United States Tax News

Protocol to treaty between United States and Germany ratified

16 January 2008

Protocol to treaty between United States and Denmark ratified by US Senate

16 January 2008

Canada completes steps required to give effect to the fifth protocol to the Canada-US income tax treaty

16 January 2008

US Treasury Department releases report on study of US tax treaties

16 January 2008

Protocol to treaty between United States and Finland ratified by US Senate

16 January 2008

Treaty between United States and Mexico – IRS to evaluate whether Mexican impuesto empresarial a tasa única qualifies for US tax credit

16 January 2008

Protocol to treaty between United States and Denmark approved

3 December 2007

IRS makes revisions in proposed FTC regulations

3 December 2007

Regulations to Netherlands-US tax treaty published in the Netherlands (withholding tax reduction or refund)

3 December 2007

Treaty between United States and Belgium approved

3 December 2007

IRS releases text of US-UK mutual agreement on definition of "first notification" under US-UK income tax treaty

3 December 2007

Protocol to treaty between United States and Finland approved

3 December 2007

Treaty between Iceland and United States – details

3 December 2007

Protocol to treaty between United States and Germany approved

3 December 2007

Fifth protocol to treaty between Canada and US – details

4 November 2007

Treaty between Iceland and United States signed

4 November 2007

Treasury Department and IRS issues final regulations eliminating country-by-country reporting by US RICs

1 October 2007

Treaty between Australia and US – ATO explains treaty shopping

1 October 2007

Indian Supreme Court decision on whether captive BPO activities give rise to PE and income attributable to PE on such activities

2 September 2007

New agreement on organizations eligible for benefits under Art. 35 of Netherlands-US treaty signed

2 September 2007

OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments

2 September 2007

US

2 September 2007

Final regulations issued for determination of earnings and profits attributable to stock of CFCs

2 September 2007

German Lower Court

29 July 2007

Belgian abolition of fixed FTC incompatible with tax treaty between Belgium and US

29 July 2007

US Senate hearings on new treaty and protocol between Belgium and US

29 July 2007

US Senate hearings on protocol to treaty between Denmark and US

29 July 2007

Treasury Department reissues list of international boycott countries that result in restriction of US tax benefits

29 July 2007

US Senate hearings on protocol to treaty between Germany and US

29 July 2007

US Senate hearings on protocol to treaty between Finland and US

29 July 2007