Spain Tax News
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Treaty between Spain and New Zealand - details
Tax reform 2007 approved
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
Treaty between Spain and New Zealand enters into force
Treaty between Spain and Malta – details
Treaty between Spain and Malta enters into force; erratum for date of signature
Treaty between Columbia and Spain ratified
Treaty between South Africa and Spain signed
Law implementing amendments to Merger Directive and other tax measures adopted
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
Treaty between Peru and Spain submitted for approval
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
Protocol to treaty between Switzerland and Spain signed
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Treaty between Spain and Malaysia signed
Treaty between Spain and Malta signed
Treaty between Netherlands Antilles and Spain – negotiations
Treaty between New Zealand and Spain approved
Treaty between Spain and Peru – details
Protocol between Spain and Switzerland to be signed
Treaty between Peru and Spain signed
Bill on Anti-avoidance Tax Measures – details
Luxembourg
US and Spain enter mutual agreement on treatment of LLCs, disregarded entities, and Sub-S corporations under treaty and protocol
Corporate, Individual and Non-residents Income Tax Bill - details
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