Competent authority mutual agreement on the implementation of part VI of the multilateral convention to implement tax treaty related measures to prevent BEPS as concluded between the competent authorities of Belgium and The Netherlands
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The competent authority mutual agreement on the implementation of part VI of the multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting as concluded between the Competent Authority of the Kingdom of Belgium and the Competent Authority of the Kingdom of the Netherlands was published in the Dutch State Gazette of April 17, 2025.
The Council of the European Union adopted the DAC9 Directive
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On April 14, 2025 the Council of the European Union (Hereinafter: the Council) adopted the DAC9 Directive. The adopted Directive further amendments Directive 2011/16/EU on administrative cooperation in the field of taxation. The objective of the DAC9 directive is to put into operation specific provisions of the Pillar 2 Directive (Council Directive (EU) 2022/2523 of December 15, 2022) that implemented in the EU the G20/OECD global agreement on international tax reform.
The CJEU ruled in Case C-228/24, Nordcurrent group (The anti-abuse provision of the Parent-Subsidiary Directive)
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On April 3, 2025 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-228/24, ‘Nordcurrent group’ UAB Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos, ECLI:EU:C:2025:239, was published.
The opinion of the Advocate General in the joined Cases C‑92/24 to C‑94/24, Banca Mediolanum, Banca Mediolanum – II and Banca Mediolanum – III (The interpretation of Article 4 of the Parent Subsidiary Directive)
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On March 27, 2025 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Kokott in the joined Cases C‑92/24 to C‑94/24, Banca Mediolanum SpA and Others versus Agenzia delle Entrate – Direzione Regionale della Lombardia, ECLI:EU:C:2025:223, was published.
The CJEU ruled in Case C-135/24, John Cockerill (The interpretation of Article 1, Paragraph 4 and Article 4 of the parent-subsidiary directive)
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On March 13, 2025 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-135/24, John Cockerill SA versus État belge (the Belgian State), ECLI:EU:C:2025:176, was published.
The European Commission calls on Spain to allow for a deduction of directly related expenses when calculating the withholding tax due over cross-border royalty payments
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On March 12, 2025 the European Commission published the key decisions of the March 2025 infringements package. One of the decisions published is the decision of the European Commission to to send a reasoned opinion to Spain (INFR(2021)4042), for failure to align its rules on withholding taxes charged on royalty payments received by non-resident taxpayers with the freedom to provide services (Article 56 TFEU).
The European Commission decides to refer Spain to the CJEU due to discriminatory tax treatment of non-resident taxpayers
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On March 12, 2025 the European Commission published the key decisions of the March 2025 infringements package. One of the decisions published is the decision of the European Commission to refer Spain to the Court of Justice of the European Union (the CJEU) for having failed to remedy an infringement in relation to the free movement of capital (Article 63 TFEU) due to a discriminatory tax treatment of non-resident taxpayers.
The UK notified Belarus and the Russian Federation about its intention to suspend the DTAs with those jurisdictions
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On February 4, 2025 on the website of the UK HM Revenue & Customs 2 updates were published. In these updates it is announced that the UK has notified Belarus and the Russian Federation of its intention to suspend the DTAs that are in place between the UK and those 2 jurisdictions.
The OECD released the OECD Secretary-General Tax Report to G20 leaders for the November 2024 meeting in Brazil
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Ahead of the G20 Leaders’ Summit under the Brazilian G20 Presidency, on November 18, 2024 the OECD released the OECD Secretary-General Tax Report to G20 Leaders for the November 2024 meeting in Brazil. In this report the Secretary-General of the OECD reports on key tax developments since his last report to G20 leaders in September 2023.
The ECOFIN Council removed Antigua and Barbuda from the EU list of non-cooperative jurisdictions for tax purposes
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During its meeting of October 8, 2024 the Economic and Financial Affairs Ministers of the European Union (ECOFIN) Council removed Antigua and Barbuda from the EU list of non-cooperative jurisdictions for tax purposes.
