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(October 28, 2014)
On October 28, 2014 the New Zealand Inland Revenue published a revised/updated Tax sparing disclosure return (IR 486). This return is for the disclosure of tax sparing credits claimed under double tax agreements.
Read more: New Zealand – Inland Revenue publishes revised Tax sparing disclosure return (IR 486)
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(October 28, 2014)
On October 28, the OECD published the comments received on the Paper on Transfer Pricing Comparability Data and Developing Countries.
IRELAND – Finance Bill 2014 published
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(October 24, 2014)
On October 23, 2014 the Finance Bill 2014 was published. Although called Finance Bill 2014, the Bill relates to Budget 2015.
It is the intention that the Finance Bill 2014 has completed its passage through the Irish Parliament no later than by December 31, 2014. The Finance Bill 2014 Dáil (lower house) Second Stage begins November 4, 2014.
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(October 23, 2014)
On October 23, 2014 the European Court of Justice (ECJ) ruled in Case C-437/13, Unitrading Ltd versus Staatssecretaris van Financiën (ECLI:EU:C:2014:2318).
The following questions were referred to the ECJ for a preliminary ruling:
- Do the rights enshrined in Article 47 of the Charter … mean that if customs authorities, in the context of the submission of evidence as to the origin of imported goods, intend to rely on the results of an examination carried out by a third party with regard to which that third party does not disclose further information either to the customs authorities or to the declarant, as a result of which it is made difficult or impossible for the defence to verify or disprove the correctness of the conclusion arrived at and the court is hampered in its task of evaluating the results of the examination, those examination results may not be taken into account by the court? Does it make any difference to the answer to that question that that third party withholds the information concerned from the customs authorities and from the party concerned on the ground, not further explained, that “law enforcement sensitive information” is involved?
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(October 22, 2014)
On October 21, 2014 the Government of the Isle of Man issued two press releases. Via the first press release the Government of the Isle of Man informs the public that the Agreement for the Exchange of Information Relating to Tax Matters with Indonesia entered into force on September 22, 2014. Via the other press release the Government of the Isle of Man informs the public that the Agreement for the Exchange of Information Relating to Tax Matters with the Swiss Confederation entered into force on October 14, 2014.
Read more: Isle of Man – TIEAs with Switzerland and Indonesia entered into force
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