Greece Tax News
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Treaty between Canada and Greece – negotiations
International tax conference on CCCTB held in Berlin
Revised Commentary on Article 7 of OECD Model released
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Final Report on Improving the Resolution of Tax Treaty Disputes
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Report on Attribution of Profits to PEs released
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
New Bill on taxation and incentives
Treaty between Greece and Malta signed
Protocol to treaty between Netherlands and Greece enters into force
Credit relief for dividends from outside EU
Protocol between Greece and the Netherlands ratified in Greece
Treaty between Greece and Iceland signed
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Netherlands court holds Netherlands-Greece treaty does not require effective taxation for residence
Treaty between Belgium and Greece enters into force
Details of the protocol between the Netherlands and Greece to the income and capital tax treaty of 16 July 1981, signed on 18 January 2006, have become available.
On 18 January 2006 the Netherlands and Greece signed a protocol to their tax treaty on income and capital of 16 July 1981. Further details are not yet available.
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