INTERNATIONAL TAX PLAZA - News archive 2023

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INTERESTING ARTICLES

Competent authority mutual agreement on the implementation of part VI of the multilateral convention to implement tax treaty related measures to prevent BEPS as concluded between the competent authorities of Belgium and The Netherlands
The Council of the European Union adopted the DAC9 Directive
The CJEU ruled in Case C-228/24, Nordcurrent group (The anti-abuse provision of the Parent-Subsidiary Directive)
The opinion of the Advocate General in the joined Cases C‑92/24 to C‑94/24, Banca Mediolanum, Banca Mediolanum – II and Banca Mediolanum – III (The interpretation of Article 4 of the Parent Subsidiary Directive)
The CJEU ruled in Case C-135/24, John Cockerill (The interpretation of Article 1, Paragraph 4 and Article 4 of the parent-subsidiary directive)
The European Commission calls on Spain to allow for a deduction of directly related expenses when calculating the withholding tax due over cross-border royalty payments
The European Commission decides to refer Spain to the CJEU due to discriminatory tax treatment of non-resident taxpayers
The UK notified Belarus and the Russian Federation about its intention to suspend the DTAs with those jurisdictions
The OECD released the OECD Secretary-General Tax Report to G20 leaders for the November 2024 meeting in Brazil
The ECOFIN Council removed Antigua and Barbuda from the EU list of non-cooperative jurisdictions for tax purposes
The European Commission calls on Hungary to abolish its retail tax regime to comply with the freedom of establishment
The European Commission refers Spain, Cyprus, Poland and Portugal to the CJEU for failing to notify measures transposing the Pillar 2 Directive into national law
Amount B of Pilar One - The OECD/G20 Inclusive Framework on BEPS releases a MCAA on the Application of the Simplified and Streamlined Approach
The CJEU rules that Apple received illegal State Aid from Ireland and has to pay an additional EUR 13 billion in Irish taxes