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

Strike 1 - CJEU annuls the European Commission’s decision that the Belgian system relating to the excess profit of multinational companies constituted an aid scheme
CJEU judges in Case C-562/17, Nestrade (VAT – VAT refund sought by an undertaking not established in the EU)
CJEU judges in Case C-531/17, Vetsch Int. Transporte (VAT – Intra-community transfer – Acquirer committing tax evasion with a subsequent taxable transaction)
Guernsey deposits its instrument of ratification for the MLI
Mauritania signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters
Armenia joined the Inclusive Framework on BEPS
Ireland deposits its instrument of ratification for the MLI
CJEU judges in Case C-165/17 Morgan Stanley & Co International (VAT – Deduction of input tax – Goods and services used for both taxable transactions and exempt transactions (mixed-use goods and services))
Panama has signed the MCAA on the Exchange of Country-by-Country Reports
Papua New Guinea 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-133/18, Sea Chefs Cruise Services (VAT – Interpretation of Article 20(2) of Council Directive 2008/9/EC of 12 February 2008)
CJEU judges in Case C-410/17, A (VAT – Do the services carried out constitute one single transaction or do they comprise two transactions?)
The opinion of the AG in Case C-607/17, Memira Holding (Freedom of establishment – Deduction of losses of a foreign subsidiary in the State of the parent company in the context of a merger)
The opinion of the AG in Case C-608/17, Holmen (Freedom of establishment – Deduction of losses in a subsidiary in another Member State)