In today’s edition: Australia – Introduction of Combating Multinational Tax Avoidance Bill (media release), we added links to the Tax Laws Amendment (Combating Multinational Tax Avoidance) Bill 2015 (as available on the website of the Parliament of Australia) and the EXPLANATORY MEMORANDUM (as available on the website of the Parliament of Australia); CJEU – Opinion of Advocate General Wathelet delivered in Case C-419/14 WebMindLicenses  (ECLI:EU:C:2015:606) (VAT – Directive 2006/112/EU – Economic reality of a licence agreement with respect to knowhow – Compatibility of a secret tax investigation with the fundamental rights); Canada – Interest rates for the fourth calendar quarter

From the Hon Joe Hockey MP – Treasurer of the Commonwealth of Australia:

Introduction of Combating Multinational Tax Avoidance Bill (media release)

·       EXPLANATORY MEMORANDUM (as available on the website of the Parliament of Australia)

·       Tax Laws Amendment (Combating Multinational Tax Avoidance) Bill 2015 (as available on the website of the Parliament of Australia)

From the CJEU:

Opinion of Advocate General Wathelet delivered in Case C-419/14 WebMindLicenses  (ECLI:EU:C:2015:606) (VAT – Directive 2006/112/EU – Economic reality of a licence agreement with respect to knowhow– Compatibility of a secret tax investigation with the fundamental rights)

From the Canadian Revenue Agency:

Interest rates for the fourth calendar quarter (The Canada Revenue Agency (CRA) today announced the prescribed annual interest rates that will apply to any amounts owed to the CRA and to any amounts the CRA owes to individuals and corporations. These rates will be in effect from October 1, 2015 to December 31, 2015)

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