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During its meeting of October 17, 2023 the Economic and Financial Affairs Ministers of the European Union (ECOFIN) Council added Antigua and Barbuda, Belize and Seychelles to the EU list of non-cooperative jurisdictions for tax purposes. At the same time British Virgin Islands, Costa Rica and the Marshall Islands were removed from the list.
Read more: The ECOFIN Council added Antigua and Barbuda, Belize and Seychelles to the EU list of...
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On October 17, 2023 the Economic and Financial Affairs Ministers of the European Union (ECOFIN) Council adopted Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation. The amendments mainly concern the reporting and automatic exchange of information on revenues from transactions in crypto-assets and on advance tax rulings for the wealthiest (high-net-worth) individuals. The directive was adopted by unanimity and will enter into force on the twentieth day following that of its publication in the Official Journal.
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Vandaag, 17 oktober 2023, vindt volgende bijeenkomst van de Ministers van Economische en Financiële Zaken van de EU (ECOFIN) plaats. Onder de voornaamste agendapunten voor deze vergadering staat slechts één belastingonderwerp genoemd en dat is de EU‑lijst van niet‑coöperatieve jurisdicties. Het voorstel voor een Richtlijn van de Raad tot vaststelling van regels ter voorkoming van misbruik van lege entiteiten voor belastingdoeleinden en tot wijziging van Richtlijn 2011/16/EU ontbreekt dus wederom op de agenda.
Read more: De Unshell Richtlijn ontbreekt wederom op de agenda van de ECOFIN
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On October 11, 2023 the OECD/G20 Inclusive Framework released a draft text of a Multilateral Convention to Implement Amount A of Pillar One (the MLC) that reflects the current consensus achieved among members of the Inclusive Framework, an 638 page Explanatory Statement and the Understanding on the Application of Certainty of Amount A (describing certain administration and dispute resolution parameters).
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On October 6, 2023 the Dutch Government sent its appreciation of this proposal to the Dutch parliament. In its appreciation the Dutch Government states that supports the goals the European Commission wants to achieve with the aim to strengthening the internal market and the competitive position of the EU as a whole. A harmonized corporate income tax system within the EU can lead to a reduction of administrative burdens for companies that are active in multiple EU Member State. It furthermore could also reduce the risk of double taxation resulting from disputes between Member States about the tax base. A harmonized corporate income taxsystem also means that companies have more certainty about the rules they must apply within the EU, which according to the Dutch Government increases the attractiveness of (further) doing business in the EU.
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Op 5 oktober 2023 zijn op de website van De Rechtspraak 3 uitspraken van het Gerechtshof ’s-Hertogenbosch gepubliceerd. Deze 3 uitspraken gaan over min of meer gelijksoortige zaken waarbij telkens de vraag speelt of de verkoop van toegangskaartjes voor een theatervoorstelling inclusief een pauzedrankje kwalificeren als één prestatie voor de omzetbelasting waarop het lage omzetbelasting tarief van toepassing is, of dat deze verkoop kwalificeert als twee afzonderlijke prestaties waarvan de één de hoofdprestatie vormt en de ander een bijkomende prestatie vormt voor omzetbelastingdoeleinden.
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On October 3, 2023 the Austrian Government opened a consultation on a draft law to implement COUNCIL DIRECTIVE (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union. The consultation period ends on October 20, 2023.
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On July 17, 2023 the OECD released 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. When releasing the STTR on July 17, 2023 the OECD already announced that a multilateral instrument will facilitate the implementation of the STTR.
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Op 3 oktober 2023 zijn op de website van de belastingdienst vooralsnog 3 standpunten gepubliceerd van de Kennisgroep dividendbelasting en bronbelasting.
Read more: 3 standpunten van de Kennisgroep dividendbelasting en bronbelasting gepubliceerd
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