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On February 19, 2018 the OECD announced that Serbia joined the Inclusive Framework on BEPS. Therewith the total number of jurisdictions that have joined the Inclusive Framework on BEPS comes to 112.
Read more: Serbia has joined the Inclusive Framework on BEPS
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Based on the overview of DTAs and Protocols as available on the website of the South African Revenue Service (SARS) the Protocol Amending the Convention Between the Government of the Republic of South Africa and the Government of the Federative Republic of Brazil for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Pretoria on November 8, 2003 entered into force on February 10, 2018.
Read more: Protocol amending the South African – Brazilian DTA entered into force
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As reported earlier, on January 15, 2018 the European Commission announced that it had decided to open an in-depth investigation into a Polish tax incentive for shipyards. The measure that is under scrutiny gives shipyards operating in Poland an option to pay a 1% flat-rate tax on sales from the building and conversion of ships, instead of paying the generally applicable corporate or personal income tax.
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On November 28, 2017 the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) lodged a request for a preliminary ruling regarding the interpretation of of Article 90 of the VAT Directive.
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On November 20, 2017 the Högsta förvaltningsdomstolen (Supreme Administrative Court of Sweden) lodged a request for a preliminary ruling regarding the interpretation of the term ‘admission to events’ of Article 53 of the VAT Directive.
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