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On January 25, 2016 the Dutch State Secretary for Finance sent a letter to Dutch Parliament with respect to the fact that at the end of 2015 Brazil decided to put the Netherlands back on its so-called grey list.
On December 18, 2015 Brazil put the Netherlands back on the list of countries with a privileged tax regime for holding companies (the so-called grey list). Per his letter the Dutch State Secretary informs the Dutch Parliament regarding this development and the actions the Netherlands is intending to take against the fact that the Netherlands has been put back on the grey list.
Read more: Dutch reaction to Brazil putting the Netherlands back on the grey list
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On December 30, 2015 the Government of the Republic of Cyprus and the Government of the Federal Democratic Republic of Ethiopia signed a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (Hereafter: the DTA).
Although the DTA has been signed, it has not entered into force yet. For the DTA to enter into force, the respective ratification procedures have to have been finalized in both countries.
Below we will discuss a selection of provisions included in the DTA of which we think they might interest our readers.
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On January 22, 2016 we already reported regarding the signing ceremony with respect to a Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports that we expected to take place on January 27, 2016. Our expectations were based on a press release issued by the Swiss Government earlier that week.
On the same day the OECD issued a press release confirming that on Wednesday January 27, 2016 ministers and top tax officials from more than 30 countries will sign the Multilateral Competent Authority Agreement at the OECD.
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On January 21, 2016 the Court of Justice of the European Union (CJEU) judged in Case C‑335/14 Les Jardins de Jouvence SCRL versus État belge (intervening party: AXA Belgium SA), (ECLI:EU:C:2016:36).
· Is a serviced residence, within the meaning of the Decree of 5 June 1997, [which operates] with a view to profit individual dwellings designed for one or two persons, comprising a fitted kitchen, a sitting room, a bedroom and a fitted bathroom, thereby enabling residents to lead an independent life, together with a range of optional services supplied against payment, with a view to profit, those services not being available exclusively to the occupants of the serviced residences (a bar restaurant, a hairdressing and beauty salon, a physiotherapy room, occupational therapy activities, a laundry, a pharmacy and blood collection point and a doctor’s surgery), an essentially charitable organisation which supplies “services and goods closely linked to welfare and social security work” for the purposes of Article 13A(1)(g) of [the] Sixth Directive?
· Is the answer to Question 1 different if the serviced residence in question receives, for the supply of the services in question, subsidies or any other form of advantage or funding from public authorities?
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On January 21, 2016 on the website of the Court of Justice of the European Union the Opinion of Advocate General Bobek in Case C-48/15 État belge versus was published (ECLI:EU:C:2016:45).
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