(April 23, 2015)
Below you will find an example of the Newsletters that International Tax Plaza sends out to its subscribers on a regular basis. The Newsletter is free of charge and subscribing won’t take you more than a minute. So if your still doubting whether or not to subscribe to our Newsletter than have a look at International Tax Plaza’s Newsletter from April 22, 2015 and find out what news you have missed out on because you did not subscribe to our Newletters any earlier. SO DON’T WAIT ANY LONGER AND SUBSCRIBE TOU OUR NEWSLETTER TODAY!
INTERNATIONAL TAX PLAZA’S NEWSLETTER FROM APRIL 22, 2015
In this edition:
· Quick News from April 22, 2015
· The Netherlands and Ghana sign a Memorandum of Understanding regarding the automatic exchange of information in tax matters
· CJEU rules in Case C-357/13 Drukarnia Multipress (Taxation - Directive 2008/7/EC - Indirect taxes on the raising of capital)
· Swiss Federal Department of Finance: “Federal Council decides on next steps in avoidance of double taxation of permanent establishments”
Quick News from April 22, 2015
In today’s edition a.o.: Switzerland – Federal Council decides on next steps in avoidance of double taxation of permanent establishments; The Netherlands – Memorandum van overeenstemming tussen de bevoegde autoriteiten van Nederland en de Republiek Ghana inzake automatische inlichtingenuitwisseling voor belastingdoeleinden; New Zealand – International taxation disclosure exemptions - 2015 International tax disclosure exemption ITR26 (Technical tax area - International taxation); New Zealand – Starting a business: What registrations might you need to complete? Starting a business - registering for GST (Goods and services tax); China – China beefs up tax services to spur investment in Belt and Road; Ireland – Revenue Publishes 2014 Annual Report; CJEU – Opinion of Advocate General Kokott delivered in Case C-126/14 Sveda (Directive 2006/112/EU, Article 168); Canada – Businesses - Tax information newsletter Issue 2015-01 published; European Commission – Evaluation of current arrangements for the cross border movements of excise goods that have been released for consumption published (Study - Report); European Commission – Evaluation of current arrangements for the cross border movements of excise goods that have been released for consumption published (Study - Executive Summary)… Read the article on International Tax Plaza
(April 22, 2015)
On April 22, 2015 in the Dutch Staatscourant a Memorandum of Understanding (MoU) regarding the automatic exchange of information in tax matters as concluded between The Netherlands and Ghana was published… Read the article on International Tax Plaza
(April 22, 2015)
On April 22, 2015 the European Court of Justice (CJEU) ruled in Case C‑357/13 Drukarnia Multipress sp. z o.o. versus Minister Finansów (ECLI:EU:C:2015:253).
· Should Article 2(1)(b) and (c) of [Directive 2008/7] be interpreted as meaning that a [PLS] should be regarded as a capital company within the meaning of those provisions if it follows from the legal nature of that partnership that only some of its capital and partners are able to meet the requirements set out in Article 2(1)(b) and (c) of the directive?
· If the first question is answered in the negative, should Article 9 of [Directive 2008/7], which allows a Member State to choose not to recognise the entities referred to in Article 2(2) of the directive as capital companies, be interpreted to mean that that Member State is also free to choose whether or not to levy capital duty on such entities?... Read the article on International Tax Plaza
(April 22, 2015)
On April 22, 2015 a press release titled “Federal Council decides on next steps in avoidance of double taxation of permanent establishments” was published on the website of the Swiss Federal Department of Finance. The press release states that during its meeting of April 22, 2015, the Federal Council took note of the result of the consultation on the revision of the ordinance regarding the flat-rate tax credit in the case of permanent establishments (implementation of Pelli motion 13.3184)… Read the article on International Tax Plaza
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