Spain Tax News
Spanish National Court
Treaty between Spain and Mexico – Spanish Tax Administration clarifies scope of withholding tax applicable to transfer of immovable property located in Spain
Treaty between Spain and Jamaica – details
President announces new tax measures to Parliament
Treaty between Spain and Trinidad and Tobago – details
European Commission refers Germany to ECJ over taxation of outbound dividends
Treaty between Spain and Trinidad and Tobago signed
Exchange of information agreement between Netherlands in respect of Netherlands Antilles and Spain – details
Treaty between Spain and Ireland – Spanish Tax Administration applies dynamic interpretation for "royalties"
Treaty between Colombia and Spain enters into force
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Treaty between Spain and Kuwait – signed and details
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
OECD released 2008 Model Tax Convention
Discussion draft on New Art. 7 of OECD Model – details
Treaty between Spain and Saudi Arabia enters into force
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
OECD Council approves 2008 Model Tax Convention
Treaty between Denmark and Spain terminated
Comments on draft contents of 2008 update to Model Tax Convention published
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
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
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Unify Your Processes
Simplify Compliance
Empower Your Team