In today’s edition a.o.: South Africa - Invitation for public comments on proposed reduction of unemployment insurance contributions: Section 6 of Unemployment Insurance Contributions Act, 2002; United Kingdom - HMRC - Business tax – guidance: Employment intermediaries: reporting requirements (Update from March 5, 2015); United States - IRS Releases Tax Time Guide: Get Free Tax Help with Free IRS Online Tools; Ireland - Betting (Amendment) Bill 2013 sent to the President to be signed into law; The Netherlands - Internationaal fiscaal (verdrags)beleid - Lijst van Vragen en Antwoorden

(March 5, 2015)

 

On March 5, 2015 the European Court of Justice (CJEU) ruled in Case C-553/13 Tallinna Ettevõtlusamet versus Statoil Fuel & Retail Eesti AS (ECLI:EU:C:2015:149).

 

(March 5, 2015) 

On March 5, 2015 the Court of Justice of the European Union (CJEU) has ruled in the cases C-479/13 the European Commission versus the French Republic (ECLI:EU:C:2015:141) and in the case C-502/13 The European Commission versus the Grand Duchy of Luxembourg (ECLI:EU:C:2015:143). Cases C-479/13 and C-502/13 were not joined cases, but both cases regard the applying of a reduced rate of value added tax (VAT) to the supply of digital (or electronic) books. In both cases the CJEU ruled that by applying a reduced rate of value added tax to the supply of digital (or electronic) books France and Luxembourg have failed its obligations under Council Directive 2006/112/EC.

(March 5, 2015) 

On March 4, 2015 the Government of Liechtenstein issued a press release announcing that on February 27, 2015 Liechtenstein and the United Arab Emirates concluded their negotiations on a Double Taxation Agreement (DTA) on Income and on Capital.

(March 4, 2015) 

The U.S. Department of the Treasury on its webpage that is dedicated to FATCA has published the FATCA Agreement that was concluded between the United States and Kosovo.

 

The agreements is a so-called Model 1 IGA.

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