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Double Tax Treaty with Panama enters into force

Landwell
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Luxembourg, Panama
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November 22 2011

The Double Tax Treaty between Luxembourg and Panama has been ratifi ed and has entered into force

IRS emphasis on partnership audits

Landwell
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USA
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November 22 2011

Information published by the IRS shows a major change in the types of tax returns companies are fi ling due to changes in their business structures

Protocol signed amending the DTA between China and Latvia

Landwell
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China, Latvia
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November 22 2011

A protocol amending the Agreement between the Government of the Public Latvia and the Government of the People’s Republic of China for the Avoidance of Double Taxation (DTA) and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital was concluded on August 24, 2011 and will enter into force after the completion of ratifi cation and notifi cation by both countries

ECJ decides on Portuguese legislation on nonresident pension funds taxation

Landwell
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European Union, Portugal
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November 22 2011

On October 6, the European Court Of Justice (ECJ), issued its decision on the procedure brought forward on December 1, 2009 by the European Commission (EC) against the Portuguese Republic (Case C-49309

NLHong Kong tax treaty

Landwell
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Hong Kong, Netherlands
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November 22 2011

The tax treaty that the Netherlands signed with Hong Kong on March 22, 2010 has been sent to the House of Representatives

Court of Appeal issues decision in respect of M&S cross-border loss relief case

Landwell
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European Union, United Kingdom
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November 22 2011

The ECJ issued a judgement on this case, concerning cross-border loss relief claimssurrenders, in 2005 but the UK courts are still considering the details of how to apply these principles

Exchange of Information Agreements

Landwell
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United Kingdom
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November 22 2011

The UK has signed Exchange of Information Agreements with Aruba, Liberia and Curacao, Sint Maarten and BES Islands (formerly Netherlands Antilles

2012 Tax Package

Landwell
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Netherlands
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November 22 2011

On September 15, 2011, the Dutch government published the 2012 Tax Package

Court of first instance decides on sham transaction involving foreign tax credit regime

Landwell
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Belgium
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November 22 2011

The Brussels Court of first instance agreed on June 29, 2011 with the Belgian tax authorities’ arguments that the application of the Belgian Foreign Tax Credit (FTC) regime in a number of old cases constituted a sham, as the underlying transactions were not based on genuine business reasons

UK South Africa double tax treaty - new protocol being introduced

Landwell
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South Africa, United Kingdom
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November 22 2011

South Africa is changing its system of taxing dividends paid to non-residents and introducing withholding tax (WHT

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Search results

Double Tax Treaty with Panama enters into force

IRS emphasis on partnership audits

Protocol signed amending the DTA between China and Latvia

ECJ decides on Portuguese legislation on nonresident pension funds taxation

NLHong Kong tax treaty

Court of Appeal issues decision in respect of M&S cross-border loss relief case

Exchange of Information Agreements

2012 Tax Package

Court of first instance decides on sham transaction involving foreign tax credit regime

UK South Africa double tax treaty - new protocol being introduced

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