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World Tax Advisor - November 2006 - Deloitte Global

World Tax Advisor - November 2006
In this issue:
  • Implications of ECJ Decision in IRAP Case for the Hungarian Local Business Tax;
  • Belgium: Government Announces Abolition of Withholding Tax on Dividend Payments to Treaty;
  • Belgium: Pre-Draft Bill on Cross-Border Operations May Require Quick Action;
  • Brazil: Central Bank Launches Foreign Capital Census;
  • Czech Republic: EU Arbitration Convention Ratified;       
  • Denmark: Overhaul of Denmark’s International Tax Legislation Proposed;        
  • Denmark: CFC Rules to Be Amended;
  • European Union: VAT and Customs Implications of EU Accession of Bulgaria and Romania;
  • Germany: Possible Changes to Change-in-Ownership Rules Impact Future Utilization of NOLs;
  • Germany: Authorities Issue Guidance on Standard VAT Rate Increase;
  • Hungary: Tax on Interest and Stock Exchange Capital Gains Introduced;
  • India: AAR Rules on Withholding Tax Obligation on Payments to Nonresidents;
  • Japan: New Treaty with U.K. Enters into Force;
  • Korea: Government Announces Plans to Improve Business Environment;
  • Luxembourg: Draft Budget Law 2007 Would Reduce Rate of Dividend Withholding Tax;
  • Poland: Proposed Tax Residence Rules Would Affect Expatriates;
  • Puerto Rico: New Law Establishes Sales and Use Tax;
  • Switzerland: New Rules on Indirect Partial Liquidations and Transpositions to Come into Effect;
  • Switzerland: FTA Eases Direct Ownership Criteria for Dividends under Treaty with U.S.;
  • United Kingdom: House of Lords Rules on Time Limits in EC Law Case;     
  • United States: Final Regulations Address Allocation of Foreign Taxes from Partnerships.
 
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World Tax Advisor - November 2006 (145 KB)
Deloitte Tax Publication

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Page Last Updated: 06 November 2006
Source: Deloitte - Belgium (English)



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