Japanese Business Taxation Europe - Vol 29 |
February 2012
In this issue of the JBTE newsletter the following topics are covered:
Belgium
- Budget 2012
Czech Republic
- Investment incentives to be revamped
EU
- EC proposes amendments to IRD
France
- France enacts austerity measures
Germany
- Germany adopts amended anti-treaty shopping rule
Hungary
- Guidance issued on deduction of R&D activities
- Corporate tax and accounting rule changes passed
Italy
- New rules for tax losses carry forward
Ireland
- Budget 2012
Portugal
- 2012 Budget released
The Netherlands
- Second chamber passes interest limitation on certain debt-funded acquisitions
- More changes to 30% ruling
- New Tax Treaty between the Kingdom of the Netherlands and Japan effective as of 1 January 2012
UK
- Draft legislation on CFC reform issued
Short News
JBTE Newsletter Vol 29, 2012