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

Page 1 of 11

INTERESTING ARTICLES

Andorra has signed the MCAA on the Exchange of Country-by-Country Reports
CJEU judges in Case C-153/17, Volkswagen Financial Services (VAT – Right to deduct input VAT on general overhead costs – Interpretation of Case C-93/98, Midland Bank)
CJEU judges in Case C-249/17, Ryanair (VAT – Input VAT in case of a potential takeover)
Peer review reports on the standard of transparency and exchange of information on request of Austria, Aruba, Bahrain, Brazil, Saint Kitts and Nevis, Singapore and the UK published
The Belgian Government is adopting a new package of measures to fight against tax fraud and improve tax collection
Dominican Republic has joined the Inclusive Framework on BEPS
The Australian Government opened a public consultation on the digital economy and Australia’s corporate tax system
The Australian Taxation Office released diverted profits tax guidance
CJEU judges in Case C-416/17, Commission v France (Précompte mobilier) (Freedom of establishment – Deduction of taxable profits – Different treatment of dividends from subsidiaries having their management and registered office in a third country)
The Protocol amending the Swiss - Latvian DTA entered into force
ECOFIN removes Palau from its list of non-cooperative jurisdictions for tax purposes and removes Liechtenstein and Peru from its ‘grey list’
VAT – ECOFIN adopts measures to boost administrative cooperation
VAT – ECOFIN agrees on short-term fixes, pending overhaul
ECOFIN agrees to allow reduced VAT rates for electronic publications