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

The Netherlands and Switzerland concluded a Protocol to amend their existing DTA
Dominica removed from the EU-list of non-cooperative jurisdictions in taxation matters
The opinion of the AG in Case C-75/18, Vodafone Magyarország (Competition — State aid — Freedom of establishment)
The OECD publishes the OECD Secretary-General’s Report to the G20 Finance Ministers and Central Bank Governors
The opinion of the AG in Case C-189/18, Glencore Agriculture Hungary (VAT — Articles 167 and 168 of Directive 2006/112/EC — Right of deduction — Tax evasion or fraud — Burden of proof)
The OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters entered into force on June 1, 2019 with respect to El Salvador
The MLI entered into force with respect to Finland and Guernsey
Digitalisation of the economy – Inclusive Framework on BEPS adopts a programme of work to develop a consensus solution to the tax challenges arising from the digitalisation of the economy
Albania 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-270/18, UPM France (Taxation of energy products and electricity — Directive 2003/96/EC — Exemption of small producers of electricity, subject to taxation of the electricity produced)
The opinion of the AG in Case C-329/18, Altic (VAT – Interpretation of Article 168(a) of Directive 2006/112/EC – Supply by co-contractors involved in tax fraud – Duty of care of the taxable person)
Aruba, Barbados and Bermuda removed from the EU-list of non-cooperative jurisdictions in taxation matters
CJEU judges in Case C-235/18, Vega International Car Transport and Logistic (VAT – Article 135(1)(b) of Directive 2006/112/EC – Exemptions for other activities — Granting and negotiation of credit — Fuel cards)
CJEU judges in Case C-712/17, EN.SA. (VAT – Transactions found to be non-existent)