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On November 12, 2015, Australia and Germany signed a new Agreement for the Elimination of Double Taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion and Avoidance (Hereafter: the DTA). Subsequently on April 1, 2016 the Australian Government published draft legislation to give the new DTA the force of law in Australia. The Australian Government is seeking comments on the proposed legislation and the accompanying explanatory memorandum. The Closing date for submissions is April 29, 2016.
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In this edition: IMF – FISCAL MONITOR (FM) - Acting Now, Acting Together - Advance Copy Chapter 2: Fiscal Policies for Innovation and Growth; OECD – Rising tax revenues are key to economic development in African countries; Ireland – Revenue eBrief No. 35/16 - Tax and Duty Appeals Manual; Netherlands – Nieuwe versie 'Handboek Loonheffingen 2016' gepubliceerd; Netherlands – 'Handboek Ondernemen 2016' gepubliceerd; Netherlands – Omzetbelasting, vrijstelling; artikel 11, eerste lid, aanhef en onderdeel g, onder 1°, van de Wet op de omzetbelasting 1968 (Besluit van De Staatssecretaris van Financiën)
Read more: International Tax Plaza’s Quick News from April 1, 2016
Netherlands to plea for an EU-wide introduction of a (computer) screen tax to combat health problems
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Some countries are discussing the option of introducing a so-called sugar tax to combat health problems. The Dutch Government however has chosen a more sophisticated approach. Today the Dutch Government has announced its plans to introduce a so-called (computer) screen tax. The idea behind the plan is that every new generation is becoming less healthy and that this is partly caused by insufficient movement. According to the Dutch Government this insufficient movement is a.o. caused by people spending more and more time behind (computer) screens. To discourage people from spending even more time behind (computer) screens, the Dutch Government published a law proposal to introduce a so-called (computer) screen tax.
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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 April 1, 2016 with respect to Saudi Arabia.
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