- Details
On July 27, 2023 the Irish Government launched a second public consultation on the transposition of the EU Minimum Tax Directive (the Pillar Two Directive). In this respect it launched a Feedback Statement. The consultation period will run to close of business on August 21, 2023.
- Details
Op 27 juli 2023 is op de website van de belastingdienst een standpunt van de Kennisgroep winstfaciliteiten en firmaproblematiek gepubliceerd (KG:212:2023:6) De Kennisgroep heeft vragen beantwoord over de toetsing van RVO aan het investeringsplafond van artikel 3 van de Aanwijzingsregeling willekeurige afschrijving en investeringsaftrek milieu-investeringen 2009.
- Details
Op 25 juli 2023 is op de website van de belastingdienst een standpunt van de de Kennisgroep successiewet gepubliceerd (KG:063:2023:27) De Kennisgroep heeft een vraag beantwoord over de toepassing van de BOR bij een schenking ‘onderlangs’ van aandelen in een deelneming aan een vennootschap die meerdere aandeelhouders heeft.
- Details
The Belgian Court of Appeal in Gent lodged a request for a preliminary ruling with the Court of Justice of the European Union in Case C-243/23, Drebers (NB: The name of the case is a fictitious name. It does not correspond to the real name of any party to the proceedings). The request was already lodged on April 18, 2023. The dispute in the main proceedings concerns the question whether L BV is entitled to deduct VAT in respect of certain renovation works carried out on a building used partly for professional purposes.
- Details
On July 21, 2023 the Australian Government opened a public consultation regarding the modernization of individual tax residency. The closing date for submissions is September 22, 2023.
- Details
On July 17, 2023 the OECD released a GloBE Information Return and explanatory guidance as well as a second set of Agreed Administrative Guidance items.
- Details
On July 17, 2023 the OECD opened a public consultation regarding Amount B of Pillar One. The consultation period runs until September 1, 2023. Amount B provides for a simplified and streamlined approach to the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries.
Read more: The OECD opened another public consultation on Amount B of Pillar One
- Details
On July 17, 2023 the OECD released report a consisting out of 2 parts. The first part contains the text of the so-called Subject to Tax Rule (STTR) and the accompanying Commentary. The second part of the report contains provisions governing the application of elimination of double taxation provisions in respect of additional tax payable under the STTR.
Read more: The OECD released the Subject to Tax Rule provision and Commentary
- Details
On July 14, 2023 the European Commission published the key decisions of the July 2023 infringements package. The key decisions published include 3 letters of formal notice and 2 reasoned opinions that were sent to Member States. Furthermore the European Commission decided to refer Luxembourg to the Court of Justice of the European Union for failing to correctly transpose EU anti-tax avoidance rules (See our separate article).
Read more: Key decisions of the July 2023 infringements package published
- Details
On July 14, 2023 the European Commission decided to refer Luxembourg to the Court of Justice of the European Union for failing to correctly transpose the Anti-Tax Avoidance Directive (Directive (EU) 2016/1164).
Page 1 of 3
