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Denmark’s Corporate Tax Rate Races to the Bottom in Draft Bill, While Interest Deduction Is Curbed
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Mexico Tax Reforms 2007
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Australia: Draft Legislation Issued on Reform of Taxation of Financial Arrangements
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Capital Gains Tax Abolished for Most Foreign Investors
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Interest Withholding Tax Amendments Proposed
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China: New Draft Unified Enterprise Income Tax Law Announced
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First Bilateral APA with U.S. Signed
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Urban Land Use Tax Amendments May Affect FIEs
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European Union: ECJ Rules French Withholding Tax on Outbound Dividends Violates EC Treaty
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Finland: Rules on Taxation of Foreign Hired-Out Employees Amended
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France: Severe Rules Target Carousel Fraud
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Germany: BMF Issues Guidance on Implications of Cadbury Schweppes on CFC Rules
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Greece: 2007 Tax Act Approved
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Hong Kong: IRD Provides Guidance on New DTA with China
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Hungary: Amendments to VAT Refund Rules Affect Foreign Taxpayers
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India: Supreme Court Rules on Offshore Income under Turnkey Contracts
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Italy: Amended Parent-Subsidiary Directive Implemented
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Luxembourg: Tax Authorities Issue Guidance on VAT Aspects of Fund Management
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Mexico: Court Rules on Lack of Transfer Pricing Documentation
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New Zealand: Government Issues Discussion Document on Changes to CFC Regime
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Tax Exemption for Transitional Residents Clarified
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Portugal: Budget 2007 Includes Changes for Companies
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Municipal Surcharge Computation Amended
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Russia: Government Announces Limited Tax Amnesty
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Spain: VAT Grouping to Be Introduced
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Taiwan: MOF Rules on Taxation of Foreign PEs
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Ukraine: Corporate and VAT Rules Amended
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United States: Final Regulations on Space, Ocean and Communications Income Issued
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Uruguay: Government Approves Tax Reform