This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print page

Operational tax news archives - 2011-2012

2012

31 December 2012 FATCA guidance released by the UK Tax Authority
12 December 2012 ITIN system revised by the IRS
3 December 2012 Model I / II Intergovernmental Agreement comparison
30 November 2012 Mexico Intergovernmental Agreement
26 November 2012 French tax authorities guidelines regarding the filing of the Aberdeen / Santander reclaims
26 November 2012 Release of second model Intergovernmental Agreement
9 November 2012 U.S. Treasury announces list of countries in active negotiations for FATCA Intergovernmental Agreement
9 November 2012 Portuguese withholding tax increase approved
9 November 2012 Memorandum on acceptability of an electronic Form W-8. IRS announcement 2012-42: timelines for due diligence and other requirements under FATCA.
8 November 2012 German Annual Tax Act 2013: Investment funds
26 October 2012 IRS announcement 2012-42: FATCA requirements timelines
19 October 2012 New reporting obligation for trustees - Decree published
15 October 2012 Guernsey, Jersey and Isle of Man FATCA agreements
10 October 2012 The revival of the EU Financial Transaction Tax
27 September 2012 Portugal update - Proposed increase of domestic withholding tax
18 September 2012 U.K. FATCA Agreement and Annex II released
22 August 2012 Luxembourg update - 10% final interest withholding tax for Luxembourg residents (Relibi): Potential changes
21 August 2012 Austria update - The Austria - Swiss Tax Agreement
20 August 2012 France update - Second Amended Finance Act of 2012 approved
16 August 2012 Belgium update - Increase of the TOB (Belgian stock exchange tax)
20 July 2012 Belgium update - Belgian annual subscription tax on Luxembourg SICAV distributed in Belgium violates the Double Tax Treaty between Luxembourg and Belgium
13 July 2012 FATCA update - FATCA FFI Registration Process
13 July 2012 FATCA update - IRS modified Draft Forms W-8BEN for individuals and entities
6 July 2012 FATCA update - Treasury issues joint statements with Switzerland & Japan
5 July 2012 France update - Financial Transaction Tax - rate to be increased to 0,2%
4 July 2012 France update - Financial Transaction Tax draft administrative guidelines
13 June 2012 India update - 2012 Budget Law signed – GAAR enacted and applicable as from 1 April 2013
10 May 2012 France update #2 - European Court of Justice’s decision held today : France condemned (Santander case) – comments
10 May 2012 France update - European Court of Justice’s decision held today : France condemned (Santander case)
9 May 2012 India update - 2012 Indian Budget Law - Notice of amendments - Implementation of GAAR postponed to April 2013
24 April 2012 France update - European Court of Justice decision on French « Aberdeen » case expected on 10 May 2012
11 April 2012 Croatia update - The Croatian Parliament has recently adopted amendments to the Croatian Tax Law which introduce a withholding tax on dividends.
6 April 2012 South Africa update - South Africa introduced a withholding tax of 15% on dividend payments to foreign investors as from 1 April 2012.
27 March 2012 India update - Introduction of GAAR and other dispositions of 2012 Indian Budget Law – Revision of the India Mauritius tax treaty – Impact on Luxembourg investments funds
1 March 2012 Austria update - New tax reporting rules for extrawhite and white funds as of 1 April 2012
28 February 2012 Sweden update - Administrative Court of Appeal decision : withholding tax on dividend distributions to foreign funds considered discriminatory
21 February 2012 France update - European Court of Justice hearing of French case
16 February 2012 China update - Developments on the taxation of capital gains on securities realised by non-residents
15 February 2012 2012 General update
13 February 2012 FATCA update - Six takeaways from proposed FATCA rules issued by the U.S. Treasury Department and IRS
10 February 2012 FATCA update - Presentation of the FATCA webcast held on 8 February 2012
10 February 2012 France update - Financial transactions tax draft Bill
9 February 2012 FATCA update - U.S. treasury & IRS released the proposed regulations
3 February 2012 France update - France’s intention to introduce a 0,1% Financial Transaction Tax
30 January 2012 FATCA update - Update for Qualified Intermediaries and Withholding Foreign Partnerships and Trusts
25 January 2012 Korea update - New requirement of the disclosure of beneficial owners for the application of double tax treaties
20 January 2012 Italy update - 2012 Italian tax reform: Taxation of investments made by Luxembourg investment funds in Italian bonds
10 January 2012 IFRS and banks - IFRS and distributable reserves. CSSF circular 11/526 : Lump sum provision of banks
2 January 2012 France update - Withholding tax on dividends increased to 30%

