INTERNATIONAL TAX PLAZA - Jamaica

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INTERESTING ARTICLES

De staatssecretaris van financiën presenteert een aanvullend plan van aanpak mbt de no-cure-no-pay-problematiek inzake de BPM en WOZ
2023 Spring Finance Bill and the accompanying Explanatory Notes have been published on the website of the UK Parliament
The German Government released a discussion draft for a law implementing the Directive to ensure a global minimum taxation for multinational corporate groups and large domestic groups in the EU
Replay of the OECD’s public consultation meeting of March 16, 2023 on compliance and tax certainty aspects of global minimum tax is available
The opinion of the AG in the joined Cases C-508/21 P & C-509/21 P, Commission v Dansk Erhverv (State aid – VAT – Sale of beverages in non-reusable containers by border shops in Germany to Danish and Swedish residents)
Mexico deposited its instrument for the ratification of the Multilateral BEPS Convention
When dual residency and the use of a trust office turns into a tax adviser’s nightmare
The CJEU ruled in Case C-239/22, Belgian State and Promo 54 (VAT – Supply of a building or parts of a building and of the land on which the building stands before first occupation)
The CJEU ruled in Case C-42/22, Generali Seguros (VAT – Resale to third parties of parts from written-off motor vehicles purchased from insured persons by an insurance undertaking)
4 years after the CJEU annulled the EC’s decision not to order Italy to recover the illegal state aid it provided in the form of a real estate tax exemption, the EC has ordered Italy to recover his illegal aid
The CJEU ruled in Case C-16/22, Staatsanwaltschaft Graz (Service des affaires fiscales pénales de Düsseldorf): (European Investigation Order – Concept of ‘judicial authority’ – Concept of ‘issuing authority’)
The CJEU ruled in Case C-695/20, Fenix International (VAT – Provider of services by electronic means – Taxable person, acting in his or her own name but on behalf of another person)
De Nederlandse overheid heeft een consultatie geopend inzake het wetsvoorstel vastgoedaandelentransacties
Do the activities performed by the Dutch resident employees of the foreign entity constitute a permanent establishment or not?