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

Page 1 of 4

INTERESTING ARTICLES

Strike 1 - CJEU annuls the European Commission’s decision that the Belgian system relating to the excess profit of multinational companies constituted an aid scheme
CJEU judges in Case C-562/17, Nestrade (VAT – VAT refund sought by an undertaking not established in the EU)
CJEU judges in Case C-531/17, Vetsch Int. Transporte (VAT – Intra-community transfer – Acquirer committing tax evasion with a subsequent taxable transaction)
Guernsey deposits its instrument of ratification for the MLI
Mauritania signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters
Armenia joined the Inclusive Framework on BEPS
Ireland deposits its instrument of ratification for the MLI
CJEU judges in Case C-165/17 Morgan Stanley & Co International (VAT – Deduction of input tax – Goods and services used for both taxable transactions and exempt transactions (mixed-use goods and services))
Panama has signed the MCAA on the Exchange of Country-by-Country Reports
Papua New Guinea 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-133/18, Sea Chefs Cruise Services (VAT – Interpretation of Article 20(2) of Council Directive 2008/9/EC of 12 February 2008)
CJEU judges in Case C-410/17, A (VAT – Do the services carried out constitute one single transaction or do they comprise two transactions?)
The opinion of the AG in Case C-607/17, Memira Holding (Freedom of establishment – Deduction of losses of a foreign subsidiary in the State of the parent company in the context of a merger)
The opinion of the AG in Case C-608/17, Holmen (Freedom of establishment – Deduction of losses in a subsidiary in another Member State)