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On December 3, 2015 the OECD issued a press release in which it announced that on that same dayAndorra signed the Multilateral Competent Authority Agreement (MCAA), bringing the total number of signatories to 75.
Read more: Andorra has signed the Multilateral Competent Authority Agreement
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Yesterday rumours were already going around that the European Commission would start a formal investigation into Luxembourg’s tax treatment of McDonald’s. But today (December 3, 2015) it then became official. On December 3, 2015 the European Commission issued a press release announcing that the Commission has opened a formal probe into Luxembourg's tax treatment of McDonald's. According to the press release the Commission’s preliminary view is that a tax ruling granted by Luxembourg may have granted McDonald's an advantageous tax treatment in breach of EU State aid rules.
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On December 2, 2105 the European Parliament issued a press release titled ‘Decision on Special Committee on Tax Rulings II, "The Sequel", approved’. In the press release the European Parliament announces that the work of the Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE) will be continued under a new mandate for six months, starting on December 2, 2015. Earlier today we already reported that on December 2, 2015 the Conference of Presidents of political group leaders decided unanimously to create a Special Committee as a successor to TAXE. Later on December 2, 2015 this decision for creating such a new Special Committee was put to a Plenary vote in the European Parliament, where according to the press release it was endorsed by Parliament as a whole, by 561 votes to 69 with 5 abstentions.
Read more: European Parliament approves Special Committee on Tax Rulings II
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In today’s edition: Malta – MALTA WILL STAND ITS GROUND ON COMPETITIVENESS; The UK – Get a certificate of residence (Business tax – guidance); The UK – Draft legislation: Corporation Tax payments (Business tax – policy paper); The UK – Corporation Tax: payments for very large companies (Business tax – policy paper); Ireland – Revenue eBrief No. 114/15 - Changes to the Employment and Investment Incentive (EII) – FAQ; Belgium – Btw - vrijstellingsregeling: Verhoging van de drempel tot 25.000 euro vanaf 1 januari 2016; The Netherlands – Wet van 25 november 2015 tot wijziging van enkele belastingwetten en enige andere wetten (Fiscale verzamelwet 2015);
Read more: International Tax Plaza’s Quick News from December 2, 2015
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On December 2, 2015 the European Parliament issued a press release stating that on that same date the Conference of Presidents of political group leaders decided unanimously to create a special committee as a successor to the Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE), which saw its final report adopted on November 25, 2015. The draft mandate for the new Special Committee, that will be put to a Plenary vote in the evening of December 2, 2015, says that it will run for six months, starting on 2 December, with 45 members, building on the work done by its predecessor.
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