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On May 4, 2017 the OECD announced that on that same date another important step was taken to implement Country-by-Country Reporting in accordance with the BEPS Action 13 minimum standard, through activations of automatic exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of CbC Reports ("the CbC MCAA").
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On May 4, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-33/16, A Oy (intervening parties: Veronsaajien oikeudenvalvontayksikkö) (ECLI:EU:C:2017:339).
This request for a preliminary ruling concerns the interpretation of Article 148(d) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.
The reference has been made in proceedings brought by A Oy concerning a tax decision adopted by the Keskusverolautakunta (Finnish Central Tax Board) by which it held that the loading and unloading cargo onto and off a vessel, when supplied by a subcontractor which invoices them to the contracting undertaking rather than to the ship owner directly, do not qualify for the exemption from value added tax (VAT) provided for in Article 148(d) of Directive 2006/112.
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On May 4, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-699/15, Commissioners for Her Majesty’s Revenue & Customs versus Brockenhurst College (ECLI:EU:C:2017:344).
This request for a preliminary ruling concerns the interpretation of Article 132(1)(i) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.
The request has been made in proceedings between the Commissioners for Her Majesty’s Revenue and Customs (‘the Commissioners’) and Brockenhurst College (‘the College’) concerning the exemption from value added tax (VAT) of the restaurant and entertainment services supplied by the College.
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On April 28, 2017 the Competent Authorities of Singapore and the Kingdom of Spain concluded an Agreement on the Automatic Exchange of Financial Account Information to Improve International Tax Compliance (Hereafter: The Agreement).
Under the Agreement Singapore and Spain will commence the Automatic Exchange of Information under the CRS by September 2018. The first year for which information will be exchanged under the Agreement is 2017.
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The European Parliament’s Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (PANA) has announced that on May 4, 2017 it will hold a hearing with Pierre Moscovici, European Commissioner for Economic and Financial Affairs, Taxation and Customs.
Read more: The European Parliament’s PANA Committee is to hold a hearing with Commissioner Moscovici
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