Archive: bank tax
Finland: tax administration issues decree on bank tax
March 6, 2013. Tags: bank tax, Finland, tax administration
On 28 February 2013, a decree (number 169/2013) (the decree) on the application of bank tax issued by the Tax Administration was published in the …
Slovenia: bank levy amended
February 12, 2013. Tags: bank tax, Financial Services, Slovenia
On 14 December 2012, the amendments to the Bank Balance Sheet Tax Law (the Law) were published in the Official Gazette, No. 98/2012. The main changes …
United Kingdom and Germany: agreement on double charging of bank levies – approved by United Kingdom
December 19, 2012. Tags: bank tax, double taxation, Germany, United Kingdom
On 22 November 2012, by way of Double Taxation Relief (Bank Levy) (Federal Republic of Germany) Order 2012, the United Kingdom approved the agreement and …
Finland: draft proposal on bank tax published
November 15, 2012. Tags: bank tax, European Union, Financial Services, Finland
On 2 November 2012, the Ministry of Finance published a draft law proposal on bank tax, which was sent to selected institutions for comments. Details …
Australia: allocation of funding costs to bank branches
November 9, 2012. Tags: Australia, bank tax, foreign, tax administration
The Australian Taxation Office (ATO) released three interpretative decisions (ID) that deal with an allocation of funding costs to Australian branches of foreign banks. The ATO …
Senior Vice-President for Taxation at TD Bank Group explains their attitude toward risk
October 17, 2012. Tags: bank tax, globalization, tax function, tax planning, tax risk
“Risk is relative,” says van Dijk. “What might be too risky for some will be acceptable for others.”
United States and Switzerland: US taxpayer pleads guilty for failing to disclose Swiss bank accounts
August 28, 2012. Tags: bank tax, financial reporting, Switzerland, United States of America
The US Department of Justice (DOJ) has announced that a US taxpayer pleaded guilty in a US federal district court to willfully failing to file …
Netherlands: decree to amend 2001 unilateral decree on the avoidance of double taxation pursuant to introduction of bank tax published
August 27, 2012. Tags: bank tax, double taxation, tax amendments, tax avoidance, The Netherlands
In the Official Gazette of 17 August 2012, a Decree of 11 August 2012 was published to amend the 2001 unilateral decree on the avoidance …
Colombia: law for promotion of social housing – tax amendments introduced
August 1, 2012. Tags: bank tax, capital gains, Colombia, tax amendments, VAT
Law 1537, published in the Official Gazette of 20 June 2012, introduced various amendments to the Tax Code, related to governmental programmes for the promotion …
Netherlands: bill to introduce a bank tax adopted by Upper House
July 16, 2012. Tags: bank tax, The Netherlands, transaction tax
On 10 July 2012, the Upper House adopted the bill to introduce a bank tax, which will tax activities and not financial transactions. In addition, it …
Portugal: tax amnesty deadline extended
July 10, 2012. Tags: bank tax, Portugal
On 29 June 2012, the Secretary of State for Tax Affairs issued a press release informing that the term of the Portuguese tax amnesty (RERT …
United States: relief provided under PFIC rules for foreign banks holding government bonds
July 6, 2012. Tags: bank tax, income, tax relief, United States of America
The US Treasury Department and the US Internal Revenue Service (IRS) has issued Notice 2012-45 with guidance on the treatment of income from certain government …
Netherlands: bill to introduce a bank tax adopted by Lower House
June 28, 2012. Tags: bank tax, tax amendments, The Netherlands
On 22 May 2012, the Lower House adopted the bill to introduce a bank tax. The most important amendments to the 2011 bill are: The tax will …
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