Japanese Business Taxation Europe - Vol 31 |
June 2012
In this issue of the JBTE newsletter the following topics are covered:
Belgium
- Belgium asked to expand scope of application of notional interest deduction
Austria
- Draft austerity package announced
EU
- The ECJ has ruled against the “respondent fiscal” regime in France
- EU Commission issues guidelines for import controls
- ECJ rules Dutch exit charge is disproportionate and infringes EU law
Finland
- EBITDA-based limitation on related party interest proposed
France
- Investment funds prevail in French withholding tax case before ECJ
Germany
- Federal tax court clarifies scope of participation exemption
- Draft Taxation Act 2013 incorporates AOA approach to taxing PEs
- BFH rules on set off of loss carryforwards
- New treaties with Netherlands and Luxembourg contain “real estate” clauses
Greece
- VAT refund procedure modernized
Hungary
- Main audit areas for 2012
- Overview of Hungary’s improved IP box regime
Spain
- More tax measures introduced to tackle public deficit
Sweden
- Court rules withholding tax on dividends paid to foreign fund undertakings violates EU Law
- Government proposes further restriction on deduction of interest on intra-group debt
- Court rules on interpretation of Nordic treaty
The Netherlands
- Supreme Court rules regarding Dutch FX gains on tainted group debt
- New policy for VAT on private use of company cars
UK
- Real Time Information: new guidance on corrections and errors
- Large Business Service Enquiry yield
- New Protocol to UK/Singapore Double Taxation Agreement signed
- 2012 Budget measures affecting foreign multinationals
- Consultation: possible changes to Income Tax rules on interest
- Infraction proceedings against UK on exit taxes
- Senior Accounting Officer (SAO) legislation: revised HMRC guidance
- Other UK tax topics
Short News
JBTE Newsletter Vol 31, 2012
(581.52 KB)
