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

The Netherlands and Switzerland concluded a Protocol to amend their existing DTA
Dominica removed from the EU-list of non-cooperative jurisdictions in taxation matters
The opinion of the AG in Case C-75/18, Vodafone Magyarország (Competition — State aid — Freedom of establishment)
The OECD publishes the OECD Secretary-General’s Report to the G20 Finance Ministers and Central Bank Governors
The opinion of the AG in Case C-189/18, Glencore Agriculture Hungary (VAT — Articles 167 and 168 of Directive 2006/112/EC — Right of deduction — Tax evasion or fraud — Burden of proof)
The OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters entered into force on June 1, 2019 with respect to El Salvador
The MLI entered into force with respect to Finland and Guernsey
Digitalisation of the economy – Inclusive Framework on BEPS adopts a programme of work to develop a consensus solution to the tax challenges arising from the digitalisation of the economy
Albania signs the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI)
The opinion of the AG in Case C-270/18, UPM France (Taxation of energy products and electricity — Directive 2003/96/EC — Exemption of small producers of electricity, subject to taxation of the electricity produced)
The opinion of the AG in Case C-329/18, Altic (VAT – Interpretation of Article 168(a) of Directive 2006/112/EC – Supply by co-contractors involved in tax fraud – Duty of care of the taxable person)
Aruba, Barbados and Bermuda removed from the EU-list of non-cooperative jurisdictions in taxation matters
CJEU judges in Case C-235/18, Vega International Car Transport and Logistic (VAT – Article 135(1)(b) of Directive 2006/112/EC – Exemptions for other activities — Granting and negotiation of credit — Fuel cards)
CJEU judges in Case C-712/17, EN.SA. (VAT – Transactions found to be non-existent)