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Published: 24 December 2015
INTERESTING ARTICLES
The Liechtenstein government issued a regulation on the minimum taxation of large groups of companies
Position of the Dutch tax authorities on the scope of substitution with respect to the participation exemption in case of a legal demerger
De Nederlandse Hoge Raad wijkt af van het advies van de AG in de volgende artikel 10a Vpb - fraus legis zaak
The Australian Treasury opened 2 public consultations on draft legislation to implement Pillar 2 in Australia
The opinion of the Advocate General in Case C‑39/23 (Free movement of capital – Difference in treatment of dividend distributions to resident and non-resident public pension funds)
The opinion of the Advocate General in Case C‑585/22 (Deductibility of interest due on a loan predominantly motivated not by commercial considerations, but by the objective of creating a deductible debt)
De belastingdienst heeft een kennisdocument gepubliceerd over kosten ter zake van de verwerving of vervreemding van een deelneming
The European Commission launched a consultation for the evaluation of the Council Directive on Tax Dispute Resolution Mechanisms
Nieuw besluit: “Vennootschapsbelasting. Verliesverrekening, toepassing artikel 20a van de Wet op de vennootschapsbelasting 1969” gepubliceerd
De Nederlandse overheid heeft een consultatie geopend inzake een btw-herziening diensten onroerende zaken
The opinion of the EESC on the Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes has been published in the Official Journal of the EU
During the G20 the director of the EU Tax Observatory advocated for the necessity of a globally coordinated 2% minimum tax on substantial fortunes
The proposal for an unshell Directive is again missing in the provisional agenda of the next ECOFIN Council
The European Parliament adopted its opinion on rules to simplify and to make withholding tax refunds fraud-proof