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 UK Government released proposed changes to its provisional list of reservations and notifications under the MLI
The Danish Vestre Landsret filed a request for a preliminary ruling (VAT – Sale of building land?)
CJEU judges in Case C-8/17, Biosafe - Indústria de Reciclagens (VAT – Deduction of input tax)
CJEU judges in Case C-532/16, SEB bankas (VAT – Adjustment of deductions – Supply incorrectly subjected to VAT)
The opinion of the AG in Case C-154/17, E LATS (VAT – Notion of ‘second-hand goods’ – Notion of ‘precious metals or precious stones’)
The OECD’s Transfer Pricing Country Profile of Portugal seems also to be available
The OECD releases 13 additional country profiles focusing on key aspects of domestic transfer pricing legislation
The OECD released the second edition of its Common Reporting Standard Implementation Handbook
The Finanzgericht München lodged a request for a preliminary ruling regarding the freedom of movement of capital
Non-confidential version of the European Commission's decision to open an in-depth investigation into the transfer prices agreed upon in Dutch Inter IKEA tax rulings
The OECD releases additional guidance on the attribution of profits to permanent establishments (BEPS Action 7)
CJEU judges in joined Cases C-327/16 (Jacob) and C-421/16 (Lassus) (Interpretation of Article 8 of the Merger Directive – Deferred taxation)
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) will enter into force on July 1, 2018
The opinion of the AG in Case C-648/16, Fontana (VAT – The application of VAT to the overall turnover established by extrapolation)