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Results: 1-10 of 99

Double tax treaties

  • Landwell
  • -
  • Hong Kong, Kuwait, Norway, Portugal, Uruguay
  • -
  • May 20 2011

On April 5, 2011, the Portuguese President ratified the Double Tax Treaty signed between Portugal and Uruguay on November 30, 2009

The latest interpretation of the Technical Service Fees article under relevant Double Tax Treaties concluded by China

  • Landwell
  • -
  • China, India, Pakistan, United Kingdom
  • -
  • May 20 2011

There are a few Double Tax Treaties ("DTTs") concluded by China, namely the DTTs with UK, India and Pakistan (referred as "relevant DTTs" hereafter), which include a specific article on Technical Service Fees

Extending tax deduction for purchase costs of intellectual property

  • Landwell
  • -
  • Hong Kong
  • -
  • May 20 2011

Currently, a tax deduction is available for the purchase costs of patent rights or rights to know-how

Portugal Luxembourg Double Tax Treaty

  • Landwell
  • -
  • Luxembourg, Portugal
  • -
  • April 27 2011

On February 24, 2011, the Portuguese Council of Ministers approved the proposal of a resolution that approves the protocol amending the DTT signed between Portugal and Luxembourg

Portugal East Timor double tax treaty

  • Landwell
  • -
  • Portugal
  • -
  • November 22 2011

On September 27, it was announced that negotiations have been initiated between the Portuguese Government and the authorities of East Timor towards the signature of a Double Taxation Treaty

Temporary amendments to the Corporate Income Tax Law

  • Landwell
  • -
  • Spain
  • -
  • October 17 2011

On August 9, 2011, the Spanish Government issued a royal decree law that introduces important temporary changes to the corporate income tax legislation which are aimed at reducing the budget deficit

US tax treaty developments

  • Landwell
  • -
  • USA
  • -
  • October 17 2011

The Senate Foreign Relations Committee on July 26, 2011 approved the new US-Hungary tax treaty and protocols to the Luxembourg and Switzerland treaties, with the recommendation that all three pacts be approved

Foreign affiliate amendments released

  • Landwell
  • -
  • Canada
  • -
  • October 17 2011

On August 19, 2011, the Department of Finance released a significant package of proposed amendmentsto Canada’s tax rules applicable to Canadian corporations with foreign affiliates

Senators Hagan and McCain introduce Foreign Earnings Reinvestment Act

  • Landwell
  • -
  • USA
  • -
  • October 17 2011

On October 6, 2011 Senators Kay Hagan and John McCain introduced a temporary dividend repatriation amendment to the job creation legislation the Senate is expected to address shortly

Temporary reestablishment of the wealth tax

  • Landwell
  • -
  • Spain
  • -
  • November 22 2011

On September 6, Spain enacted Royal Decree- Law 132011 re-establishing temporarily the wealth tax, which has not been levied since 2007

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