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(September 28, 2015)
On September 28, 2015 on the website of the Dutch Staatscourant a Decree from the Dutch State Secretary for Finance was published. Via the Decree the State Secretary informs the public with respect to the Memorandum of Understanding regarding the Automatic Exchange of Information on Tax Matters that the Competent Authorities of Australia and the Netherlands concluded in August 2015 (Hereafter: the MoU). The Mou replaces the Memorandum of Understanding with respect to the Automatic Exchange of Information on Tax Matters and the intensifying of the Spontaneous Exchange of Information on Tax Matters that the Competent Authorities of Australia and the Netherlands concluded on June 4, 2002.
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(September 27. 2015)
On September 25, 2015 the Irish Revenue issued Revenue eBrief No. 96/15. Via the eBrief the Irish Revenue informs the public that Revenue Tax Manual Part 6.9.2 (Purchase of own shares by quoted company) has been updated including clarification that a share scheme arrangement put in place by a quoted company, under which the company decides to make a return of value to shareholders which gives a choice to a shareholder to take a payment out of the profits of the company by way of dividend or by way of share redemption does not satisfy the condition inserted by section 34 Finance Act 2010 for the purposes of the application of section 175 to the share redemption payment.
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In today’s edition: Ireland – Revenue eBrief No. 96/15 - Clarification regarding the operation of Section 175 TCA 1997 (Revenue Tax Manual Part 06-09-02 (Purchase of own shares by quoted company)); Poland – Korekta przychodów i kosztów podatkowych w podatkach dochodowych; The Netherlands – Regeling voor Nederland en Curaçao tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en een woonplaatsfictie ter zake van erf- en schenkbelasting (Belastingregeling Nederland Curaçao) (GEWIJZIGD VOORSTEL VAN RIJKSWET); The Netherlands – Wijziging van enkele belastingwetten en enige andere wetten (Fiscale verzamelwet 2015) ((BRIEF VAN DE STAATSSECRETARIS VAN FINANCIËN)
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(September 25, 2015)
That the OECD will release its final recommendations for a co-ordinated international approach to combat tax avoidance by multinational enterprises under the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project on Monday October 5, 2015 is no news anymore. However, on September 25, 2015 the OECD announced that it will hold two webcasts on October 5, 2015.
Read more: OECD announces two BEPS webcasts for October 5, 2015
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(September 25, 2015)
It’s Friday afternoon and many of us are slowly finishing the current week and preparing for the next week. So it’s a good moment to have a look what is on the calendar for the next week.
One of the items on the Calendar for the week from September 28 through October 4, 2015 we would like to highlight, is the opinion which is expected to be delivered on October 1, 2015 in Case C-342/14, X-Steuerberatungsgesellschaft (Freedom to provide services). Although not regarding a tax technical question, the case might still be of interest to tax specialists.
Read more: What’s on the Calendar for the week from September 28 through October 4, 2015
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