INTERNATIONAL TAX PLAZA - New! Quick news from February 6, 2015

Details: Published: 06 February 2015

(February 6, 2015)

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

Stay informed: Subscribe to International Ta x Plaza’s Newsletter!

INTERESTING ARTICLES

The Dutch Government opened a public consultation on proposed changes to the conditions to be met for the exemption of real estate transfer tax to apply in case of a legal demerger
The AG proposes the CJEU to annul the EC’s decision that the special rule for certain financing income as in included in the CFC regime as applicable in the UK between 2013 and 2018 constituted illegal State Aid
Position of the Dutch tax authorities published on the qualification of an English/Welsh Limited Liability Partnership for Dutch tax purposes
De Nederlandse overheid heeft een consultatie geopend met betrekking tot aanpassing van de splitsingsvrijstelling in de overdrachtsbelasting
The Irish Department of Finance opened a public consultation on a Strawman proposal for the introduction of a participation exemption for foreign dividends
Evaluation of the Dutch 30% Allowance and the possibility to tax exempt reimburse extraterritorial costs that are actually incurred by an employee
Position of the Dutch tax authorities on the application of the liquidation loss scheme in case of the dissolution and liquidation of an entity that previously was a sub-subsidiary of the taxpayer
The Liechtenstein government issued a regulation on the minimum taxation of large groups of companies
Position of the Dutch tax authorities on the scope of substitution with respect to the participation exemption in case of a legal demerger
De Nederlandse Hoge Raad wijkt af van het advies van de AG in de volgende artikel 10a Vpb - fraus legis zaak
The Australian Treasury opened 2 public consultations on draft legislation to implement Pillar 2 in Australia
The opinion of the Advocate General in Case C‑39/23 (Free movement of capital – Difference in treatment of dividend distributions to resident and non-resident public pension funds)
The opinion of the Advocate General in Case C‑585/22 (Deductibility of interest due on a loan predominantly motivated not by commercial considerations, but by the objective of creating a deductible debt)
De belastingdienst heeft een kennisdocument gepubliceerd over kosten ter zake van de verwerving of vervreemding van een deelneming