Asia

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INTERESTING ARTICLES

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
The MLI to enter into force with respect to Luxembourg
Eswatini joined the Inclusive Framework on BEPS
Non-confidential version published of the European Commission’s decision that the UK CFC Group Financing Exemption is partly to be considered to constitute illegal State Aid
The opinion of the AG in the joined Case C-469/18 & C-470/18, Belgische Staat (Judicial review of a tax assessment notice — Competence of the Court of Justice in the context of income tax assessment)
The opinion of the AG in Case C-400/18 Infohos (VAT — Exemptions — Independent groups of persons — Supplies of services to members and non-members)
Bosnia and Herzegovina joined the Inclusive Framework on BEPS
CJEU judges in Case C 273/18 Kuršu zeme (VAT — Art 168 of Dir 2006/112/EC — Right to deduct input VAT — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish...)
The Netherlands introduced an International Tax Certainty Board which is to be involved in tax rulings with international aspects
Gibraltar joined the Inclusive Framework on BEPS
CJEU judges in Case C-316/18 The Chancellor, Masters and Scholars of the University of Cambridge (VAT — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s outpu
CJEU: “Hungarian taxation of advertisement turnover does not constitute illegal State Aid”