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(January 16, 2015)
On January 15, 2015 Singapore and France signed a revised Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (Hereafter: DTA). Although the DTA has been signed, it has not yet entered into force. The DTA will enter into force after both countries have finalized their respective ratification processes. This DTA will replace the existing DTA as concluded between France andSingapore in 1974. Some of the differences between the existing (1974) DTA and the DTA now signed regard a.o.:
Read more: Singapore and France sign a revised DTA on Income
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(January 16, 2015)
On January 15, 2015 Singapore and Uruguay signed an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital (Hereafter: DTA). Although the DTA has been signed, it has not yet entered into force. The DTA will enter into force after both countries have finalized their respective ratification processes.
Read more: Singapore and Uruguay sign a DTA on Income and on Capital
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(January 15, 2015)
On January 15, 2015 the European Court of Justice (CJEU) ruled in Case C-179/13, Raad van bestuur van de Sociale verzekeringsbank versus L.F. Evans (ECLI:EU:C:2015:12).
The following questions were referred to the CJEU for a preliminary ruling:
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Must Article 2 and/or Article 16 of Regulation No 1408/71 be construed as meaning that a person like Ms Evans, who is a national of a Member State, who exercised her right of freedom of movement for workers, to whom the social security legislation of the Netherlands was applicable and who then went to work as a member of the service staff of the Consulate General of the United States of America in the Netherlands, from the commencement of such work no longer falls under the personal scope of Regulation No 1408/71?
If not:
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(January 15, 2015)
On January 14, 2015 the Swiss Federal Council launched two consultations on the international exchange of information in tax matters, which should also make the automatic exchange of information (AEOI) possible. One consultation concerns the OECD/Council of Europe administrative assistance convention which was signed by Switzerland in 2013. The other consultation concerns Switzerland's participation in the Multilateral Competent Authority Agreement (MCAA) and the AEOI implementing act. According to a press release that was issued to announce the launch of the consultation, the issue of the countries with whichSwitzerland should establish the automatic exchange of information will be presented to Parliament separately at a later stage. Both consultations will run until April 21, 2015. The Federal Council's dispatches for the attention of Parliament are expected in summer 2015.
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(January 14, 2015)
In the times that the European Commission is reviewing the different patent box regimes that are currently in place within the different countries of the European Union and the OECD is working on new rules for the design of such tax incentives, the Irish government on January 14, 2015 launched a consultation process on a Knowledge Development Box (KDB) it intends to introduce.
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