Archive: capital tax
Treaty between Russia and US – Russian MoF clarifies application of tax treaty to a sole proprietorship
May 2, 2013. Tags: capital tax, dividends, income tax, Russia, treaty, United States of America, withholding tax
Recently, the Ministry of Finance issued Letter No. N 03-08-05/9437 to clarify the withholding tax rate applicable to dividends distributed by a Russian entity to …
Treaty between Russia and Poland – Russian Ministry of Finance clarified whether a copy of certificate of tax residence is sufficient to claim tax treaty benefits
April 8, 2013. Tags: capital tax, income tax, Poland, Russia, tax residence, treaty
On 12 March 2013, the Ministry of Finance issued letter No. 03-08-05/7325 clarifying the documents required to be submitted with a view to claiming tax …
Russia and Spain: treaty clarifies tax treatment applicable to interest payments
April 2, 2013. Tags: capital tax, income tax, interest, Russia, Spain
Recently, the Russian Ministry of Finance issued Letter 03-08-05/6369, clarifying the tax treatment applicable to interest payments based on the Russia–Spain Income and Capital Tax …
Spain and Argentina: treaty details
March 21, 2013. Tags: Argentina, capital tax, dividends, income tax, Spain, treaty, withholding tax
Details of the Argentina–Spain Income and Capital Tax Treaty, Protocol and MoU (2013), signed on 12 March 2013, have become available. The treaty was concluded in …
Germany: Federal Council objects again to Germany–Switzerland tax agreement
February 12, 2013. Tags: capital tax, Germany, income tax, investment, Switzerland
On 1 February 2013, the Federal Council (Bundesrat) refused again to approve the Germany–Switzerland tax agreement signed on 21 September 2011, concerning the future tax …
Protocol to treaty between Luxembourg and Switzerland signed
January 29, 2013. Tags: capital tax, income tax, Luxembourg, Switzerland, treaty
On 11 July 2012, Luxembourg and Switzerland signed an amending protocol to the Luxembourg–Switzerland Income and Capital Tax Treaty (1993), as amended by the 2009 …
Czech Republic and Denmark: treaty enters into force
January 3, 2013. Tags: capital tax, Czech Republic, Denmark, income tax, treaty
On 22 December 2012, the Czech Republic–Denmark Income Tax Treaty (2011) entered into force. The treaty generally applies from 1 January 2013. From this date, the …
Bosnia and Herzegovina and Macedonia (FYR): treaty authorized for signature
December 26, 2012. Tags: Bosnia and Herzegovina, capital tax, income tax, Macedonia (FYR), treaty
According to a press release of 12 December 2012, published by the office of the president of Bosnia and Herzegovina, Bosnia and Herzegovina issued a …
Germany and Switzerland: mediation committee recommends annulment of ratification bill for Germany–Switzerland tax agreement
December 21, 2012. Tags: capital tax, Germany, income, investment, Switzerland
On 12 December 2012, the mediation committee (Vermittlungsausschuss) could not reach a compromise on the Germany–Switzerland tax agreement signed on 21 September 2011. Previously, the Federal …
Federal Council objects to Germany–Switzerland tax agreement
December 7, 2012. Tags: capital tax, Germany, income tax, Switzerland
On 23 November 2012, the Federal Council (Bundesrat) refused to approve the Germany–Switzerland tax agreement signed on 21 September 2011, concerning the future tax treatment …
Latvia and Russia: treaty enters into force
November 14, 2012. Tags: capital tax, income tax, Latvia, Russia, treaty
On 6 November 2012, the Latvia–Russia Income and Capital Tax Treaty (2010) entered into force. The treaty generally applies from 1 January 2013.
Liechtenstein and United Kingdom: treaty ratified by Liechtenstein
November 7, 2012. Tags: capital tax, income tax, Liechtenstein, treaty, United Kingdom
On 25 October 2012, Liechtenstein ratified the Liechtenstein–United Kingdom Income and Capital Tax Treaty (2012), by way of BuA Nr. 109/2012.
Argentina-Russia tax treaty enters into force [TAX ALERT]
November 1, 2012. Tags: Argentina, capital tax, income tax, Russia, treaty
On 15 October 2012 the Government of the Russian Federation notified the Argentine government of the fulfillment of its domestic requirements for the entry into …
Netherlands: property transfer tax – exemptions for business succession and restructuring clarified
October 31, 2012. Tags: capital tax, tax exemption, The Netherlands, transfer tax
In the Official Gazette of 25 October 2012, Decree No. BLKB/2012/61M of 16 October 2012, was published, which clarifies various aspects of the exemptions for …
Revision to treaty between France and Switzerland – intentions to negotiate
October 9, 2012. Tags: capital tax, France, income tax, Switzerland, treaty
According to a recent announcement made by the French Ministry of Finance, France has expressed its intentions to start negotiations to revise the France–Switzerland Income …
Russia and Latvia: treaty approved by Russian State Duma
October 2, 2012. Tags: capital tax, income tax, Latvia, Russia, treaty
On 21 September 2012, the State Duma (lower chamber of the Russian Parliament) approved the Latvia–Russia Income and Capital Tax Treaty (2010). The treaty must still …
Palestinian Autonomous Areas and United Arab Emirates: tax agreement initialed
October 1, 2012. Tags: capital tax, income tax, Palestine, tax policy, United Arab Emirates
On 24 September 2012, the Palestinian Autonomous Areas and the United Arab Emirates initialed an income and capital tax agreement.
Uruguay and Portugal: treaty enters into force
October 1, 2012. Tags: capital tax, income tax, Portugal, treaty, Uruguay
On 13 September 2012, the Portugal–Uruguay Income and Capital Tax Treaty (2009) entered into force. The treaty generally applies from 13 September 2012 for Uruguay and …
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