Issue |
Date |
Subject |
2005-65 |
December 30, 2005 |
- Germany: Legislation Proposed to Address Abusive Tax Structures and to Promote Growth and Job Creation
- Luxembourg: Withholding Tax on Interest Income of Luxembourg Residents
|
2005-64 |
December 20, 2005 |
- The Netherlands: Provisions on Written-Down Loans Enter Into Effect
- United Kingdom: EJC Hearings on Compatibility of UK CFC Rules with EU Freedoms
|
2005-63 |
December 14, 2005 |
- The Netherlands: Possible Implications of
Marks & Spencer Decision
- Switzerland: Obwalden Canton Lowers Income Tax Rates for Corporations and Individuals
- United Kingdom: Implications of the EJC’s Judgment in the Marks & Spencer Case
|
2005-62 |
December 13, 2005 |
- Belgium: New Measures to Stimulate R&D and Boost Competitiveness
- Czech Republic: New Double Taxation Treaty with Norway
- Romania: High Risk VAT Refunds
- United Kingdom: European Court of Justice Issues Judgment in
Marks & Spencer Case Concerning UK Group Consolidation/Relief Rules
- VAT: Global Indirect Tax Guide for 2005
|
2005-61 |
December 9, 2005 |
- The Netherlands: Agreement Reached Between the Netherlands and Netherlands Antilles to Lower Dividend Withholding Tax
- United Kingdom: Pre-Budget Report Special Edition
|
2005-60 |
December 8, 2005 |
- Germany: VAT Treatment of Purchases of Standard Software on Data Media and Accompanying Customization Services
- Ireland: Budget 2006
- United Kingdom: Overview of Pre-Budget Report 2005
|
2005-59 |
December 2, 2005 |
- Germany: Tax Policies of the New Government; Guidance Concerning Document Security Arrangements, Thin Capitalization Rules, and Tax Group Rules
- Germany: Tax Credits for Dividends Received by Individuals from Foreign Companies
- Poland: New VAT Payment Dates on Imports; New Rules on Taxation of Goods in Customs Warehouses
|
Issue |
Date |
Subject |
2005-58 |
November 21, 2005 |
- Belgium: Notional Interest Deduction—Government Announces Repeal of the Condition of “Unavailability”
- Germany: Tax Proposals in the Grand Coalition’s Agreement
- The Netherlands: Proposal to Exempt Charities from Inheritance Tax and Gift Tax
|
2005-57 |
November 8, 2005 |
- France: Intangible Assets: Toward a Relaxation of the Conditions of Amortization?
- Germany: Model Certificate to Be Used to Document Security Arrangements Under the Thin Capitalization Rules
|
2005-56 |
November 4, 2005 |
- Ireland: Update of VAT Developments
- The Netherlands: Amsterdam Court of Appeals Refers Issues Concerning Dutch Dividend Withholding Tax to European Court of Justice
- United Kingdom: Leasing Changes in the Pre-Budget Report?
|
2005-55 |
November 1, 2005 |
- Germany: Possible Changes to Capital Gains Tax Exemption for Sales of Corporate Stock by Corporations
- Luxembourg: Budget 2006 Includes Tax Measures; Tax Treaty with Israel
- The Netherlands: Additional Guidance on the Application of the Dutch Expatriate Tax Ruling (the 30% Ruling)
|
Issue |
Date |
Subject |
2005-54 |
October 24, 2005 |
- The Netherlands: Dutch Court of Appeals Finds Dividend Withholding Tax Contravenes EU Law
- Portugal: Remittances of Income Tax and VAT from Foreign Taxpayers
|
2005-53 |
October 18, 2005 |
- The Netherlands: Report of Recent Tax Developments for Companies and Business; Treaty Update
- VAT: Transactions Between Branches of a Single Legal Entity
|
2005-52 |
October 11, 2005 |
- Czech Republic: Tax Treaty Update; New R&D Guidance
- France: Proposed Revision of the Thin-Capitalization Rules
|
2005-51 |
October 4, 2005 |
- Belgium: Implementing Decree Clarifies Notional Interest Deduction
- The Netherlands: Legislative Proposal Includes Changes for Payroll Tax, Social Security Contributions, Remittance Reductions, and the Social Security System
|
2005-50 |
October 3, 2005 |
- France: Proposed Enhancements to the Research Tax Credit Rules
