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Updated: February 16, 2016
On February 8, 2016 the European Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE 2) issued a press release stating that on February 17, 2016 Commissioner Moscovici will be present during a joint meeting of TAXE 2 and the European Parliament’s Economic and Monetary Affairs Committee (ECON). During the meeting the Committees and the Commissioner will a.o. exchange views with respect to the Anti-Tax Avoidance Package that was recently published by the European Commission. The debate will also provide opportunity to follow up on TAXE 1 committee's own initiative report and ECON committee's legislative own initiative report on corporate taxation matters.
Read more: EP’s TAXE 2 and ECON Committees going to exchange views with Commissioner Moscovici
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On February 8, 2016 the OECD published a press release announcing that on that same date Kenya signed the amended Multilateral Convention on Mutual Administrative Assistance in Tax Matters. By doing so, Kenya became the 94th jurisdiction to sign the Convention.
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On February 5, 2016 the Swiss Federal Department of Finance issued a press release announcing that on February 4, 2016 Switzerland and Canada signed a Joint Declaration on the introduction of Automatic Exchange of Information of Financial Account Information in Tax Matters.
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This is our third article in a series of articles we are publishing regarding the proposal for a Council Directive laying down rules against tax avoidance practices as published by the European Commission on January 28, 2016. This article will focus on the switch-over clause as laid down in Article 6 of the proposed Directive.
Background
On January 28, 2016 the European Commission published its so-called Anti Tax Avoidance Package. One of the items of this Anti Tax Avoidance Package is the proposal for a Council Directive laying down rules against tax avoidance practices that according to the European Commission directly affect the functioning of the internal market.
The proposed Directive sets out six key anti tax avoidance measures, which all Member States should apply. These are:
· Interest limitation rule
· Exit taxation
· Switch-over clause
· General anti-abuse rule
· Controlled foreign company legislation
· Hybrid mismatches
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On February 4, 2016 on the website of the Court of Justice of the European Union the Opinion of Advocate General Sharpston in Case C-465/14 Raad van bestuur van de Sociale verzekeringsbank versus F.Wieland and H. Rothwangl was published (ECLI:EU:C:2016:77).
Must Article 3 and Article 94(1) and (2) of Regulation No 1408/71 be interpreted as meaning that a former seafarer who belonged to the crew of a vessel with a home port in a Member State, who had no place of residence on shore and who was not a national of a Member State, cannot be denied (in part) an old-age pension, after the State of which that seafarer is a national acceded to the European Union or after Regulation No 1408/71 entered into force for that State, solely on the ground that that former seafarer was not a national of the (first-mentioned) Member State during the period of the (claimed) insurance cover?
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