World Tax Advisor - September 28, 2012
In this issue:
- Featured Articles
- Luxembourg rolls out the red carpet for alternative investment funds
- Tax reform enters into force
- Local tax authorities stepping up compliance of foreigners through exchange of information
- European Union
- ECJ rules on U.K. consortium relief
- 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.
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