Japanese Business Taxation Europe - Vol 28 |
January 2012
In this issue of the JBTE newsletter the following topics are covered:
EU
- Financial transaction tax proposed
Finland
- Budget proposal for 2012: Consumption in the crosshairs, corporate income tax rate expected to decrease
France
- Rules on corporate tax losses and long-term capital gains revised
- Anti-abuse measure on deductibility of loan interest proposed
Germany
- German WHT on dividends paid to EU/EEA minority shareholders violates free movement of capital
- Application of RETT exemption for intragroup restructurings clarified
Hungary
- Extensive changes proposed to tax regime
Ireland
- Additional guarantees on corporate tax rate requested
Luxembourg
- Compatibility of net worth tax reserve rules with EU law
The Netherlands
- 2012 tax proposals limit interest/loss deductions and codify ruling practice
- Changes proposed to 30% ruling on employees attracted from abroad
- 2012 Tax Plan includes proposals on dividend withholding tax
- Tax Treaty between the Kingdom of the Netherlands and Hong Kong
- District court approves fiscal unity in Dutch “Papillon” situation
UK
- M&S EU group relief case - court of appeal upholds upper tribunal
- VAT and salary sacrifice: „grandfathering‟ confirmed
- HMRC win in Supreme Court in high profile residence case
- HMRC PAYE update on Real Time Information
- Imports from the Channel Islands – VAT relief to be withdrawn from 1 April 2012
Short News
JBTE Newsletter Vol 28, 2012
(478.94 KB)
