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

Strike 1 - CJEU annuls the European Commission’s decision that the Belgian system relating to the excess profit of multinational companies constituted an aid scheme
CJEU judges in Case C-562/17, Nestrade (VAT – VAT refund sought by an undertaking not established in the EU)
CJEU judges in Case C-531/17, Vetsch Int. Transporte (VAT – Intra-community transfer – Acquirer committing tax evasion with a subsequent taxable transaction)
Guernsey deposits its instrument of ratification for the MLI
Mauritania signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters
Armenia joined the Inclusive Framework on BEPS
Ireland deposits its instrument of ratification for the MLI
CJEU judges in Case C-165/17 Morgan Stanley & Co International (VAT – Deduction of input tax – Goods and services used for both taxable transactions and exempt transactions (mixed-use goods and services))
Panama has signed the MCAA on the Exchange of Country-by-Country Reports
Papua New Guinea signs the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI)
The opinion of the AG in Case C-133/18, Sea Chefs Cruise Services (VAT – Interpretation of Article 20(2) of Council Directive 2008/9/EC of 12 February 2008)
CJEU judges in Case C-410/17, A (VAT – Do the services carried out constitute one single transaction or do they comprise two transactions?)
The opinion of the AG in Case C-607/17, Memira Holding (Freedom of establishment – Deduction of losses of a foreign subsidiary in the State of the parent company in the context of a merger)
The opinion of the AG in Case C-608/17, Holmen (Freedom of establishment – Deduction of losses in a subsidiary in another Member State)