| Date |
Country |
Development |
| 19 Nov 09 |
Brazil |
Financial transaction tax applies to depositary receipts traded abroad |
| 17 Nov 09 |
France |
Amended Finance Bill 2009 targets non-cooperative jurisdictions |
| 9 Nov 09 |
Mexico |
2010 tax changes approved |
| 9 Nov 09 |
China |
SAT issues guidance on definition of “beneficial owner” |
| 26 Oct 09 |
Cyprus |
Three wins for investors: portfolio investors, Collective Investment Schemes and interest earning companies |
| 21 Oct 09 |
Brazil |
Financial transactions tax applies to inward investment |
| 9 Oct 09 |
United States |
Regulations finalized for calculating U.S. interest deduction and branch profits tax of a foreign corporation |
| 22 Sep 09 |
United States |
Summary of JCT comments on select international revenue proposals in FY2010 budget proposals |
| 16 Sep 09 |
Netherlands |
Changes proposed to participation exemption, loss carryback and patent box |
| 14 Sep 09 |
United States |
Administration and JCT release additional information on administration’s FY 2010 budget |
| 14 Sep 09 |
Mexico |
2010 tax reform proposed |
| 9 Sep 09 |
Finland |
Tax authorities scrutinizing foreign dividend recipients |
| 8 Sep 09 |
Taiwan |
MOF clarifies scope of Taiwan-source income |
| 21 Aug 09 |
India |
Draft Direct Taxes Code Bill, 2009 - Is the Mauritius route dead? |
| 14 Aug 09 |
India |
New Direct Tax Code released |
| 17 Jul 09 |
Italy |
CFC rules amended |
| 9 Jul 09 |
Italy |
Corporate income tax reduction introduced for purchase of machinery |
| 9 Jul 09 |
Netherlands |
European Commission approves mandatory interest box regime |
| 8 Jul 09 |
Australia |
New tax treaty with New Zealand signed |
| 6 Jul 09 |
Australia |
Major reform of foreign source income rules announced |
| 1 Jul 09 |
Hungary |
Parliament passes major changes to tax rules |
| 25 Jun 09 |
Gibraltar |
2009 budget includes further tax reductions... |
| 24 Jun 09 |
Belgium |
Circular issued on participation exemption |
| 22 Jun 09 |
Iceland |
New proposed tax changes presented to Parliament |
| 22 Jun 09 |
Vietnam |
Personal income tax exemption introduced for 2009 |
| 16 Jun 09 |
Netherlands |
Ministry of Finance issues long-awaited interest box proposals |
| 16 Jun 09 |
United States |
U.S.-Hungary treaty update |
| 16 Jun 09 |
European Union |
ECJ rules on Dutch dividend withholding tax exemption |
| 12 Jun 09 |
Cyprus |
Tax treaty update: Agreements with Italy and Czech Republic |
| 11 Jun 09 |
Oman |
New income tax law introduced |
| 8 Jun 09 |
Italy |
Corporate income tax refund opportunity available |
| 28 May 09 |
Denmark |
Tax reform enacted |
| 26 May 09 |
Hungary |
New tax treaty initialed with U.S. |
| 23 May 09 |
Canada |
TIEA negotiations underway |
| 23 May 09 |
Hungary |
Government proposes major changes to tax rules |
| 12 May 09 |
United States |
Treasury Department releases Greenbook |
| 7 May 09 |
China |
New M&A tax rules issued |
| 7 May 09 |
Ireland |
New tax relief granted on provision or acquisition of intangible assets |
| 4 May 09 |
United States |
Administration provides additional detail on international tax revenue raisers |
| 4 May 09 |
Spain |
Rules on taxation of nonresidents without PE in Spain to be amended |
| 1 May 09 |
United States |
U.S. tax treaty update |
| 28 Apr 09 |
Iceland |
Parliament approves new CFC regime |
| 23 Apr 09 |
Cyprus/Russia |
New protocol to Cyprus-Russia tax treaty and removal from Russian “blacklist” |
| 17 Apr 09 |
Netherlands |
Administrative decree eases loss relief procedures |
| 16 Apr 09 |
India |
Supreme Court rules withholding tax mandatory on overseas salary for services rendered in India |
| 13 Apr 09 |
Ireland |
2009 Budget Introduced |
| 26 Mar 09 |
Germany |
Change-in-ownership rule and interest deduction limitation rules may be relaxed |
| 16 Mar 09 |
Sweden |
Court allows deduction for cross-border group contributions |
| 13 Mar 09 |
United States |
Treasury finalizes the §367(a) regulations on gain recognition agreements |
| 6 Mar 09 |
United States |
Congress considers revised version of the Stop Tax Haven Abuse Act |
| 6 Mar 09 |
Korea |
MOSF announces new measures to improve foreign currency liquidity |
| 6 Mar 09 |
Netherlands |
Supreme Court considers protective assessment compatible with EC law |
| 27 Feb 09 |
United States |
Obama administration releases budget outline |
| 27 Feb 09 |
Norway |
Limited loss carryback for 2008/2009 approved |
| 25 Feb 09 |
Hong Kong |
2009/2010 Budget offers medium-term good, but falls short on immediate measures |
| 20 Feb 09 |
Belgium |
European Commission challenges certain restrictions of notional interest deduction regime |
| 18 Feb 09 |
Malta |
Acquisition and disposal of distressed assets resulting from global financial crisis |
| 12 Feb 09 |
India |
Mumbai tribunal rules on installation PE |
| 12 Feb 09 |
European Union |
ECJ rules Belgian participation exemption regime incompatible with Parent-Subsidiary Directive |
| 11 Feb 09 |
Liechtenstein |
Comprehensive draft revision of Tax Act published |
| 6 Feb 09 |
Namibia |
Withholding tax on interest to be introduced |
| 6 Feb 09 |
India |
ITAT rules Indian sub of listed foreign company entitled to loss carryforwards |
| 30 Jan 09 |
Norway |
Government proposes loss carryback for 2008/2009 |
| 30 Jan 09 |
India |
Tribunal rules subsidiary conducting business with assistance of parent does not constitute PE of parent |
| 23 Jan 09 |
United States |
Protocol to U.S.-France tax treaty signed |
| 21 Jan 09 |
Netherlands |
Supreme Court rules on “liability-to-tax” requirement |
| 18 Jan 09 |
Taiwan |
Five-year tax holiday offered to encourage new investment |
| 15 Jan 09 |
France |
New protocol to U.S. treaty eliminates withholding tax on qualifying dividend distributions |
| 15 Jan 09 |
Korea |
MOSF issues notice on charge-back of stock option costs |
| 12 Jan 09 |
Estonia |
Income tax and VAT changes effective |