INTERNATIONAL TAX PLAZA - News archive February 2017

News archive February 2017

List of articles in category News archive February 2017
Title
Members of the European Parliament: “Citizens should get access to data on firm owners to fight money laundering”
New Zealand - Bill enabling legislation for New Zealand’s participation in the AEOI received Royal assent
Carousel Fraud with an airplane
The European Parliament publishes the responses received from the UK on its request for information regarding tax related offences
Uruguayan – Singaporean DTA to enter into force
The Protocol amending the existing Indian – Singaporean DTA entered into force
Singapore – CAAs for CRS with Australia, Korea, Italy, Canada and Latvia entered into force
Text of the Protocol amending the Dutch – Uzbek DTA has been published
Singapore and Lithuania conclude a Competent Authority Agreement on the Automatic Exchange of Financial Account Information
European Parliament publishes the responses received from Italy and Slovenia on its request for information regarding tax related offences

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INTERESTING ARTICLES

Het Gerechtshof ’s-Hertogenbosch voorziet in een door de wetgever niet voorzien rechtstekort
CJEU: "National Spanish legislation requiring Spanish tax residents to declare their overseas assets or rights is in breach with the free movement of capital"
Conclusion of the AG in Case C-269/20, Finanzamt T (Prestations internes d’un groupement TVA) (VAT groups – Designation of a member of a VAT group as the taxable person)
Conclusion of the AG in Case C-607/20, GE Aircraft Engine Services (VAT – Concept of ‘private use or that of his staff or, more generally, for purposes other than those of his business’)
Mededeling ontwikkelingslanden op grond van artikel 6 Besluit voorkoming dubbele belasting 2001 voor het jaar 2021
Conclusion of the Dutch Advocate General on how to determine the amount sacrificed to be taken into account for the Dutch liquidation loss scheme in case of a change in law
The European Commission launches call for feedback on plans to bring the EU’s VAT rules into the digital age
CJEU: Fees charged for infringement of regulations on parking on private property constitute taxable transactions for VAT purposes
Opinion of the Advcocate General to the CJEU delivered in Case C‑572/20, ACC Silicones (Free movement of capital – Distribution of dividends from ‘free-float’ shares – Reimbursement to a non-resident company of tax on capital income levied)
The OECD released the 2022 version of its Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
The Dutch Supreme Court rules on the application of the principal purpose test as included in the Dutch Wet op belastingen van rechtsverkeer
HR: “Belanghebbende moest crisisheffing heffen over aandelen die door een andere concern-maatschappij aan haar werknemers zijn toegekend als managementbeloning”
Swiss Federal Council decides to implement the minimum tax rate for certain companies (Pillar Two) by means of a constitutional amendment
CJEU – Conclusion of AG delivered in Case C-141/20, Norddeutsche Gesellschaft für Diakonie (VAT groups – Designation of a member of a VAT group as the taxable person – Economic activities carried out independently)

News archive February 2017

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