(February 6, 2015)
Are you curious how our Newsletters looke like? Below you will find International Tax Plaza’s Newsletter of February 10, 2015 (Part II) as an example.
(February 10, 2015)
On February 10, 2015 the opinion of Advocate General M. Szpunar in Case C-76/14, Mihai Manea versus Instituția Prefectului — județul Brașov — Serviciul public comunitar regim permise de conducere și inmatriculare a vehiculelor (ECLI:EU:C:2015:74) was published on the website of the European Court of Justice (CJEU).
The following questions were referred to the CJEU for a preliminary ruling:
1. Having regard to the provisions of Law No 9/2012 and to the subject of the tax provided for under that law, must Article 110 TFEU be interpreted as precluding a Member State of the European Union from establishing a tax on pollutant emissions applicable to all foreign motor vehicles on their registration in that Member State, but to national motor-vehicles on the transfer of ownership of such vehicles, except where such a tax or a similar tax has already been paid?... Read the article on International Tax Plaza
Quick news from February 10, 2015
In today’s edition:
- 2015 Instructions for Form 1042-S published;
- Hungary: “The advertising tax remains”;
- HM Revenue & Customs issues: “Policy paper - Revenue and Customs Brief 2 (2015): VAT grouping rules and the Skandia judgment”;
- Guernsey's Chief Minister’s formal respond to Ed Miliband's letter.
Quick news from February 9, 2015
In today’s edition:
From the Inland Revenue Authority of Singapore:
- Release of IRAS e-Tax Guide: “GST Guide for the Market Participants in the National Electricity Market of Singapore (NEMS)”;
- Release of IRAS e-Tax Guide: “GST Guide for Retailers participating in Tourist Refund Scheme (Fourth edition)”;
From the States of Jersey:
- Statement on tax transparency (Jersey government's response to the UK Labour Party leadership's comments about tax transparency)
From GOV.UK:
- Share Incentive Plan (SIP) template
- Save As You Earn (SAYE) template
- Enterprise Management Incentives (EMI) template
- Company Share Option Plan (CSOP) scheme template
- Other ERS schemes or arrangements template
Quick News from February 8, 2015
In today’s edition:
From Tax Executives Institute, Inc. (www.tei.org):
- TEI Comments on BEPS Actions 8-10: Risk and Recharacterization; (Feb 6, 2015);
- TEI Comments on BEPS Action 10: Profit Splits and Global Value Chains; (Feb 6, 2015);
- TEI Comments on BEPS Action 10: Commodity Transactions; (Feb 3, 2015);
- TEI Comments on BEPS Action 4: Interest Deductions and Other Financial Payments. (Feb 3, 2015)
Quick news from February 7, 2015
In today’s edition:
From the IRS:
Updated IRS Smartphone App IRS2Go Version 5.0 Now Available (The IRS announced the release of IRS2Go 5.0, an update to the official IRS smartphone application, compatible with both Apple and Android devices)
From Labour Press:
Miliband tells tax havens: open your books in six months - or face being blacklisted
From the Government of the States of Guernsey:
Deputy St Pier responds to Ed Miliband's proposed letter (A reaction to the item above)
New! Quick news from February 6, 2015
In today’s edition:
From the Website of the Inland Revenue of New Zealand:
Foreign Account Tax Compliance Act (FATCA) (From the sub-section Tax technical information of the New Zealand IR website)
From the Website of the Inland Revenue Authority of Singapore:
Foreign Account Tax Compliance Act (FATCA)
From GOV.UK
- HMRC map pinpoints tax crime (An online map pinpointing tax cheats around the country together with their crime and sentence has been launched today by HMRC.);
- Policy paper – Revenue and Customs Brief 1 (2015): Tonnage Tax - qualifying ships and flagging;
- Dealing with HMRC – guidance - Offshore disclosure facilities: Swiss bank accounts and investments
THE NETHERLANDS:
- Nadere Memorie van Antwoord mbt goedkeuring van het belastingverdrag Nederland – Duitsland;
- Besluit van de staatssecretaris: Vennootschapsbelasting. Juridische fusie; Toepassing artikel 14b, derde lid, van de Wet op de vennootschapsbelasting 1969
- Besluit van de staatssecretaris: Vennootschapsbelasting. Juridische afsplitsing; toepassing artikel 14a, derde lid, van de Wet op de vennootschapsbelasting 1969
- Besluit van de staatssecretaris: Vennootschapsbelasting. Zuivere splitsing; toepassing artikel 14a, derde lid, van de Wet op de vennootschapsbelasting 1969
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