International Tax Update - November 2011
30-Nov-2011 | Tax
Welcome to the second edition of our International Tax Update which highlights the latest tax developments in some of our key territories.
Contents
- New rules regarding carry-forward losses / carry-back losses
- New rules regarding the sale of shares in real estate companies
- New rules on the taxation of capital gains resulting from the sale of shares
- ECJ judgment on withholding tax on outbound dividends (Commission v. Germany, C 284 09)
- New Double Tax Treaty signed with the Principality of Liechtenstein
- New Double Tax Treaty with the United Arab Emirates enters into force with retroactive effect
- Transaction tax on shareholder loans to be recovered
- Changes in VAT regulations regarding disposal of goods free-of-charge
- Update on changes to the Double Tax Treaty between Poland and Switzerland
- Update on CFC and Patent Box proposals
- OECD consultation on the interpretation of 'permanent establishment'
- European Commission proposes Financial Transactions Tax
- General Anti-Avoidance Rule under consideration
Lawyers Christophe Flaicher, Dr. Bert Kimpel, Nikol Davies, Michelle Williamson, Bertrand Hermant, Dr. Kai Greve, Thomas Wisniewski, Peter Jackson, Robert Young, James Meakin
