In today’s edition a.o.: European Parliament – The Video On Demand of the April 16, 2015 meeting of the European Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect is available on the website of the European Parliament; European Court of Justice – Opinion of Advocate General Kokott delivered in Case C-66/14 Finanzamt Linz versus Bundesfinanzgericht, Außenstelle Linz (Freedom of establishment); The Netherlands – Brief over rijkswet Nederland-Curacao; Ireland – Revenue eBrief No. 45/15 - Exchange Traded Funds (ETFs); China – Taxation of Non-residents in Spain - Non-Resident Income Tax - 6. DOUBLE-TAXATION; China – Taxation of Non-residents in Spain - Non-Resident Income Tax - APPENDIX I. COUNTRIES WITH DOUBLE-TAXATION AGREEMENTS WITH SPAIN; China - Taxation of Non-residents in Spain - Non-Resident Income Tax - APPENDIX II. APPLICABLE TAX RATES IN DOUBLE-TAXATION AGREEMENTS; China – Taxation of Non-residents in Spain - Non-Resident Income Tax - APPENDIX III. TAX HAVENS
From the European Parliament:
From the European Court of Justice:
Opinion of Advocate General Kokott delivered in Case C-66/14 Finanzamt Linz versus Bundesfinanzgericht, Außenstelle Linz (Freedom of establishment)
From the Dutch Ministry of Finance:
Brief over rijkswet Nederland-Curacao
From the Irish Revenue:
Revenue eBrief No. 45/15 – Exchange Traded Funds (ETFs)
From the Ministry of Commerce People’s Republic of China:
· Taxation of Non-residents in Spain - Non-Resident Income Tax - 6. DOUBLE-TAXATION (DTA Agreements)
· Taxation of Non-residents in Spain - Non-Resident Income Tax - APPENDIX I. COUNTRIES WITH DOUBLE-TAXATION AGREEMENTS WITH SPAIN (DTA Agreements)
· Taxation of Non-residents in Spain - Non-Resident Income Tax - APPENDIX II. APPLICABLE TAX RATES IN DOUBLE-TAXATION AGREEMENTS (DTA Agreements)
· Taxation of Non-residents in Spain - Non-Resident Income Tax - APPENDIX III. TAX HAVENS HAVENS (DTA Agreements)
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