- Germany: Election Update; Withholding Tax Exemption for Foreign Holding Companies; Trade Income Tax of Dual Resident Companies
- The Netherlands: Dutch Supreme Court Decision on Allocation of Employment Income in Cross-Border Situations
- Sweden: Protocol to United States-Sweden Income Tax Treaty Is Signed
|
Issue |
Date |
Subject |
2005-49 |
September 22, 2005 |
- Italy: VAT Payers May Be Eligible for Refunds on Vehicle Purchases, Rentals
- The Netherlands: 2006 Budget Includes Tax Proposals for Reduced Corporate Income Tax Rate and Repeal of the Capital Tax
- VAT: EU Releases FAQs on Taxation of Business-to-Consumer Services
|
2005-48 |
September 19, 2005 |
- Italy: Tax Authorities Reinterpret “Minimum Holding Period” for Purposes of EU Parent-Subsidiary Directive; Possible Implications for Interest and Royalties Directive
- The Netherlands: Advocate General’s Opinion on Scope of VAT Exemption for Management of Common Funds
- Poland: Discussion of Taxes Pending the Elections; New R&D Incentives in Poland
|
2005-47 |
September 9, 2005 |
- Czech Republic: Amendment of the Value Added Tax Act
- Czech Republic: Expanding the Binding Ruling System
- The Netherlands: New Decree Governing the Application of the Dutch Expatriate Tax Ruling
|
2005-46 |
September 1, 2005 |
- Germany: Reports on Status of Tax Legislation, More Thin Capitalization Guidance, and Other Developments
- VAT: Global VAT Reports from 20 Countries
|
Issue |
Date |
Subject |
2005-42 |
July 25, 2005 |
- The Netherlands: Dual Use of Capital Assets—VAT Fully Deductible
- Poland: Changes to Excise Tax on Electricity
- Romania: Amendments to the Fiscal Code Norms
- Switzerland: Guidance Concerning Intra-Group Dividend Payments Under EU-Swiss Savings Agreement
|
2005-41 |
July 21, 2005 |
- Croatia: Recent Tax Law Changes Include Repeal of Withholding Tax on Dividends
- Czech Republic-France: New Double Tax Treaty
- United Kingdom: Finance Act Receives Royal Assent; Measures Concerning Avoidance Involving Arbitrage Are Enacted
- United Kingdom: VAT and the Three-Year Limit on Repayments—the Condé Nast Case
|
2005-40 |
July 12, 2005 |
- France: Update on Proposed Changes to Thin-Capitalization Rules
- Germany: German Aspects of Kretztechnik ECJ Case, Guidance on the Discounting of Liabilities, and Other Developments
- Luxembourg: Savings Taxation Update
- The Netherlands: Decree on Hybrid Provision in United States-Netherlands Tax Treaty
|
2005-39 |
July 8, 2005 |
- The Netherlands: Dutch Measures Facilitating International Share Exchanges
|
2005-38 |
July 7, 2005 |
- Belgium: Notional Interest Deduction Measure Become Law
- The Netherlands: European Court of Justice Decision in the “D” Case
- United Kingdom: The Effect of ECJ Tax Cases on National Tax Systems
|
Issue |
Date |
Subject |
2005-37 |
June 30, 2005 |
- Germany: Electronic Invoice Procedures Must Be Followed for Input VAT Deduction Purposes
- The Netherlands: EU Savings Directive Applies Beginning July 1, 2005
- United Kingdom: Continuing Saga of section 91B: Tax Avoidance Through Loans in the Form of Shares Avoidance Involving Arbitrage
|
2005-36 |
June 24, 2005 |
- The Netherlands: Upper House Approves New Compulsory Health Insurance Legislation
- Switzerland: Recent Guidance Replaces “50-50 Practice” of Lump-Sum Expense Deduction with Arm’s Length Standard
|
2005-35 |
June 21, 2005 |
- Italy: Clarification of Thin Capitalization Rules for Permanent Establishments; Anticipated Changes to Tax Rules Concerning Inbound Dividends; Domestic Consolidation for Non-Residents with an Italian PE
- Poland: Decisions of Special Tax Offices Serving Large Taxpayers Are Held Invalid
|
2005-34 |
June 13, 2005 |
- Croatia: New Foreign Exchange Regulation
- The Netherlands: EU Savings Directive—Implications for Private Investors
