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Operational tax news archives 2009-2010

2010

7 December 2010 France update - Thin capitalisation rules to apply to loans guaranteed by group entities
7 December 2010 EU Savings Directive update - Impact on investment funds of changes foreseen in the EU Savings Directive, applicable as from 1 January 2011
2 December 2010 Denmark update - Anti-avoidance set of measures strengthened
30 November 2010 Korea update - Non resident exemption to be abolished
5 November 2010 Germany update - The Agreement on the exchange of information on tax matters with Liechtenstein in force
4 November 2010 Poland update - Poland to end discriminatory taxation of dividends and interest payments to foreign funds
27 October 2010 Brazil update - Increase of the financial transactions tax on inbound investment
18 October 2010 Pakistan update - Pakistan: Capital Gains Tax
14 October 2010 Brazil update - Increase of the financial transactions tax on local bonds
30 September 2010 FATCA update - FATCA Article: Impact of the Hiring Incentives to Restore Employment (HIRE) Act on Non-Financial Foreign Entities
22 September 2010 US update - Revenue Procedure 2010-32: Impact on investment funds and Q.I
8 September 2010 India update - 2010 Direct Tax Code (DTC) bill and its impact on foreign investment funds, Appendix 1, Appendix 2, Appendix 3
6 September 2010 FATCA update - Foreign account tax compliance: initial guidance issued on chapter 4 (Code §§1471-1474)
20 August 2010 FATCA update - Two FATCA Comment Letters Submitted to the Internal Revenue Service
16 August 2010 FATCA update - In-depth FATCA articles published by Deloitte Tax LLP Senior Manager Dean Marsan
9 August 2010 FATCA update - IRS realigns and renames large business division, enhances focus on international tax administration including FATCA
29 June 2010 FATCA Update - Guidance revamps treatment of substitute dividends received by foreign lenders of U.S. stock.
21 June 2010 India update - Revised Discussion Paper on the draft Direct Tax Code / Impact on Luxembourg investment funds
21 June 2010 Germany update - German Investment Tax Act; expenses relating to the management of assets within investment funds
15 June 2010 Luxembourg-Spain update - Luxembourg-Spain double tax treaty new protocol and exchange of notes published in the Spanish Official Gazette
11 June 2010 Brazil update - Modification of the tax haven black list and introduction of a privileged tax regimes list
11 June 2010 UK update - Double tax treaty passport scheme introduced
10 June 2010 Germany update - German discriminatory taxation of foreign pension institutions infringes EU freedoms
10 June 2010 Austria update - Austrian rules on fiscal representative infringe EU freedoms
10 June 2010 Spain update - The Court of Justice of the European Union ruled on discriminatory treatment of outbound dividends
8 June 2010 Brazil Tax Alert - List of privileged tax regimes expanded
7 June 2010 Indonesia update - Revised requirements on applying tax treaty benefits & May 2010 - Indonesian Tax Info
6 June 2010 Luxembourg update - VAT: Services rendered to investment funds located abroad. Pending issue on input VAT recovery
31 May 2010 UK update - Reporting Funds – extended time limit for making an application
25 May 2010 UK update - UK reporting fund regime: Offshore funds manual
20 May 2010 Greece update - 2010 tax reform, April 2010 - Greek Tax Alert, May 2010 - Greek Tax Alert #1, May 2010 - Greek Tax Alert #2
10 May 2010 Germany update - Further clarifications on equalization and recognition of interim profits
6 May 2010 Luxembourg update - Luxembourg’s ETFs free of subscription tax (taxe d'abonnement)
5 May 2010 UK update - Reporting Funds – Update
23 April 2010 New Zealand update - Dividend distributions to nonresidents
22 April 2010 Q.I. update - Changes to Tax Treaties with U.S.
09 April 2010 Foreign Account Tax Compliance Act update - IRS request for comments
30 March 2010 Germany-Switzerland update - Amending protocol to the double tax treaty Germany - Switzerland
29 March 2010 India update - Developments on the interpretation of the India-Mauritius tax treaty
26 March 2010 France update - The European Commission requested France to amend its rules regarding taxation of foreign pension and investment funds
18 March 2010 FATCA update #2 - US President Barack Obama today signed the Hiring Incentives to Restore Employment (HIRE) Act
18 March 2010 FATCA update - The US Senate approved yesterday the Hiring Incentives to Restore Employment (HIRE) Act
18 March 2010 Egypt update - New rules for double tax treaty application to payments on interest and royalties to non-resident entities
16 March 2010 Germany update - German Investment Tax Act; recognition of income equalization and interim profit
8 March 2010 FATCA update - Foreign Account Tax Compliance regime
5 March 2009 Qualified Intermediary regime update - 1042 & 1042-S Reporting Deadline
4 March 2010 Qualified Intermediary regime update - Important QI deadlines coming up in 2010
4 March 2010 India update - Permanent account number (PAN) requirement soon applicable
26 February 2010 FATCA update - Foreign Account Tax Compliance regime
19 February 2010 Qualified Intermediary regime update - 2009 audit waiver update
16 February 2010 France update - Discriminatory taxation of dividends amended in order to comply with EU principles
16 February 2010 Qualified intermediary regime update - Qualified Intermediary Update Training
16 February 2010 U.S. update - Senate jobs bill includes (…) new reporting and withholding requirements for offshore accounts
21 January 2010 Germany update - Recognition of equalization conducted for tax purposes
20 January 2010 Germany update - New group exemption for real estate transfer tax purposes & January 2010 - Germany - Tax real estate
15 January 2010 Peru update - Capital gains tax on Peruvian listed securities introduced as from 1 January 2010 & 12 January 2010 - Peru tax alert
13 January 2010 France update - Amendments to French property transfer tax rules impacting the Real Estate Industry & 11 January 2010 - France Tax Alert

