CJEU Rulings

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INTERESTING ARTICLES

Switzerland and Singapore sign an Agreement on the Automatic Exchange of Financial Account Information to Improve International Tax Compliance
The OECD released an update of its Guidance on the Implementation of Country-by-Country Reporting
Liechtenstein Government adopts a report and a motion for amendment of the AEoI law
Switzerland again retained a lower amount of taxes on behalf of the EU
FATCA - Dutch MoF releases a letter from the EU Presidency to the US Treasury regarding difficulties FIs have to obtain TINs of account holders
Japan and Lithuania conclude a DTA
CJEU judges in Case C-633/15, London Borough of Ealing (VAT – Exemptions of supplies of services closely linked to sport)
CJEU judges in Case C-151/16, Vakarų Baltijos laivų statykla (excise duties – Use as fuel for the purposes of navigation)
European Commission: “Bulgaria, Cyprus and Portugal should transpose new transparency rules for the exchange of tax rulings”
Cameroon signs the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI)
The OECD releases the draft contents of the 2017 update to the OECD Model Tax Convention for comments
A preliminary (beta) version of a MLI Matching Database, which is a handy tool for solving the MLI-jigsaw, is available on the OECD website
Dutch Government opens a public consultation on the implementation of ATAD1
The OECD releases the 2017 version of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations