INTERNATIONAL TAX PLAZA - News archive September 2014

News archive September 2014

List of articles in category News archive September 2014
Title
State aid: European Commission publishes non-confidential versions of decisions to open investigations into transfer pricing arrangements on corporate taxation of Apple (Ireland) and Fiat Finance and Trade (Luxembourg)
FATCA agreement between Brazil and the U.S. signed
Ireland – Statement in relation to EU State Aid investigations published on the website of the Irish Department of Finance
UK – HMRC releases Revenue and Customs Brief 32 (2014): VAT - policy on holding companies
Liechtenstein and the Czech Republic have signed a DTA
Canada and New Zealand have signed a Second Protocol to their existing DTA
The U.S. Department of the Treasury and the Internal Revenue Service issue a Notice announcing their intention to issue regulations to Reduce Tax Benefits of Corporate Inversions
OECD releases Report on the Impact of Base Erosion and Profit Shifting in Low Income Countries (Part 2) and a Roadmap for developing country participation in the new global standard for the automatic exchange of information between jurisdictions
Singaporean government opens a consultation on proposed regulations to help financial institutions comply with U.S. FATCA
BEPS - G20 endorses the finalised global Common Reporting Standard for automatic exchange of tax information on a reciprocal basis

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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 September 2014

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