COMMON REPORTING STANDARD

Details: Published: 23 November 2015

CRS BY JURISDICTION (TABLE)
Standard for Automatic Exchange of Financial Account Information in Tax Matters: Implementation Handbook (Pubilcation of the OECD - August 2015 version)

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INTERESTING ARTICLES

CJEU judges in Case C-329/18 Altic (VAT – Interpretation of Article 168(a) of Directive 2006/112/EC – Supply by co-contractors involved in tax fraud – Duty of care of the taxable person)
The MLI entered into force with respect to the Russian Federation
The MLI entered into force with respect to India
The MLI entered into force with respect to Belgium
Iceland deposits its instrument of ratification for the MLI
General Court of the European Union confirms that Luxembourg granted illegal State Aid to Fiat Chrysler Finance Europe
General Court of the European Union judges that Starbucks did not receive illegal State Aid from the Netherlands
CJEU judges in Case C-700/17 Peters (VAT — Article 132(1)(b) and (c) of Dir 2006/112/EC — Exemptions — Hospital and medical care — Provision of medical care in the exercise of the medical and paramedical professions)
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