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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