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On June 7, 2017 the Luxembourg tax authorities issued a press release announcing that the Protocol (signed on September 30, 2016) to amend the Convention between the Government of the Grand Duchy of Luxembourg and the Government of Ukraine for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, which was signed on September 6, 1997, will enter into force on January 1, 2018.
Below we will discuss a selection of provisions included in the Protocol of which we think they might interest our readers.
Read more: Protocol amending the Luxembourg – Ukrainian DTA to enter into force
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On June 13, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-591/15, The Queen, on the application of: The Gibraltar Betting and Gaming Association Limited versus Commissioners for Her Majesty’s Revenue and Customs and Her Majesty’s Treasury (Intervening party: Her Majesty’s Government of Gibraltar) (ECLI:EU:C:2017:449).
Observations have been submitted on behalf of: The Gibraltar Betting and Gaming Association Limited, Her Majesty’s Government of Gibraltar, the United Kingdom Government, the Belgian Government, the Czech Government, Ireland, the Spanish Government, the Portuguese Government, and the European Commission.
This request for a preliminary ruling concerns the interpretation of Article 56 and Article 355(3) TFEU.
The request has been made in proceedings between The Gibraltar Betting and Gaming Association Limited (‘the GBGA’) and the Commissioners for Her Majesty’s Revenue and Customs and Her Majesty’s Treasury concerning the lawfulness of a tax regime imposing gambling duties.
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The following 2 VAT items are on the agenda the following meeting of the Economic and Financial Affairs (ECOFIN) Council, which will take place on June 16, 2017:
· Reduced VAT rate for electronic publications; and
· VAT reverse charge mechanism.
Read more: Two VAT items on the Agenda of the ECOFIN Council of June 16, 2017
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On June 7, 2017 the Canadian Department of Finance in two separate press release announced that:
· Negotiations to update the income tax treaty between Canada and Germany will be held in June 2017; and that
· Negotiations to update the income tax treaty between Canada and the Swiss Confederation will be held in June 2017.
Read more: Canadian Government announces tax treaty negotiations with Germany and Switzerland
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On June 9, 2017 the OECD issued a press release announcing that on on that same day Guatemala deposited its instrument of ratification for the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Guatemala signed the Convention on December 5, 2012.
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