Spain Tax News
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Treaty between Peru and Spain – negative legal opinion from Congress's Foreign Affairs Commission
Bill to terminate treaty with Spain adopted by Danish parliament
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Treaty between Spain and Malaysia enters into force
Treaty between Spain and South Africa – entry into force and details
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Treaty between Chile and Spain – Chilean clarification on PE concept
OECD released discussion draft on transactional profit methods
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Corporate income tax
Due to the election on 13 November 2007, several tax bills which at the time were not yet adopted were annulled. In the beginning of December 2007, the majority of the tax bills were reintroduced by the government.
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Treaty between Qatar and Spain – negotiations
Treaty between Spain and Saudi Arabia – details
Draft regulations on anti-avoidance measures published
Treaty between Spain and Senegal – details
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Treaty between Denmark and Spain - Danish election invalidates tax bill to terminate treaty
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Corporate income tax – amended
Treaty between Spain and Trinidad and Tobago initialled
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
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