United Kingdom Tax News
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
French Supreme Administrative Court
Report on Attribution of Profits to PEs released
Decree on Dutch clarification on credit for withholding tax and application of redistribution facility for dividends received from UK replaced
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
New income tax treaty between United Kingdom and Poland enters into force
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Pre-Budget Report for 2007-08
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Treaty between Poland and United Kingdom ratified
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Tax treaty between Peru and the United Kingdom - negotiations
Implementation of EC Merger Directive
Dutch clarification on credit for withholding tax and application of redistribution
Treaty between Japan and UK to enter into force
Draft guidance on application of Indofood case (interpretation of "beneficial ownership" under Indonesia-Netherlands tax treaty)
UK–US treaty agreement on dual consolidated losses
ECJ: UK CFC rules in breach of freedom of establishment unless application limited to wholly artificial arrangements – details
New tax treaty between Poland and UK signed – details
Finance Act 2006 enacted
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
Treaty programme priorities
Unify Your Processes
Simplify Compliance
Empower Your Team