- Poland: Changes to the VAT Act
- Romania: Amendments to the Fiscal Code
|
2005-33 |
June 9, 2005 |
- Belgium: Parliament Approves Legislation Providing Notional Interest Deduction; Measures Become Law with Royal Assent
- Czech Republic: Recommendation Relating to Tax Deductions for R&D Expenditures
- Poland: Deadline for Foreign Entities to Apply for VAT Refunds Is June 30, 2005
- United Kingdom: New Tax on Borrowers of Connected-Party Impaired Debt
|
2005-32 |
June 2, 2005 |
- Denmark: Parliament Approves Reduction of Corporate Income Tax Rate and Changes to the Joint Taxation Rules
|
2005-31 |
June 1, 2005 |
- European Union: ECJ Holds Share Issuance Is Not Supply of Services Subject to VAT
- Germany: Update on Tax Relief Legislation
- Germany: Approaching Deadline for Claiming Refunds of Input VAT for 2004
- Italy: EU Interest and Royalties Directive: Implementing Decree Is Approved by Ministry Council
- Luxembourg: Levy Imposed on Equity Contributions to a Securitisation Vehicle; Treaty Update
- The Netherlands: Anti-Abuse VAT Legislation Proposed for Leasing Arrangements
|
Issue |
Date |
Subject |
2005-30 |
May 27, 2005 |
- United Kingdom: Avoidance Involving Arbitrage
|
2005-29 |
May 26, 2005 |
- Belgium: Update on Proposed Legislation Providing Notional Interest Deduction
- Czech Republic: Ministry of Finance’s New Opinion on Treatment of Derivatives
- United Kingdom: HM Revenue & Customs Responds to ECJ Judgment Concerning VAT on Insurance Outsourcing
- United Kingdom: VAT—Place of Supply of Services
|
2005-28 |
May 16, 2005 |
- Czech Republic: Depreciation of Fixed Assets in 2005
- The Netherlands: Guidance on Interpretation of United States-Netherlands Tax Treaty
- Poland: Thin Capitalization Update
|
2005-27 |
May 10, 2005 |
- European Union: ECJ Addresses Validity of Retroactive VAT Legislation in the EU
- Germany: Recent Draft Legislation Would Provide Certain Business-Related Benefits
|
2005-26 |
May 4, 2005 |
- Germany: Federal Government Approves Draft Legislation for Improving Tax Conditions
|
2005-25 |
May 3, 2005 |
- The Netherlands: Explanation of the Dutch Government’s Vision of a New Corporate Income Tax System
- United Kingdom: Marks & Spencer: A Pan-EU Perspective
|
2005-24 |
May 2, 2005 |
- Germany: Possible Implications of the Marks & Spencer Opinion; Update on Thin Capitalization Rules; Other Developments
- The Netherlands: Proposals Aim at Encouraging Investment
- Romania: New Foreign Exchange Regulations
|
Issue |
Date |
Subject |
2005-18 |
March 29, 2005 |
- Ireland: Finance Act 2005
- The Netherlands: Follow-up on Proposal to Repeal Capital Contribution Tax
|
2005-17 |
March 24, 2005 |
- Luxembourg: Guidance for Determining Net Rental Income
- The Netherlands: Capital Tax to Be Repealed
- Romania: Recent Guidance Includes Thin Capitalization Rules
|
2005-16 |
March 23, 2005 |
- Italy: Advocate General Finds Italian Regional Tax Violates VAT Directive, Urges ECJ to Reopen Proceedings to Consider Retroactive Application of Tax Refund Claims
|
2005-15 |
March 21, 2005 |
- Belgium: Draft Legislation Would Provide Notional Interest Deduction, Repeal of Capital Duty Tax
- The Netherlands: Legislative Proposal with Retroactive Effect; No Dutch Tax Imposed at Debtor Level on Conversion of Debt into Equity
- United Kingdom: ECJ Finds Against the UK in a VAT Dispute Concerning Employee Business-Purpose Fuel Reimbursements
|
2005-14 |
March 16, 2005 |
- United Kingdom: 2005 Budget
|
2005-13 |
March 15, 2005 |
- France: ECJ Judgment Concerning French Research Tax Credit
- Germany: Input Tax Deduction for Costs Incurred in Connection with Issuing Shares
- Germany: Advocate General Issues Opinion Concerning German Law and Treatment of Free Movement of Workers Under EC Treaty
|
2005-12 |
March 10, 2005 |
