INTERNATIONAL TAX PLAZA - News archive 2015

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INTERESTING ARTICLES

Opinion of the Dutch Advocate General on the question which jurisdiction has the right to levy taxes over Bridging Payments paid to a former professional football player that is no longer a resident of the Netherlands
Oostenrijk – Flinke toename van het aantal nep-/schijnondernemingen
De onafhankelijke wetenschappelijke adviesraad van het Duitse ministerie van Financiën adviseert dat de invoering van een windfall tax fataal kan zijn voor de innovatieve kracht van een economie
Windfall tax - The independent scientific Advisory Board to the German Ministry of Finance presented its opinion: “The introduction of a windfall tax can be fatal for the innovative power of an economy”
The Australian Government published a consultation paper titled: “Government election commitments: Multinational tax integrity and enhanced tax transparency”
The CJEU rules on where the place of supply of (insurance) claims settlement services provided to an insurance company by partner companies resident in another jurisdiction is located
CJEU: “Luxembourg is allowed to charge VAT over revenue realized by the transport services carried out on the stretch of the Moselle over which Germany and Luxembourg exercise their joint sovereignty”
The Australian Government published draft legislation to stop the taxation of income of non‑resident Indian firms providing technical services remotely to Australian customers for consultation
Inkomstenbelasting. Besluit rechtsherstel box 3, voorkoming dubbele belasting
De Leidraad Invordering 2008 wordt tijdelijk aangepast om de totstandkoming van minnelijke saneringsakkoorden van ondernemers te bevorderen
Opinion of the European Economic and Social Committee on the Proposal for an EU Pillar 2 Directive is published in the Official Journal of the European Union
The opinion of the EESC on the proposal for the unshell directive is published in the Official Journal of the European Union
The Dutch Advocate General gives his opinion on the question if and when an incorrect fiscal unity decree issued by a tax inspector can be revised or withdrawn
The UK Government released draft legislation introducing new transfer pricing documentation requirements for ‘UK businesses’

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