News archive March 2018

List of articles in category News archive March 2018
Title
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
The opinion of the AG in Case C-648/16, Fontana (VAT – The application of VAT to the overall turnover established by extrapolation)
The opinion of the AG in Case C-5/17, DPAS Limited (VAT – The interpretation of Article 135(1)(d) of Council Directive 2006/112/EC)
The European Commission presents its proposals for new taxation rules for digital business activities
CJEU judges in Case C-533/16, Volkswagen (VAT – Right of deduction refused due to expiry of limitation period)
The OECD releases an interim report on the Tax Challenges Arising from Digitalisation
Replay available of OECD’s Tax Talks Webcast of March 16, 2018

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INTERESTING ARTICLES

CJEU judges in Case C-685/16, EV (Free movement of capital – Deduction of taxable profits – Different treatment of dividends from subsidiaries having their management and registered office in a third country)
The Austrian Ministry of Finance announces that the EU tax administrations strengthen cooperation
European Commission: “Luxembourg did not grant McDonald’s illegal state aid”
Saudi Arabia signs the MLI
The OECD published comments received on its Consultation Draft on the transfer pricing aspects of financial transactions
New Russian – Japanese DTA to enter into force
The OECD releases further guidance for tax administrations and multinational Groups on Country-by-Country reporting (BEPS Action 13)
Israel and Lithuania deposit their instruments of ratification for the MLI
CJEU judges in Case C-69/17, Siemens Gamesa Renewable Energy România (VAT – Reactivation of the taxpayer’s VAT identification number – Possibility to deduct input VAT)
The opinion of the AG in Case C-552/17, Alpenchalets Resorts (VAT – Ancillary component? – The special scheme for travel agents)
The opinion of the AG in Case C-422/17, Skarpa Travel (VAT – Payments on account received by a taxable person supplying tourist services, which are taxed under the special scheme for travel agents)
Ministers of Finance to discuss the fair taxation of the digital economy during the informal ECOFIN of September 7-8
The Dutch Government started a public consultation on reforming the Dutch ruling practice
The OECD releases the stage 1 Mutual Agreement Procedure peer review reports of the fourth batch of countries