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(February 6, 2015)
Are you curious how our Newsletters looke like? Below you will find International Tax Plaza’s Newsletter of February 10, 2015 (Part II) as an example.
Read more: Curious to find out how our Newsletters look like?
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In today’s edition: A replay of the BEPS Webcast of February 12, 2015 and the accompanying presentation are available via the OECD website; Hong Kong: Stamp Duty (Amendment) Ordinance 2015 gazetted February 13, 2015; Hong Kong Stamping Circular No. 02/2015 - Stamp duty waiver for the transfer of shares or units of exchange traded funds; From Tax Notes: Rollover Reliefs and the Replacement of Business Assets – Part One – Capital Assets (An article); European Commission - The excise duty rates applicable in the European Union as at 1st January 2015; From the Austrian BMF: Größter Mineralölsteuerbetrug in Österreich aufgedeckt: 140 Millionen € hinterzogen: From the UK: HM Revenue & Customs: Business tax – guidance “Transitional guidance on the introduction of Land and Building Transaction Tax”; IRS Makes it Easier for Small Businesses to Apply Repair Regulations to 2014 and Future Years
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(February 12, 2015)
As mentioned in our article of February 10, 2015 regarding the release by the OECD of the public comments it received on the Discussion Drafts it published regarding BEPS Action 10 (Profit Splits), BEPS Action 10 (Cross-border commodity transactions) & BEPS Action 8-10 (Risk, recharacterisation), the OECD is organizing a public consultation on transfer pricing matters on March 19-20, 2015 at the OECD Conference Centre in Paris. Persons wishing to attend this meeting however have to register in advance on line.
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In today’s edition: Ireland - Minister of State Harris speaks to Christian Aid conference on strengthening links between economy & society; European Commission - Taxation: a few seats left for the 23-24 February conference on "Corporate debt bias: Economic insights and Policy Options”; Dealing with HMRC – guidance - Liechtenstein Disclosure Facility; Business tax – guidance - Pension flexibility: new options from 6 April 2015; Dealing with HMRC – guidance - Promoters of tax avoidance schemes: guidance; Business tax – guidance - Employment intermediaries: reporting requirements; Business tax – form - Employment intermediaries: report template; Switzerland - Working visit of Federal Councillor Eveline Widmer-Schlumpf to Luxembourg
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(February 12, 2015)
On February 12, 2015 the European Court of Justice (CJEU) ruled in Cases C-349/13; Minister Finansów versus Oil Trading Poland sp. z o.o. (ECLI:EU:C:2015:84).
Must Article 3(3) of Directive 92/12 — now corresponding to the first subparagraph, point (a), and the second subparagraph of Article 1(3) of Directive 2008/118 — be interpreted as not precluding a Member State from imposing excise duty on lubricating oils falling within CN codes 2710 19 71 to 2710 19 99 used for purposes other than as motor fuels or heating fuels, in accordance with the rules of the harmonised excise duty arrangements, levied on the consumption of energy products?
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