INTERNATIONAL TAX PLAZA - News archive December 2014

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

Het Gerechtshof ’s-Hertogenbosch voorziet in een door de wetgever niet voorzien rechtstekort
CJEU: "National Spanish legislation requiring Spanish tax residents to declare their overseas assets or rights is in breach with the free movement of capital"
Conclusion of the AG in Case C-269/20, Finanzamt T (Prestations internes d’un groupement TVA) (VAT groups – Designation of a member of a VAT group as the taxable person)
Conclusion of the AG in Case C-607/20, GE Aircraft Engine Services (VAT – Concept of ‘private use or that of his staff or, more generally, for purposes other than those of his business’)
Mededeling ontwikkelingslanden op grond van artikel 6 Besluit voorkoming dubbele belasting 2001 voor het jaar 2021
Conclusion of the Dutch Advocate General on how to determine the amount sacrificed to be taken into account for the Dutch liquidation loss scheme in case of a change in law
The European Commission launches call for feedback on plans to bring the EU’s VAT rules into the digital age
CJEU: Fees charged for infringement of regulations on parking on private property constitute taxable transactions for VAT purposes
Opinion of the Advcocate General to the CJEU delivered in Case C‑572/20, ACC Silicones (Free movement of capital – Distribution of dividends from ‘free-float’ shares – Reimbursement to a non-resident company of tax on capital income levied)
The OECD released the 2022 version of its Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
The Dutch Supreme Court rules on the application of the principal purpose test as included in the Dutch Wet op belastingen van rechtsverkeer
HR: “Belanghebbende moest crisisheffing heffen over aandelen die door een andere concern-maatschappij aan haar werknemers zijn toegekend als managementbeloning”
Swiss Federal Council decides to implement the minimum tax rate for certain companies (Pillar Two) by means of a constitutional amendment
CJEU – Conclusion of AG delivered in Case C-141/20, Norddeutsche Gesellschaft für Diakonie (VAT groups – Designation of a member of a VAT group as the taxable person – Economic activities carried out independently)

News archive December 2014

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