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In this issue:

Focus Feature

  • Groupe Steria Case: CJEU Rules that French Tax Treatment of Foreign Dividends is a Restriction on Freedom of Establishment

Legal Developments

Germany

  • Proposed Cancellation of German Participation Exemption in Relation to Capital Gains Derived from Shareholdings below 10 percent

  • Substitute Assessment Basis for Imposing German Real Estate Transfer Tax Unconstitutional 

  • Local Tax Court of Cologne Prevents German Federal Central Tax Office from Conducting Information Exchange with E6 Countries in Relation to Digital Economy

Hungary

  • Tax Deferral for Fast-Growing Companies

The Netherlands

  • Possible Opportunities for Refund of Dutch Dividend Withholding Tax

Spain

  • New Transfer Pricing Regulations Bring Increased Transparency Obligations

  • New Treaty between Spain and Oman Ends Oman's Tax Haven Status for Spanish Tax Purposes

United Kingdom

  • No Change to Tax Treatment of US LLCs

  • Bringing Tax into the Boardroom

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