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On February 2, 2023 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Cases C-676/21, A with as intervening party: Veronsaajien oikeudenvalvontayksikkö, ECLI:EU:C:2023:63, was published. The case concerns the import and export of motor vehicles from and to other Member States. It in particular regards the question whether a jurisdiction is allowed to rejected an export refund of motor vehicle tax in respect of vehicles that have been in circulation for at least ten years at the time of export?
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On February 2, 2023 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in the joined Cases C-649/20 P (Spain versus Commission), C‑658/20 P (Lico Leasing and Pequeños y Medianos Astilleros Sociedad de Reconversión versus Commission) and C‑662/20 P (Caixabank and Others v Commission) ECLI:EU:C:2023:60, were published.
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On February 2, 2023 the OECD released technical guidance to assist governments with implementation of the landmark reform to the international tax system, which will ensure multinational enterprises (MNEs) will be subject to a 15% effective minimum tax rate.
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On February 1, 2023 the OECD published a Manual on the Handling of Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs). Although the manual is intended for tax authorities, it is certainly also very interesting reading material for any tax professional that is active in international taxation.
Read more: The OECD released a manual on the handling of MAPs and APAs
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