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Based on the overview of Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters as available on the website of the OECD, the OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters entered into force on February 1, 2016 with respect to the People’s Republic of China.
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On January 29, 2016 the Japanese Ministry of Finance issued a press release announcing that the Government of Japan and the Government of the Republic of Slovenia agreed in principle on a tax convention between Japan and the Republic of Slovenia.
Read more: Japan and Slovenia agree in principle on a tax convention to be concluded
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On January 29, 2016 the Swiss Federal Department of Finance issued a press release announcing that on January 28, 2016 Switzerland and Japan signed a Joint Statement on the introduction of Automatic Exchange of Information of Financial Account Information in Tax Matters.
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In today’s edition a.o.: OECD – OECD Secretary-General Angel Gurría welcomes European Commission corporate tax avoidance proposals; Switzerland – Federal Council approves report on international financial and tax matters 2016; China – Chinese Premier presses VAT reform to boost economic vitality; Hong Kong – FAQ: Stamp duty on Mutual Recognition of Funds between the Mainland and Hong Kong; Australia – Coalition bolsters ATO in fight against multinational tax avoidance (Joint media release with the Hon. Kelly O'Dwyer Minister for Small Business Assistant Treasurer); Germany – Stand der Doppelbesteuerungsabkommen und anderer Abkommen im Steuerbereich sowie der Abkommensverhandlungen am 1. Januar 2016; Liechtenstein – OECD – BEPS Projekt: Liechtenstein unterzeichnet Vereinbarung zur länderbezogenen Berichterstattung; Malta – FINANCE MINISTER MEETS DUTCH COUNTERPART ON THE SIDE OF EU PRESIDENCY CONFERENCE; Malta – Guidelines for the implementation of the EU Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (DAC2) in Malta and the Common Reporting Standard (CRS) issued in terms of Article 96(2) of the Income Tax Act (Chapter 123 of the Laws of Malta) (Updated guidelines); the United Kingdom – Finance Bill 2016 – Corporate Tax, IP and Partnerships
Read more: International Tax Plaza’s Quick News from January 29, 2016
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On January 28, 2016 the Court of Justice of the European Union (CJEU) judged in Case C‑64/15 BP Europa SE versus Hauptzollamt Hamburg-Stadt, (ECLI:EU:C:2016:62).
· Is Article 10(4) of [Directive 2008/118] to be interpreted as meaning that the conditions which it lays down are fulfilled only in the case where the total quantity of goods moving under a duty suspension arrangement has not arrived at their destination, or can that rule, account being taken of Article 10(6) of [Directive 2008/118], also be applied to cases in which only a portion of the excise goods moving under a duty suspension arrangement fails to arrive at the destination?
· Is Article 20(2) of [Directive 2008/118] to be interpreted as meaning that the movement of excise goods under a duty suspension arrangement does not end until the consignee has fully unloaded the means of transport which has arrived at his premises, with the result that a deficit detected during unloading is deemed to have been detected while the movement was still ongoing?
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