James Hardie loses appeal against Australian tax authorities Panellists to share dispute resolution experiences German Supreme Court reverses squeeze-out compensation position Vodafone ruling date announced WTO rules EU in breach of international rules Tax disputes leaders vie for Americas Awards Cover Story Features Comment News People and Firms Tax relief Argentina Brazil Canada Chile Finland France Germany India Ireland Italy Japan Mexico Poland Portugal South Africa Thailand Ukraine US Inbound US Outbound Foreign Account Tax Compliance Act: A critical analysis Bearer bonds The Netherlands Budget and the patent box Asia 2009 Europe 2009 Americas 2009		International Briefings - Spain July 2010 Participation exemption changes for real estate activities abroad June 2010 Supreme Court rules on consistency between valuation for customs duty and corporate income tax May 2010 New developments in non-resident income tax April 2010 New treaties with Germany, UK and US in the pipeline March 2010 Is loss sharing viable for Spanish limited risk transfer pricing schemes? February 2010 New tax measures for 2010 December 2009 Final approval of REITs and latest developments in indirect taxation November 2009 Basque patent box regime: an attractive location for IP October 2009 Transfer pricing documentation is not enough September 2009 Spain: Courts take restrictive view of parent subsidiary directive rules July 2009 Deductibility of board member compensation June 2009 Changes in CFC legislation May 2009 EU tax matters in recent Spanish case law April 2009 Updated report on the draft law on real estate investment trusts March 2009 New documentation obligations in related-party transactions February 2009 New times for software distributors December 2008 New Spanish regulations on transfer pricing November 2008 Report on the draft law on real estate investment trusts (REITs) October 2008 Judgment of the ECJ on the tax autonomy of the Basque Country September 2008 Developments for nonresident recipients of fees related to intra-group services July 2008 Tax avoidance regime makes no sense June 2008 Recent tax measures introduced to boost economic activity April 2008 Spanish patent box regime: an attractive location for R&D March 2008 Reorganisation of Spanish real estate companies February 2008 Capital tax on the transfer of the registered office of a company to Spain December 2007 State aid investigation on deductions for investments in foreign subsidiaries November 2007 New moves in tax treaty policy October 2007 Is there anything beyond transfer pricing? September 2007 New transfer pricing regulations July 2007 Amendments to the Corporate Income Tax Act June 2007 A more competitive corporate tax in biscay May 2007 Transfer tax on the sale of Spanish real estate companies April 2007 An international view on Corporate Income Tax Act amendments March 2007 Discrimination on taxation of outbound dividends February 2007 New anti-avoidance measures for tax havens December 2006 New anti-avoidance rules impact foreign real estate November 2006 Why the Spain-Switzerland treaty is changing October 2006 ECJ backs regional tax regimes in the Azores case September 2006 Keeping the tax credit for reinvestment of extraordinary income alive July 2006 Improvements for the Canary Islands zone June 2006 Tax treaty network spreads further May 2006 Government changes 2007 tax reform April 2006 Transfer pricing rules mark a turning point March 2006 Government plans to cut corporate tax rate and scrap credits February 2006 New anti-avoidance rules proposed December 2005 How Spanish law could be discriminating against EU shareholders November 2005 Supreme Court takes new tack on treaty-based refunds October 2005 Significant changes in transfer pricing legislation loom September 2005 Impatriates regime finally implemented July 2005 Corporate tax rate to fall sooner May 2005 Goodwill and corporation tax May 2005 Tax reform proposals go public April 2005 What the tax overhaul will mean March 2005 Anti-abuse provision on transfers of shares clarified February 2005 Court decisions are critical to international tax December 2004 What PE representatives are responsible for November 2004 Spanish public companies must report on intra-group transactions October 2004 Reporting obligations for preferred shares and debt instruments September 2004 New tax framework comes into force July 2004 Rulings may limit ETVE future success June 2004 What inheritance tax can mean for investors May 2004 Benefits of the Canary Islands' special zone April 2004 Research and development credits expand March 2004 Taxpayers gain from tweaks to the participation exemption February 2004 New expatriate tax regime takes effect December 2003 Changes required to implement the latest EU Directives November 2003 Budget overhauls thin-capitalization and CFC rules October 2003 Decision on tax authorities' access to audit papers September 2003 Changes for collective investment in securities July 2003 Tax refund timetable extended June 2003 R&D incentives get better May 2003 Reform of municipal taxes April 2003 New VAT rules on place of supply March 2003 New rules on non-resident salaries February 2003 New Year brings tax overhaul December 2002 Capital gains on real estate targeted in non-resident income changes November 2002 Discriminatory capital gains concession to be dropped October 2002 Parliament debates income tax reform July 2002 Companies given thin capitalization criteria June 2002 Personal income tax reform April 2002 EU parent-subsidiary directive – resolution clarifying the ambit of anti-abuse clauses March 2002 New tonnage tax system for shipping companies in Spain February 2002 Forthcoming EU presidency and continued tax reform dominate Spain in 2002 December 2001 Amortization of financial goodwill – new tax rules 2002 November 2001 New tax measures announced for 2002 September 2001 Supreme Court decision on the classification of software as a literary work in the US-Spain convention June 2001 Taxation of e-business: the Spanish view May 2001 General tax law to be amended to introduce more flexible and attractive regulations for taxpayers April 2001 Canary Islands Special Zone: a new alternative March 2001 VAT and electricity February 2001 Spain February 2000 Deduction of VAT borne before the start of activities December 1999 R&D incentives to improve in the new millennium October 1999 Stock options – new developments September 1999 Potentially illegal regulations on tax refunds to nonresidents July 1999 Spanish taxation of non-residends: new law, old problems May 1999 New International Tax Rules Consolidate Spain As Investment platform March 1999 Offsetting tax loss carryforwards December 1998 Recovery of VAT in Spain before starting activities December 1998 Canary Islands: A tax landmark in Europe? November 1998 NEW OBLIGATION TO WITHHOLD TAXES ON PAYMENTS TO NON-RESIDENTS October 1998 THE IMPORTANCE OF TAX-RELATED CLAUSES IN CONTRACTS BETWEEN SPANISH RESIDENTS AND NON RESIDENTS September 1998 JOINT AND SEVERAL LIABILITY OF MUTUAL FUND DEPOSITARIES AND MANAGERS July 1998 SPAIN FURTHER EXTENDS THE SCOPE OF EU PARENT-SUBSIDIARY DIRECTIVE June 1998 SUBSIDIES AND DEDUCTIBILITY OF INPUT VAT May 1998 A WORRYING PRECEDENT FOR INTERCOMPANY MANAGEMENT SERVICES April 1998 MANAGEMENT, COORDINATION AND FINANCIAL CENTreS IN THE BASQUE COUNTRY AND NAVARRE March 1998 SPANISH LEGAL ENTITIES AS HYBRIDS FOR US TAX PURPOSES February 1998 Mitigating international double taxation of dividends

Please read our terms and conditions and privacy policy before using the site. Our FAQ is available if you have any questions. All material subject to strictly enforced copyright laws. ©2010 Euromoney Institutional Investor PLC.

eee