News archive June 2016

List of articles in category News archive June 2016
Title
Cyprus and India successfully complete their negotiations on an amending agreement regarding their DTA
Liechtenstein and Iceland have signed a DTA
Japan and Latvia agree in principle on a tax convention
U.S. – Final Regulations regarding Country-by-Country Reporting published
CJEU judges in Case C-123/15 Feilen (Free movement of capital – Inheritance tax)
CJEU judges in Case C-176/15 Riskin and Timmermans (Free movement of capital – Taxation of dividends – Bilateral convention for the avoidance of double taxation)
5 more countries signed the MCAA on the Exchange of Country-by-Country Reports
The opinion of the AG delivered in Case C-340/15, Nigl and Others (VAT – Concept of taxable person – interpretation of the provisions on ‘VAT groups’)
The OECD releases guidance on the implementation of country-by-country reporting
The HMRC publishes the text of the DTA as concluded between the UK and the United Arab Emirates

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INTERESTING ARTICLES

Dutch Government sent a legislative proposal tightening the interest limitation rule to Parliament for approval
Irish Ministry of Finance publishes the responses it received on its public consultation on the OECD’s Two-Pillar Solution
OECD – Documents released with respect to the October 13th G20 Finance Ministers and Central Bank Governors Meeting
CJEU judges in the joined Cases C‑45/20 and C‑46/20, Finanzamt N (Communication de l’affectation) (VAT – Germany – Allocation to private assets is assumed or presumed in the absence of (sufficient) evidence of allocation to the assets of the business)
Advocate General: “The Parent-Subsidiary Directive (Directive 90/435/EEC) does not preclude a system of advance payments and tax credits at the time of redistribution of dividends”
The Dutch Government opened a public consultation on a legislative proposal to implement Council Directive (EU) 2021/514 (DAC7)
The OECD released an updated Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy together with a detailed implementation plan
Conclusie van de AG mbt de crisisheffing - Management beloning - Eigen loonverstrekking of loon van derden - Andere concern-maatschappij
Ireland to join the OECD agreement to address the tax challenges arising from the digitalisation of the economy
European Parliament adopts a resolution on reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group)
The Government of the Hong Kong Special Administrative Region responds to the inclusion of Hong Kong in the EU's watchlist on tax co-operation
CJEU - The Advocate General is of the opinion that Finnish tax legislation with respect to open-ended investment funds is in breach with the right of free movement of capital
CJEU upholds the classification of the Spanish tax rules on the amortisation of financial goodwill as State aid incompatible with the internal market
Belastingen van rechtsverkeer - Moeten 2 in 1 akte geregelde afsplitsingen als één geheel worden beschouwd, of moeten beide afsplitsingen afzonderlijk worden getoetst aan de voorwaarden voor de splitsingsvrijstelling?