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(January 27, 2015)
On January 27, 2015 a meeting of the EU’s Economic and Financial Affairs Council took place. With respect to this meeting a document titled: “OUTCOME OF THE COUNCIL MEETING - 3366th Council meeting - Economic and Financial Affairs - Brussels, 27 January 2015” was published on the website of the Council of the European Union.
The document contains the following paragraph:
Read more: EU ECOFIN Meeting of January 2015 - VAT derogation - Romania
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(January 27, 2015)
As expected during its meeting of January 27, 2015 the Council of the European Union adopted a Directive amending the EU parent-subsidiary Directive (Council Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States) by adding an anti-abuse clause to prevent corporate tax avoidance. The aim of adding an anti-abuse clause is to stop the parent-subsidiary directive from being misused for the purposes of tax avoidance, and to achieve greater consistency in its application in different member states. The anti-abuse clause will prevent member states from granting the benefits of the directive to arrangements that are not "genuine", i.e. that have been put into place to obtain a tax advantage without reflecting economic reality.
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(January 26, 2015)
On January 22, 2015 the opinion of Advocate General J. Kokott in Case C-683/13, X AB (Freedom of establishment – Free movement of Capital) was published on the website of the European Court of Justice (CJEU). Unfortunately no English version of this opinion has been published on the website of the CJEU yet. The opinion however is available in many other languages (eg Spanish, Dutch, German, French, etc.).
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(January 25, 2015)
The government of the States of Guernsey has a very handy overview regarding Tax Information Exchange Agreements on its website. From the information published there it seems that the Agreement between the States of Guernsey and the Slovak Republic for the Exchange of Information Relating to Tax Matters will enter into force on January 26, 2015.
Read more: TIEA between Slovakia and Guernsey to enter into force
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(January 23, 2015)
On January 23, 2015 the Public Consultation regarding Public Discussion Draft “BEPS ACTION 14: MAKE DISPUTE RESOLUTION MECHANISMS MORE EFFECTIVE” was held at the OECD Conference Centre in Paris, France. Via its website, the OECD has now made videos on demand available of this Public Consultation. The first video regards the morning session and the second video regards the afternoon session. On its website the OECD furthermore states that a breakdown of the meeting by session will be available over the coming days.
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