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

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.

This chapter considers the interaction of European Union (‘EU’) law with the corporate income tax systems of EU Member States.

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.

The UK Government has now published the draft legislation introducing the bank levy for inclusion in the Finance Bill 2011. The legislation is very similar to previously published drafts. The most significant new development is the setting of the rate. The main...