The European Commission calls on Hungary to abolish its retail tax regime to comply with the freedom of establishment
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On October 3, 2024 the European Commission announced that it decided to open an infringement procedure by sending a letter of formal notice to Hungary (INFR(2024)4022) for failing to bring its retail tax regime in line with the freedom of establishment as guaranteed by Articles 49 and 54 of the Treaty on the Functioning of the European Union (TFEU).
The European Commission refers Spain, Cyprus, Poland and Portugal to the CJEU for failing to notify measures transposing the Pillar 2 Directive into national law
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On October 3, 2024 the European Commission published the key decisions of the October 2024 infringements package. One of the decisions is the decision of the European Commission to refer Spain, Cyprus, Poland and Portugal to the Court of Justice of the European Union (the CJEU) for failing to notify measures transposing into national law the Council Directive (EU) 2022/2523 (the Pillar 2 Directive).
Amount B of Pilar One - The OECD/G20 Inclusive Framework on BEPS releases a MCAA on the Application of the Simplified and Streamlined Approach
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On September 26, 2024 the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) is publishing a Model Competent Authority Agreement (MCAA) to facilitate the implementation of its political commitment on Amount B of Pillar One. This practical tool is designed to be particularly beneficial for jurisdictions with limited resources and data availability.
The CJEU rules that Apple received illegal State Aid from Ireland and has to pay an additional EUR 13 billion in Irish taxes
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On September 10, 2024 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-465/20 P, Commission v Ireland and Others, ECLI:EU:C:2024:724, was published.
Today the CJEU gave final judgment in the matter, sets aside the judgment of the General Court and gives final judgment in the matter and confirms the European Commission’s 2016 decision that Ireland granted Apple unlawful aid which Ireland is required to recover. By doing so, the CJEU ruled in line with the opinion of Advocate General Pitruzella as delivered on November 9, 2023.
As a result of todays judgment Apple will have to pay an additional €13 billion of Irish taxes.
Australia and Slovenia have signed a Tax Convention
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On September 9, 2024 the Australian Treasury issued a press release that on that same date the Governments of Australia and the Republic of Slovenia had signed a Convention for the elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (Hereinafter: the Convention).
Although the Convention has been signed, it has not entered into force yet. For the Convention to enter into force, the respective ratification procedures have to have been finalized in both jurisdictions.
Below we will discuss a selection of provisions included in the Convention of which we think they might interest our readers.
The Income Inclusion Rule (IIR) to come into force in Switzerland in 2025
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During its meeting of September 4, 2024 the Swiss Federal Council decided to bring the income inclusion rule (IIR) into force with effect from January 1, 2025. This international supplementary tax will complement the Swiss Qualified Domestic Minimum Top-up Tax (QDMTT) that already came into effect on January 1, 2024.
The European Commission released a Draft Act laying down a common template and electronic reporting formats for ‘country by country’ reports for feedback
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On August 1, 2024 the European Commission released a draft version of a Commission Implementing Regulation laying down a common template and electronic reporting formats for the application of Directive 2013/34/EU of the European Parliament and of the Council as regards the information to be presented in reports on income tax information for feedback. Together with this Commission Implementing Regulation the European Commission also released for Annexes for feedback.
The European Commission opened a call for evidence to evaluate the Anti-tax Avoidance Directive (ATAD)
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On July 31, 2024 the European Commission opened a call for evidence to evaluate Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market (the Anti-tax Avoidance Directive (ATAD)). The consultation runs from July 31, 2024 to August 28, 2024 (midnight Brussels time).
The CJEU ruled in Case C-39/23, Keva and Others (Free movement of capital – Taxation of dividends received by pension funds governed by public law)
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On July 29, 2024 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-39/23, Keva, Landskapet Ålands pensionsfond and Kyrkans Centralfond versus Skatteverket, ECLI:EU:C:2024:648, was published.
