Issue

Date

Subject

2008-16

April 28, 2008

• Belgium: Electronic Filing Requirements for Individual and Summary Statements
• Hungary: Due Date for Filing Corporate Income Tax Return and for Other Reporting Requirements
• Spain: New Exemption from Withholding Tax for Interest from Public Debt and Certain Debt Instruments

2008-15

April 4, 2008

• Belgium: Guidance on “Exemption with Progression” for Foreign Source Income
• France: Non-Deductibility of Portion of Profits Distributed to French Company from Foreign Subsidiary Is Found to Be Compatible with EU Parent-Subsidiary Directive
• Germany: Draft Guidance on New Earnings Stripping Rules, New Corporate Loss Limitation Rules, Trade Tax Add-Backs, and Other Items
• Hungary: EC Requests End to Certain Tax Incentives for R&D

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