United Kingdom Tax News

Protocol to treaty between New Zealand and United Kingdom enters into force

7 October 2008

OECD released 2008 Model Tax Convention

7 October 2008

Protocol to treaty between UK and Switzerland – signed and details

7 October 2008

Protocol to treaty between UK and New Zealand ratified

30 August 2008

Netherlands

30 August 2008

Treaty negotiation priorities announced

30 August 2008

Treaty between UK and Saudi Arabia ratified

30 August 2008

Discussion draft on New Art. 7 of OECD Model – details

30 August 2008

Treaty between UK and Slovenia ratified

30 August 2008

Exchange of information agreement between United Kingdom and Bermuda – ratified and details

11 August 2008

OECD Council approves 2008 Model Tax Convention

11 August 2008

Finance Act 2008 receives Royal Assent

11 August 2008

Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax

11 August 2008

Treaty between France and United Kingdom – details

11 August 2008

Financial Court of Düsseldorf rules on transfer pricing adjustments

11 August 2008

2008 treaty between France and United Kingdom signed

27 July 2008

Implementation of Mergers Directive

27 July 2008

Comments on draft contents of 2008 update to Model Tax Convention published

27 July 2008

Treaty between United Kingdom and Slovenia – details

27 July 2008

ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital

21 June 2008

ECJ: Decision by reasoned order in UK CFC and foreign dividend test case

21 June 2008

European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends

21 June 2008

European Commission closes infringement procedure against Luxembourg concerning taxation of dividends

21 June 2008

ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment

21 June 2008

ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details

21 June 2008

Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)

21 June 2008

ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive

14 May 2008

European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax

14 May 2008

Corporation tax – interest rates

14 May 2008

Budget for 2008-09 – corporate tax details

15 April 2008