INTERNATIONAL TAX PLAZA - International Tax Plaza’s Quick News from February 20, 2016

Details: Published: 20 February 2016

In today’s edition: Australia – GST and business to business cross-border changes – Law Companion Guideline; The Netherlands – Evaluatie innovatiebox 2010-2012; The Netherlands – Kamerbrief betreffende voorstellen Europese Commissie tegen belastingontwijking

From the Australian Taxation Office:

GST and business to business cross-border changes – Law Companion Guideline

From the Dutch Ministry of Finance:

Evaluatie innovatiebox 2010-2012
Kamerbrief betreffende voorstellen Europese Commissie tegen belastingontwijking

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INTERESTING ARTICLES

A high-level overview of some intended policy changes of the new Dutch Government that might impact businesses
The ECOFIN Council reached a political agreement on new rules for withholding tax procedures (FASTER)
The CJEU ruled on the question what the value is that is to be taken into account for VAT-purposes in case of a capital contribution in kind
2 Tax items are on the provisional agenda for the ECOFIN Council meeting of May 14, 2024
The Dutch Government opened a public consultation on proposed changes to the conditions to be met for the exemption of real estate transfer tax to apply in case of a legal demerger
The AG proposes the CJEU to annul the EC’s decision that the special rule for certain financing income as in included in the CFC regime as applicable in the UK between 2013 and 2018 constituted illegal State Aid
Position of the Dutch tax authorities published on the qualification of an English/Welsh Limited Liability Partnership for Dutch tax purposes
De Nederlandse overheid heeft een consultatie geopend met betrekking tot aanpassing van de splitsingsvrijstelling in de overdrachtsbelasting
The Irish Department of Finance opened a public consultation on a Strawman proposal for the introduction of a participation exemption for foreign dividends
Evaluation of the Dutch 30% Allowance and the possibility to tax exempt reimburse extraterritorial costs that are actually incurred by an employee
Position of the Dutch tax authorities on the application of the liquidation loss scheme in case of the dissolution and liquidation of an entity that previously was a sub-subsidiary of the taxpayer
The Liechtenstein government issued a regulation on the minimum taxation of large groups of companies
Position of the Dutch tax authorities on the scope of substitution with respect to the participation exemption in case of a legal demerger
De Nederlandse Hoge Raad wijkt af van het advies van de AG in de volgende artikel 10a Vpb - fraus legis zaak