Orbitax

Spain Tax News

International tax conference on CCCTB held in Berlin

18 June 2007

Discussion draft on application and interpretation of non-discrimination article of OECD Model – details

18 June 2007

Protocol to treaty between Switzerland and Spain enters into force - details

28 May 2007

Revised Commentary on Article 7 of OECD Model released

28 May 2007

ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details

28 April 2007

Taxpayers' Council rules again on compatibility of Brazil's CFC rules with tax treaties

24 March 2007

Treaty between Spain and United Arab Emirates enters into force – details

24 March 2007

Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007

Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement

24 March 2007

Treaty between Venezuela and Spain – application of MFN clause to interest income

24 March 2007

ECJ: hearing in case regarding Dutch withholding tax on outbound dividends

24 March 2007

Treaty between Spain and New Zealand - details

24 February 2007

EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies

24 February 2007

EU Commission requests Italy to implement the Interest and Royalties Directive correctly

24 February 2007

Report on Attribution of Profits to PEs released

24 February 2007

Court decision on pre-2004 thin capitalization rules

24 February 2007

EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends

24 February 2007

Tax reform 2007 approved

15 January 2007

ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details

15 January 2007

ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment

15 January 2007

Treaty between Spain and Malta – details

12 November 2006

Treaty between Spain and New Zealand enters into force

12 November 2006

Treaty between Spain and Malta enters into force; erratum for date of signature

14 October 2006

Treaty between Columbia and Spain ratified

12 September 2006

Law implementing amendments to Merger Directive and other tax measures adopted

12 September 2006

Treaty between South Africa and Spain signed

12 September 2006

Treaty between Netherlands Antilles and Spain – negotiations

13 August 2006

Protocol to treaty between Switzerland and Spain signed

13 August 2006

European Commission requests Belgium to terminate discriminatory taxation of inbound dividends

13 August 2006

Treaty between Peru and Spain submitted for approval

13 August 2006

« 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 »