INTERNATIONAL TAX PLAZA - Quick News from March 29, 2015

Details: Published: 29 March 2015

In today’s edition a.o.: European Commission – VAT: the EU Cross border rulings pilot project runs until September 2018; United Kingdom – Corporation Tax: hedging, derivative contracts and Disregard Regulations (Business tax – guidance); United Kingdom – Corporation Tax: Disregard Regulations for derivative contracts (Business tax – guidance); United Kingdom – Corporation Tax: hedging arrangement examples (Business tax – guidance); United States – Webinar for Small Business: Ten Things to Ask Your Accountant

From the European Commission:

VAT: the EU Cross border rulings pilot project runs until September 2018

From GOV.UK:

Corporation Tax: hedging, derivative contracts and Disregard Regulations (Business tax – guidance);
Corporation Tax: Disregard Regulations for derivative contracts (Business tax – guidance); and
Corporation Tax: hedging arrangement examples (Business tax – guidance)

From the IRS:

Webinar for Small Business: Ten Things to Ask Your Accountant

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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
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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)
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De belastingdienst heeft een kennisdocument gepubliceerd over kosten ter zake van de verwerving of vervreemding van een deelneming