News archive July 2017

List of articles in category News archive July 2017
Title
The OECD releases a report on Neutralising the Effects of Branch Mismatch Arrangements (BEPS Action 2)
The opinion of the AG in Case C-355/16, Picart (Freedom of establishment - free movement of persons)
CJEU judges in Case C-386/16, Toridas (VAT – Article 138(1) of Directive 2006/112/EC – Classification of a transaction as an intra-Community supply)
The Cypriot Commissioner of Taxation has issued a Circular for the tax treatment of intra-group financing arrangements
Ireland announces the launch of the procurement process in relation to Apple state aid recovery
Switzerland and Singapore sign an Agreement on the Automatic Exchange of Financial Account Information to Improve International Tax Compliance
The OECD released an update of its Guidance on the Implementation of Country-by-Country Reporting
Liechtenstein Government adopts a report and a motion for amendment of the AEoI law
Switzerland again retained a lower amount of taxes on behalf of the EU
FATCA - Dutch MoF releases a letter from the EU Presidency to the US Treasury regarding difficulties FIs have to obtain TINs of account holders

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INTERESTING ARTICLES

CJEU judges in Case C-580/16, Firma Hans Bühler (VAT – ABC transaction – Taxpayer includes its TIN from a 3rd Member State on the invoice)
The UK Government released proposed changes to its provisional list of reservations and notifications under the MLI
The Danish Vestre Landsret filed a request for a preliminary ruling (VAT – Sale of building land?)
CJEU judges in Case C-8/17, Biosafe - Indústria de Reciclagens (VAT – Deduction of input tax)
CJEU judges in Case C-532/16, SEB bankas (VAT – Adjustment of deductions – Supply incorrectly subjected to VAT)
The opinion of the AG in Case C-154/17, E LATS (VAT – Notion of ‘second-hand goods’ – Notion of ‘precious metals or precious stones’)
The OECD’s Transfer Pricing Country Profile of Portugal seems also to be available
The OECD releases 13 additional country profiles focusing on key aspects of domestic transfer pricing legislation
The OECD released the second edition of its Common Reporting Standard Implementation Handbook
The Finanzgericht München lodged a request for a preliminary ruling regarding the freedom of movement of capital
Non-confidential version of the European Commission's decision to open an in-depth investigation into the transfer prices agreed upon in Dutch Inter IKEA tax rulings
The OECD releases additional guidance on the attribution of profits to permanent establishments (BEPS Action 7)
CJEU judges in joined Cases C-327/16 (Jacob) and C-421/16 (Lassus) (Interpretation of Article 8 of the Merger Directive – Deferred taxation)
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) will enter into force on July 1, 2018