INTERNATIONAL TAX PLAZA - News archive November 2015

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 Swiss Federal Council initiated a consultation on automatic exchange of financial account information with twelve more partner states
EU – December infringements package: Key decisions (Spain, Belgium, Luxembourg, Sweden, Germany and Cyprus)
The Singaporean-Brazilian Agreement for the Avoidance of Double Taxation has entered into force
EU – Some highlights of the new Directive regarding the Public country-by-country reporting of income tax information that was published today in the Official Journal of the European Union
CJEU judgment in Case C-437/19, État luxembourgeois (Informations sur un groupe de contribuables) (Administrative cooperation in the field of taxation – ‘Foreseeable relevance’ of the requested information)
OECD - The Global Forum releases four new peer review reports on the exchange of information on request for Côte d’Ivoire, Kenya, Moldova and Tanzania
CJEU: “Tax authorities cannot refuse the right to deduct input VAT only by reason that to their opinion the price paid is excessive/disproportionatal”
The European Commission concludes that the proposed Swedish risk tax on credit institutions does not constitute State aid
Report of the Dutch Conduit Companies Committee titled: “The road to acceptable conduit activities” published
The Court of Appeal of the Hague judges on whether, and if so, how the so-called SPF-criterion for attributing assets to a PE is to be applied in case a fiscal unity exists for DCIT-purposes
Shell’s intention to move its tax residency to the UK – What has happened since then?
CJEU judgment in Case C-358/20, Promexor Trade, published (VAT – Revocation of the VAT identification of a taxable person – Refusal of the right of deduction)
The OECD’s Global Forum on Transparency and Exchange of Information for Tax Purposes launches a Women leaders in tax transparency programme
Shell’s intention to move its tax residency to the UK seems to lead to the Dutch Government franticly trying to abolish the Dutch dividend withholding tax ASAP