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Cette newsletter couvre les actualités en matière fiscale du 6 au 12 avril 2012.

A la suite du plan de réduction des déficits annoncé par François Fillon le 24 août dernier, deux dispositions fiscales importantes intéressant les sociétés soumises à l'impôt sur les sociétés...

Article 113 of the French Finance Act for 2006 (law n° 2005-1719 dated 30 December 2005) has introduced French thin-capitalization rules, codified under Article 212 of the French Tax Code ("FTC"). These rules have given rise to comprehensive comments...

Last Friday, the Program Law of 29 March 2012 containing a set of new corporate tax measures was published in the Belgian State Gazette. The final adopted provisions are largely in line with the proposals made in January. Some specific topics (such as the notional...

Cette newsletter regroupe les actualités en matière fiscale du 30 mars au 5 avril 2012.

Cette newsletter couvre les actualités fiscales du 16 au 22 mars 2012.

Cette newsletter couvre les actualités en matière fiscale du 23 au 29 mars 2012.

The UK Budget delivered today focussed on headline tax rates.  The corporation tax rate will be reduced from 26% to 24% in April 2012 and the 50% income tax rate will be reduced to 45% with effect from 6 April 2013.  The majority of income tax payers...

Today HMRC launched a consultation on the UK Income Tax treatment of interest, with particular focus on withholding tax.  This is relevant for UK companies which pay interest and other companies paying interest which has a UK source, but will be particularly...

Cette newsletter couvre les actualités en matière fiscale du 13 au 19 avril 2012.