2009

31 December 2009 Indonesia update - New Indonesian rules in order to claim double tax treaty benefits & 28 December 2009 - Indonesian Tax Alert & 13 November 2009 - Indonesian Tax Alert
30 December 2009 UK update - 2009 Pre-Budget Report tackling offshore tax evasion: new penalty regime and bank accounts disclosure requirement
29 December 2009 Greece update - Greek withholding tax on gains from sale of listed shares has been postponed again & June 2009 - Greece direct tax update
21 December 2009 Germany update - Germany confirmed on tax deductibility of subscription tax
21 December 2009 Brazil update - Financial transactions tax on depositary receipts traded abroad & 19 November 2009 - Brazil tax alert
18 December 2009 U.S. update - Foreign Account Tax Compliance regime: approval by the House of Representatives of the Tax Extenders Act of 2009
17 December 2009 Luxembourg-Germany update - Luxembourg and Germany sign Tax Information Exchange Agreement
15 December 2009 EU savings directive update - Draft amended EU Savings Directive: TIS required as from 1 July 2010 for investment funds entering the scope
15 December 2009 UK update - Offshore funds: new UK reporting fund regime (amended) into force
15 December 2009 U.S. update - Foreign Account Tax Compliance regime – Impact for the investment management industry
26 November 2009 Italy update - Italy's taxation of dividends to EU companies is discriminatory according to ECJ
17 November 2009 U.S. update - Foreign Account Tax Compliance Act of 2009 in depth & Deloitte foreign account tax compliance act of 2009
13 November 2009 Luxembourg-Spain update - Information exchange rules: amendments to the double tax treaty Luxembourg - Spain
11 November 2009 Exchange of Information update - Luxembourg implementing double tax treaties exchange of information upon request into law
9 November 2009 Luxembourg-Germany update - Information exchange rules: amendments to the double tax treaty Luxembourg - Germany
9 November 2009 Germany update - Former lump sum taxation on income from black funds stands against EU law
2 November 2009 UK update - Offshore funds : new UK reporting funds regime & October 2009 - Offshore funds - new UK reporting funds regime
2 November 2009 US update - Introduction of Foreign Account Tax Compliance Act of 2009
28 October 2009 US update - US federal tax classification – Liechtenstein Anstalts and Stiftungs: Business or Trust Classification?
27 October 2009 European Union update - EU recommendation may improve access to reduced withholding tax and tax reclaims
23 October 2009 Taiwan update - Taiwan Alternative Minimum Tax: Inclusion of Foreign Source Income
23 October 2009 Brazil update - Financial transactions tax
21 October 2009 Italy update - Italy aligns the tax treatment of EU non UCITS and EU UCITS
15 October 2009 Belgium update - Belgium: withholding tax under EU savings directive abolished
12 October 2009 EU Savings Directive - UK resident non-domiciled subject to savings withholding tax as from 2010 – Luxembourg changes administrative practice

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