News archive November 2015

List of articles in category News archive November 2015
Title
UK – Diverted Profits Tax Guidance published
International Tax Plaza’s Quick News from November 30, 2015
Swiss – Argentine DTA entered into force on November 27, 2015
The OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters to enter into force on December 1, 2015 with respect to Germany, Mauritius and San Marino
A selection from Dutch Jurisprudence published between November 23 and November 27, 2015
TAXE publishes also Facebook and Amazon’s written replies
The reasons the Dutch Government gives for appealing against the decision of the European Commission in the Starbucks Case
UNOFFICIAL ENGLISH TRANSLATION of the Summary of the Decision of the European Commission with respect to the Starbucks ruling as published by the Dutch MoF
The Netherlands is going to appeal against the EC's decision in the Starbucks case
European Parliament publishes: European Parliament resolution of 25 November 2015 on tax rulings and other measures similar in nature or effect

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INTERESTING ARTICLES

The Netherlands and Switzerland concluded a Protocol to amend their existing DTA
Dominica removed from the EU-list of non-cooperative jurisdictions in taxation matters
The opinion of the AG in Case C-75/18, Vodafone Magyarország (Competition — State aid — Freedom of establishment)
The OECD publishes the OECD Secretary-General’s Report to the G20 Finance Ministers and Central Bank Governors
The opinion of the AG in Case C-189/18, Glencore Agriculture Hungary (VAT — Articles 167 and 168 of Directive 2006/112/EC — Right of deduction — Tax evasion or fraud — Burden of proof)
The OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters entered into force on June 1, 2019 with respect to El Salvador
The MLI entered into force with respect to Finland and Guernsey
Digitalisation of the economy – Inclusive Framework on BEPS adopts a programme of work to develop a consensus solution to the tax challenges arising from the digitalisation of the economy
Albania signs the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI)
The opinion of the AG in Case C-270/18, UPM France (Taxation of energy products and electricity — Directive 2003/96/EC — Exemption of small producers of electricity, subject to taxation of the electricity produced)
The opinion of the AG in Case C-329/18, Altic (VAT – Interpretation of Article 168(a) of Directive 2006/112/EC – Supply by co-contractors involved in tax fraud – Duty of care of the taxable person)
Aruba, Barbados and Bermuda removed from the EU-list of non-cooperative jurisdictions in taxation matters
CJEU judges in Case C-235/18, Vega International Car Transport and Logistic (VAT – Article 135(1)(b) of Directive 2006/112/EC – Exemptions for other activities — Granting and negotiation of credit — Fuel cards)
CJEU judges in Case C-712/17, EN.SA. (VAT – Transactions found to be non-existent)