United Kingdom Tax News

French Supreme Administrative Court

24 March 2007

Decree on Dutch clarification on credit for withholding tax and application of redistribution facility for dividends received from UK replaced

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

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

24 February 2007

New income tax treaty between United Kingdom and Poland enters into force

24 February 2007

Pre-Budget Report for 2007-08

15 January 2007

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

15 January 2007

Treaty between Poland and United Kingdom ratified

15 January 2007

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

15 January 2007

Dutch clarification on credit for withholding tax and application of redistribution

17 December 2006

Tax treaty between Peru and the United Kingdom - negotiations

17 December 2006

Implementation of EC Merger Directive

17 December 2006

UK–US treaty agreement on dual consolidated losses

12 November 2006

Treaty between Japan and UK to enter into force

12 November 2006

Draft guidance on application of Indofood case (interpretation of "beneficial ownership" under Indonesia-Netherlands tax treaty)

12 November 2006

ECJ: UK CFC rules in breach of freedom of establishment unless application limited to wholly artificial arrangements – details

14 October 2006

New tax treaty between Poland and UK signed – details

13 August 2006

European Commission requests Belgium to terminate discriminatory taxation of inbound dividends

13 August 2006

European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends

13 August 2006

Treaty programme priorities

13 August 2006

European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive

13 August 2006

European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid

13 August 2006

European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures

13 August 2006

Finance Act 2006 enacted

13 August 2006

Extension of tax avoidance scheme disclosure rules

11 July 2006

Australian treatment of shipping and aircraft leasing profits of UK and US enterprises

11 July 2006

Avoidance of tax by factoring of business income

11 July 2006

Indian ruling on taxability of payments for information under India-UK tax treaty

14 June 2006