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Spain Tax News

ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details

28 April 2007
Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007
Taxpayers' Council rules again on compatibility of Brazil's CFC rules with tax treaties

24 March 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement

24 March 2007
Treaty between Spain and United Arab Emirates enters into force – details

24 March 2007
Treaty between Venezuela and Spain – application of MFN clause to interest income

24 March 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends

24 March 2007
Treaty between Spain and New Zealand - details

24 February 2007
Report on Attribution of Profits to PEs released

24 February 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies

24 February 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly

24 February 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends

24 February 2007
Court decision on pre-2004 thin capitalization rules

24 February 2007
Tax reform 2007 approved

15 January 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details

15 January 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment

15 January 2007
Treaty between Spain and Malta – details

12 November 2006
Treaty between Spain and New Zealand enters into force

12 November 2006
Treaty between Spain and Malta enters into force; erratum for date of signature

14 October 2006
Law implementing amendments to Merger Directive and other tax measures adopted

12 September 2006
Treaty between Columbia and Spain ratified

12 September 2006
Treaty between South Africa and Spain signed

12 September 2006
Treaty between Netherlands Antilles and Spain – negotiations

13 August 2006
Treaty between Peru and Spain submitted for approval

13 August 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends

13 August 2006
Protocol to treaty between Switzerland and Spain signed

13 August 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive

13 August 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid

13 August 2006
Treaty between Spain and Malaysia signed

13 August 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures

13 August 2006
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