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On September 18, 2019 the Court of Justice of the European Union (CJEU) judged in Case C‑700/17, Finanzamt Kyritz versus Wolf-Henning Peters (ECLI:EU:C:2019:753).
This request for a preliminary ruling concerns the interpretation of Article 132(1)(b) and (c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
The request has been made in proceedings between the Finanzamt Kyritz (Kyritz Tax Office, Germany; ‘the Tax Office’) and Mr Wolf-Henning Peters concerning the refusal to exempt from value added tax (‘VAT’) the medical care provided by the latter as a specialist in clinical chemistry and laboratory diagnostics.
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On September 1, 2019 the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force with respect to United Arab Emirates.
Read more: The MLI entered into force with respect to United Arab Emirates
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On August 29, 2019 Switzerland deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
Read more: Switzerland deposits its instrument of ratification for the MLI
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On August 29, 2019 Canada deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
Read more: Canada deposits its instrument of ratification for the MLI
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From the overview of Signatories of the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) as available on the website of the OECD we understand that as per August 6, 2019 the total number of signatories to the CbC MCAA went up to 80.
Read more: Saudi Arabia signed the MCAA on the Exchange of Country-by-Country Reports
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