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(August 11, 2015)
On July 10,2015 in ECLI:NL:HR:2015:1777 the Dutch Supreme Court ruled that a Luxembourg SICAV is not to be treated equally for Dutch dividend withholding taxes as a Dutch ‘fiscale beleggingsinstelling’ (FBI) (Dutch fiscal investment fund).
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(August 10, 2015)
On August 10, 2015 the Dutch Government published the text of a Protocol amending the Agreement between the Government of the Kingdom of the Netherlands and the Government of the Republic of Indonesia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, and its Protocol, signed at Jakarta on January 29, 2002. Based on the information provided by the Dutch Government the (new) Protocol was signed on July 30, 2015.
Read more: The Netherlands and Indonesia concluded a Protocol to amend their existing DTA
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(August 8, 2015)
On August 7, 2015 the OECD published a Common Reporting Standard Implementation Handbook (Hereafter: the Handbook). According to the introduction included in the Handbook, the purpose of the Handbook is to assist government officials in the implementation of the Standard for the Automatic Exchange of Financial Account Information in Tax Matters (hereafter the “Standard”). In a statement issued with respect to the publication of the Handbook, the OECD states that "this first edition of the Handbook provides practical guidance to assist government officials and financial institutions in the implementation of the Standard." In the same statement the OECD states that the Handbook is intended to be a “living” document which will be updated on a regular basis.
Read more: OECD publishes a Common Reporting Standard (CRS) Implementation Handbook
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(August 7, 2015)
In April 2002 the OECD Global Forum Working Group on Effective Exchange of Information published a Model Agreement on Exchange of Information on Tax Matters (Hereafter: the Model TIEA). This Model TIEA contains an Article 5 which contains regulations arranging for the Exchange of Information Upon Request. As the current Model TIEA does not provide for the possibility of the Automatic Exchange of Information or the Spontaneous Exchange of Information, and according to the OECD most of the TIEAs currently in place reflect this approach, appropriate model wording for allowing the automatic and/or spontaneous exchange of information under a TIEA in these instances is made available by the OECD.
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In today’s edition a.o.: OECD - The OECD takes further steps to putting an end to offshore tax evasion; New Zealand – Foreign Account Tax Compliance Act (FATCA); British Virgin Islands – OECD Report Commends BVI Transparency Standards
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