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(December 11, 2014)

On December 11, 2014 the European Court of Justice (CJEU) ruled in Case C-590/13, Idexx Laboratories Italia Srl versus Agenzia delle Entrate (ECLI:EU:C:2014:2429).

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(December 10, 2014)

On December 10, 2014 the Dutch Ministry of Finance published a news release on its website titled “Tax treaty negotiations 2015”. In the news release the Ministry states that the Dutch Government is constantly negotiating with other countries regarding (new) tax treaties. The overview that is published by the Dutch Ministry of Foreign Affairs on a quarterly basis contains the names of the countries with which the Dutch Government is currently negotiating. Via the news release the Dutch Ministry of Finance informs the public that next to the countries mentioned in the overview published by the Dutch Ministry of Foreign Affairs, in 2015 the Dutch Government intends to start negotiations with Iraq, Mozambique and Senegal. Furthermore, the Dutch Government intends to continue the already initiated negotiations with Belgium, Canada, Germany, France and Thailand. Purpose of all these negotiations will be to either conclude a new tax treaty or to revise an already existing tax treaty.

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(December 10, 2014)

On December 10, 2014 both the Ministry of Finance of Japan and the Inland Revenue Department of the Hong Kong Special Administrative Region issued a press release announcing that on December 10, 2014 the Governments of both jurisdictions exchanged notes regarding the Exchange of Information Article in the Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income. The purpose of the exchange of notes is to expand the coverage of tax types under the Exchange of Information arrangement of the Agreement.

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(December 10, 2014)

On December 10, 2014 the Luxembourg Ministry of Finance issued a press release in which it comments on the latest publications by the ICIJ. The press release is available in both the French and the English versions. Below we will include the full text of the English version of the press release as published on the website of the Luxembourg Ministry of Finance:

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(December 10, 2014)

The U.S. Department of the Treasury on its webpage that is dedicated to FATCA has published the FATCA Agreements that were concluded between the United States and Bulgaria and between the United States and Singapore.

  1. Council of the European Union announces that it adopted a directive that revises Directive 2011/16/EU on administrative cooperation in the field of direct taxation
  2. Council of the European Union agrees to add anti-abuse clause against corporate tax avoidance to the Parent Subsidiary Directive
  3. FATCA Agreements with Moldova and Cyprus signed
  4. The Netherlands – Court of Appeal filed a criminal complaint because of possible obstruction of civil servants to testify as witnesses in a tax case. What has happened since?
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