News archive December 2014

List of articles in category News archive December 2014
Title
The Netherlands – More situations in which it is possible to form a fiscal unity for Dutch corporate income tax purposes
South Africa – Release of Davis Tax Committee first interim report on BEPS for public comment
European Commission and IMF to organize “Corporate debt bias: Economic insights and Policy Options” conference
UK Government publishes VAT Mini One Stop Shop flowchart
Singapore – Second edition of IRAS e-Tax Guide “GST: Self-Accounting of GST by Listed REITs and their SPVs for Property Purchases” issued
Luxembourg states that it will provide the European Commission with requested information
UK Government publishes “Guidance – VAT: businesses supplying digital services to private consumers”
Protocol amending the existing DTA between Canada and the UK entered into force
Japan and Qatar reach an agreement in principle on a DTA on income to be concluded
OECD releases Discussion Draft on revisions to Chapter I of the Transfer Pricing Guidelines

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INTERESTING ARTICLES

Dutch Government sent a legislative proposal tightening the interest limitation rule to Parliament for approval
Irish Ministry of Finance publishes the responses it received on its public consultation on the OECD’s Two-Pillar Solution
OECD – Documents released with respect to the October 13th G20 Finance Ministers and Central Bank Governors Meeting
CJEU judges in the joined Cases C‑45/20 and C‑46/20, Finanzamt N (Communication de l’affectation) (VAT – Germany – Allocation to private assets is assumed or presumed in the absence of (sufficient) evidence of allocation to the assets of the business)
Advocate General: “The Parent-Subsidiary Directive (Directive 90/435/EEC) does not preclude a system of advance payments and tax credits at the time of redistribution of dividends”
The Dutch Government opened a public consultation on a legislative proposal to implement Council Directive (EU) 2021/514 (DAC7)
The OECD released an updated Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy together with a detailed implementation plan
Conclusie van de AG mbt de crisisheffing - Management beloning - Eigen loonverstrekking of loon van derden - Andere concern-maatschappij
Ireland to join the OECD agreement to address the tax challenges arising from the digitalisation of the economy
European Parliament adopts a resolution on reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group)
The Government of the Hong Kong Special Administrative Region responds to the inclusion of Hong Kong in the EU's watchlist on tax co-operation
CJEU - The Advocate General is of the opinion that Finnish tax legislation with respect to open-ended investment funds is in breach with the right of free movement of capital
CJEU upholds the classification of the Spanish tax rules on the amortisation of financial goodwill as State aid incompatible with the internal market
Belastingen van rechtsverkeer - Moeten 2 in 1 akte geregelde afsplitsingen als één geheel worden beschouwd, of moeten beide afsplitsingen afzonderlijk worden getoetst aan de voorwaarden voor de splitsingsvrijstelling?