United Kingdom Tax News
Emergency Budget for 2010-11 – Finance (No. 2) Act 2010 receives Royal Assent
Emergency Budget for 2010-11 – company taxation
Treaty between Germany and United Kingdom – details
Treaty between Russia and United Kingdom – Gibraltar outside scope
Reform of CFC regime: summary of main proposals
Reform of CFC regime: summary of main proposals
Protocol to treaty between UK and Jersey enters into force
Pre-Budget Report for 2010-11: business taxation
Treaty between United Kingdom and France enters into force
Dutch dividend withholding tax exemption extended to certain EEA countries
Protocol between Belgium and United Kingdom – details
Budget for 2009-10 – Finance Act 2009 receives Royal Assent: exemption for distributions
New treaty between Israel and United Kingdom – principle points agreed, but not yet signed
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Protocol to treaty between Isle of Man and UK enters into force
Treaty between India and UK – Indian decision on whether payments for software constitutes royalty or business income
UK ratifies tax treaty with France
European Commission refers Germany to ECJ over taxation of outbound dividends
Protocol between UK and Switzerland enters into force
Pre-Budget Report for 2009-10 presented to Parliament
Treaty between Australia and UK – negotiations
Treaty between India and UK – Indian ruling on whether payments for lease of satellite transponder qualify as royalty
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
Treaty between UK and Netherlands – details
Treaty between UK and Slovenia enters into force
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
The Australian Taxation Office (ATO) released for comment Draft Taxation Determination ATO TD 2008/D15, which considers the Australian (and UK) taxation consequences of paying and receiving a return under an enhanced bond investment by an Australian taxpayer from a UK bank. The Draft Determination was released on 24 October 2008 and comments are invited by 21 November 2008.
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