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

Page 1 of 5

INTERESTING ARTICLES

The UK Government released proposed changes to its provisional list of reservations and notifications under the MLI
The Danish Vestre Landsret filed a request for a preliminary ruling (VAT – Sale of building land?)
CJEU judges in Case C-8/17, Biosafe - Indústria de Reciclagens (VAT – Deduction of input tax)
CJEU judges in Case C-532/16, SEB bankas (VAT – Adjustment of deductions – Supply incorrectly subjected to VAT)
The opinion of the AG in Case C-154/17, E LATS (VAT – Notion of ‘second-hand goods’ – Notion of ‘precious metals or precious stones’)
The OECD’s Transfer Pricing Country Profile of Portugal seems also to be available
The OECD releases 13 additional country profiles focusing on key aspects of domestic transfer pricing legislation
The OECD released the second edition of its Common Reporting Standard Implementation Handbook
The Finanzgericht München lodged a request for a preliminary ruling regarding the freedom of movement of capital
Non-confidential version of the European Commission's decision to open an in-depth investigation into the transfer prices agreed upon in Dutch Inter IKEA tax rulings
The OECD releases additional guidance on the attribution of profits to permanent establishments (BEPS Action 7)
CJEU judges in joined Cases C-327/16 (Jacob) and C-421/16 (Lassus) (Interpretation of Article 8 of the Merger Directive – Deferred taxation)
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) will enter into force on July 1, 2018
The opinion of the AG in Case C-648/16, Fontana (VAT – The application of VAT to the overall turnover established by extrapolation)