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NL/Hong Kong tax treaty

Hong Kong, Netherlands - 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.

Bernard Gainnier, Renaud Jouffroy.

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

Belgium - 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.

Bernard Gainnier, Renaud Jouffroy.

IRS emphasis on partnership audits

USA - 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.

Bernard Gainnier, Renaud Jouffroy.

2012 Tax Package

Netherlands - November 22 2011 On September 15, 2011, the Dutch government published the 2012 Tax Package.

Bernard Gainnier, Renaud Jouffroy.

ECJ decides on Portuguese legislation on nonresident pension funds taxation

European Union, Portugal - 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-493/09).

Bernard Gainnier, Renaud Jouffroy.