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UK corporation tax on foreign income

An ECJ ruling on Dutch tax law could affect the Treasury’s on-going review of the UK corporation tax system on foreign income.

The ECJ has ruled (Amurta SGPS v Inspecteur van de Belastingdienst/ Amsterdam) that the Dutch system of dividend withholding taxes is contrary to EU law.

 

 

Date: 12th December, 2007
Author: Cathy Corns

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