Central America

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INTERESTING ARTICLES

The Dutch Government opens a public consultation on an intended renewal of its tax treaty policy and a list of low-taxing jurisdictions
CJEU judges in Case C-685/16, EV (Free movement of capital – Deduction of taxable profits – Different treatment of dividends from subsidiaries having their management and registered office in a third country)
The Austrian Ministry of Finance announces that the EU tax administrations strengthen cooperation
European Commission: “Luxembourg did not grant McDonald’s illegal state aid”
Saudi Arabia signs the MLI
The OECD published comments received on its Consultation Draft on the transfer pricing aspects of financial transactions
New Russian – Japanese DTA to enter into force
The OECD releases further guidance for tax administrations and multinational Groups on Country-by-Country reporting (BEPS Action 13)
Israel and Lithuania deposit their instruments of ratification for the MLI
CJEU judges in Case C-69/17, Siemens Gamesa Renewable Energy România (VAT – Reactivation of the taxpayer’s VAT identification number – Possibility to deduct input VAT)
The opinion of the AG in Case C-552/17, Alpenchalets Resorts (VAT – Ancillary component? – The special scheme for travel agents)
The opinion of the AG in Case C-422/17, Skarpa Travel (VAT – Payments on account received by a taxable person supplying tourist services, which are taxed under the special scheme for travel agents)
Ministers of Finance to discuss the fair taxation of the digital economy during the informal ECOFIN of September 7-8
The Dutch Government started a public consultation on reforming the Dutch ruling practice