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World Tax Advisor - September 28, 2012


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Deloitte Image In this issue:

  • Featured Articles
    - Luxembourg rolls out the red carpet for alternative investment funds
  • Chile
    - Tax reform enters into force
  • China
    - Local tax authorities stepping up compliance of foreigners through exchange of information
  • European Union
    - ECJ rules on U.K. consortium relief
  • Panama
    - Estimated income tax reinstated and procedural reforms and MHQ changes enacted
  • United Kingdom
    - Intergovernmental agreement to implement FATCA signed with U.S.
  • In brief
    - News in brief from Argentina, EU, Indonesia and Serbia.
  • Tax treaty round up
    - Tax treaty developments in Denmark, Hungary, Isle of Man, Kuwait, Latvia, Liechtenstein, Luxembourg, Mongolia, Netherlands, Portugal, Singapore, Slovenia, Turkmenistan, United Arab Emirates, Uruguay and Vietnam.
  • Global Tax Alerts
    - Austria: EU/EEA companies may benefit from special dividend withholding tax refund procedure in “Denkavit” situations
    - Netherlands: 2013 budget includes repeal of thin capitalization rules
    - Sweden: Budget proposals contain further restrictions on deduction of interest on intragroup debt

See attached file for details.

Visit the  World Tax Advisor archive for issues from the past year.

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