2011

30 December 2011 Italy update / New tax reporting requirements - 2012 Italian tax reform – Issues to consider for Luxembourg investment funds. New reporting requirements for Italian and foreign investment funds as from 1 January 2012
14 December 2011 Austria update - Budget Supplementary Act 2012
12 December 2011 Russia update - The new Protocol to the Russia – Luxembourg Double Tax Treaty
8 December 2011 Brazil update - Financial transaction tax (IOF) on foreign exchange transactions
4 November 2011 Germany update - Statement of German Ministry of Finance regarding questions related to the German Investment Tax Act
31 October 2011 Korea update - Luxembourg SICAV/F and treaty benefits developments
10 October 2011 European Tax Law update - Financial Transaction Tax
29 September 2011 Switzerland update - Proposal to repeal withholding tax on interest paid to non-residents
27 September 2011 Korea update - Withholding Tax on interest on Kimchi bonds to be introduced
24 August 2011 Korea update - Luxembourg SICAV/F and treaty benefits developments
19 August 2011 UK update - Double Tax Treaty Passport Scheme FAQs
18 August 2011 Sweden update - Bill amending taxation of mutual funds approved by Swedish Parliament
17 August 2011 Germany / Switzerland update - Switzerland and Germany sign tax agreement – final withholding tax and amnesty
8 August 2011 Germany update - Extension of transition period for foreign investment vehicles losing their status as “foreign investment fund” in the meaning of the German Investment Act
25 July 2011 Japan update - 2011 Japan tax reform
18 July 2011 FATCA update - FATCA: Notice 2011-53
15 July 2011 Germany update - Current-value depreciation of parts in foreign or domestic equity funds
1 July 2011 Austria update - Introduction of new capital gains Tax as of 1 October 2011 unconstitutional
28 June 2011 Korea update - Exclusion of Luxembourg SICAV/F from Double Tax Treaty benefits
28 June 2011 EU Savings Directive update - Increase of the Savings Withholding tax from 20% to 35% as from 1 July 2011
27 June 2011 European Tax Law update - The European Commission requests Poland to amend discriminatory legislation for EU/EEA investment and pension funds and Estonia to amend discriminatory legislation on real estate investment funds
15 June 2011 Canada update - New treaty eligibility forms released by the Canada Revenue Agency
9 June 2011 European Tax Law update - French update regarding withholding tax discrimination against foreign pension and investment funds | Belgian update regarding withholding tax discrimination against foreign investment companies/funds
3 May 2011 France update - French SICAV tax transparency on distributions extended to non residents
22 April 2011 Brazil update - Modifications to the financial transactions tax
13 April 2011 FATCA update - FATCA: Notice 2011-34
4 April 2011 FATCA update - new website release
24 March 2011 Portugal update - Budget Law for 2011 in effect
23 March 2011 Qualified Intermediary regime update - Important QI deadlines coming up in 2011
17 March 2011 The IRS has recently released on its website information, forms and instructions that must be used by a Qualified Intermediary (QI) to request a waiver of the 2010 external audit as stipulated in Section 10 of the QI Agreement (Rev. Proc. 2000-12)
17 March 2011 Poland update - The Polish Appeal Court held that EU investment funds are tax-exempt in Poland also before 1 January 2011
4 March 2011 Germany update - Annual Tax Act 2010: Circular of German Ministry of Finance as of 10 February 2011 regarding the amended reporting of interim profit (Zwischengewinn)
3 March 2011 Peru update - Scope of capital gains tax extended
2 March 2011 UK update - Draft amendments to the Offshore Funds (Tax) Regulations 2009 issued
25 February 2011 Denmark update - Beneficial ownership case regarding withholding tax on interest decided in favour of the Danish tax authorities
23 February 2011 Italy update - Italian investment funds to be treated in the same way as foreign investment funds / Harmonisation of the tax treatment of UCITS and non UCITS foreign investment funds
23 February 2011 Qualified Intermediary regime update - Revised Form W-9 issued by the IRS
18 February 2011 Poland update - Tax exemption of EU/EEA investment and pension funds. Additional conditions for applying the EU Parent-Subsidiary and the EU Interest-Royalties Directives.
1 February 2011 Greece update - Postponement of the introduction of the new capital gains tax regime
31 January 2011  Germany update - Annual Tax Act 2010: Amended Reporting of interim profit (Zwischengewinn)
28 January 2011 Peru update - Modifications to withholding tax rules on payments to nonresidents
20 January 2011 Qualified intermediary regime update
19 January 2011 Brazil update - WHT on interest reduced to 0 % on certain long term financing investments
14 January 2011 Qualified intermediary regime update
11 January 2011 Austria update - Tax changes in Austria
5 January 2011 Germany update - Annual Tax Act 2010: Amendment of the Investment Tax Act
 4 January 2011 Australia update - Clarification over the taxation of foreign funds investing in Australian stocks

Page Last Updated

Share

 

Stay connected:
Get connected
Share your comments
More on Deloitte Luxembourg
Learn about our site

Recently published