- Czech Republic: Tax Aspects of Derivatives and Valuation Differences; Pending Legislative Changes to Excise Duties Act
- Denmark: Proposed Reduction of Corporation Income Tax Rate and Proposed Changes to Danish Joint Taxation Rules Are Reintroduced
- Luxembourg: Treaty Update
|
2005-11 |
March 07, 2005 |
- Bulgaria: VAT Credit on Invoices for Advance Payments
- Luxembourg: Draft Form for Use in Declaring the Amount of Tax Withheld at Source
- Netherlands: Recent Tax Update
- Poland: Comments Concerning Tax Due Diligence Process
- Romania: Tax Depreciation Guidelines
|
Issue |
Date |
Subject |
2005-10 |
February 22, 2005 |
- France: New Opportunities Under the French Research Tax Credit
- Poland: Tribunal Rules Individual Income Tax Rate of 50% Will Not Apply in 2005
- United Kingdom: Use of Information Powers by LBO Inspectors
|
2005-09 |
February 16, 2005 |
- Bulgaria: Changes to Corporate Taxation Effective in 2005
- Germany: Ministry of Finance Issues Draft Guidance Interpreting German Tax Group Rules (Organschaft)
- Ireland: Finance Bill 2005
- Romania: New Procedures for Refunds of Tax Overpayments; Guidance for Operations in Free Trade Zones
- United Kingdom: Court of Appeal Decision Limits Tax Claims to Six Years
|
2005-08 |
February 9, 2005 |
- Croatia: Tax Guide for 2005
- The Netherlands: End of Withholding Tax for Dutch Dividends?
|
2005-07 |
February 3, 2005 |
- Germany: Update on Expected Guidance Under the New Thin Capitalization Rules; Pending Court Decision to Address Application of Previous Rules to Non-EU States
- United Kingdom: European Court of Justice Holds Hearing on Marks & Spencer Case, Concerning UK Group Consolidation/Relief Rules
|
2005-06 |
February 1, 2005 |
- Czech Republic: Uncertainties Concerning the Tax Treatment of Derivative Transactions
- Romania: Additional Tax Rate Reductions Effective for 2005; New Rules on the Tax Treatment of Mergers, De-Mergers; Advance Tax Rulings
- Switzerland: Relief at Source From Withholding Tax on Certain Dividends
- United Kingdom: Implementation of the European Company Statute
|
Issue |
Date |
Subject |
2005-05 |
January 28, 2005 |
- European Union: Survey of How Tax Issues Affect Companies’ Business Decisions, and the Costs of Tax Compliance
- France: Tax Reform Measures Aim at Enhancing France’s Tax Competitiveness
- Poland: Tax Treaty Update, Other Tax Developments
- United Kingdom: National Insurance Contributions on Share Options
|
2005-04 |
January 19, 2005 |
- Denmark: Proposed Tax Bills—Including Proposed Changes to Danish Joint Taxation Rules—Lapse Under Call for General Election
- European Union: EcoFin Reaches Agreement Concerning Changes to Merger Directive, Adopts Code of Conduct Report Concerning Harmful Tax Measures
- Germany: European Court of Justice to Address Whether Prior Version of German Thin Capitalization Rules Is Valid Restriction on Free Movement of Capital in Non-EU Situations
- Northern Ireland: Update on Taxation of Companies and Businesses
|
2005-03 |
January 17, 2005 |
- Belgium: Proposed Legislation Would Allow a Notional Interest Deduction Related to Equity and Retained Earnings
- United Kingdom: When Will the Budget 2005 Take Place?
- United Kingdom: Potential VAT Cost to Insurance Outsourcing
|
2005-02 |
January 12, 2005 |
- Germany: New Law Provides Exemption for Capital Gains of Certain Taxpayers From Imposition of the Trade Tax
- Germany: Several Changes to VAT Law Are Effective Beginning in 2005
|
2005-01 |
January 11, 2005 |
- Croatia: Changes to Corporate Profit Tax Law, Effective in 2005
- Czech Republic: Clarification of Guidance for Tax Transparent Entities, New R&D Deductions, and Other Developments
- The Netherlands: Recent Decrees Concerning the EU Parent-Subsidiary Directive, Qualification for Non-Dutch Entities, and Participation Exemption for Hybrid Entities
|