News archive April 2019

List of articles in category News archive April 2019
Title
Dominica signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the CRS Multilateral Competent Authority Agreement‎
The opinion of the AG in Case C-291/18, Grup Servicii Petroliere (VAT — Directive 2006/112/EC — Article 148(a) and (c) — Definition of a vessel)
Luxembourg deposits its instrument of ratification for the MLI
Brunei Darussalam deposits its Instrument of Ratification for the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters

INTERESTING ARTICLES

The MLI entered into force with respect to United Arab Emirates
Switzerland deposits its instrument of ratification for the MLI
Canada deposits its instrument of ratification for the MLI
Saudi Arabia signed the MCAA on the Exchange of Country-by-Country Reports
Dominican Republic deposits its Instrument of Ratification for the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters
The OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters entered into force on August 1, 2019 with respect to Dominica
The MLI to enter into force with respect to Luxembourg
Eswatini joined the Inclusive Framework on BEPS
Non-confidential version published of the European Commission’s decision that the UK CFC Group Financing Exemption is partly to be considered to constitute illegal State Aid
The opinion of the AG in the joined Case C-469/18 & C-470/18, Belgische Staat (Judicial review of a tax assessment notice — Competence of the Court of Justice in the context of income tax assessment)
The opinion of the AG in Case C-400/18 Infohos (VAT — Exemptions — Independent groups of persons — Supplies of services to members and non-members)
Bosnia and Herzegovina joined the Inclusive Framework on BEPS
CJEU judges in Case C 273/18 Kuršu zeme (VAT — Art 168 of Dir 2006/112/EC — Right to deduct input VAT — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish...)
The Netherlands introduced an International Tax Certainty Board which is to be involved in tax rulings with international aspects