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

Andorra has signed the MCAA on the Exchange of Country-by-Country Reports
CJEU judges in Case C-153/17, Volkswagen Financial Services (VAT – Right to deduct input VAT on general overhead costs – Interpretation of Case C-93/98, Midland Bank)
CJEU judges in Case C-249/17, Ryanair (VAT – Input VAT in case of a potential takeover)
Peer review reports on the standard of transparency and exchange of information on request of Austria, Aruba, Bahrain, Brazil, Saint Kitts and Nevis, Singapore and the UK published
The Belgian Government is adopting a new package of measures to fight against tax fraud and improve tax collection
Dominican Republic has joined the Inclusive Framework on BEPS
The Australian Government opened a public consultation on the digital economy and Australia’s corporate tax system
The Australian Taxation Office released diverted profits tax guidance
CJEU judges in Case C-416/17, Commission v France (Précompte mobilier) (Freedom of establishment – Deduction of taxable profits – Different treatment of dividends from subsidiaries having their management and registered office in a third country)
The Protocol amending the Swiss - Latvian DTA entered into force
ECOFIN removes Palau from its list of non-cooperative jurisdictions for tax purposes and removes Liechtenstein and Peru from its ‘grey list’
VAT – ECOFIN adopts measures to boost administrative cooperation
VAT – ECOFIN agrees on short-term fixes, pending overhaul
ECOFIN agrees to allow reduced VAT rates for electronic publications