In this edition: IMF – IS THE WTO A WORLD TAX ORGANIZATION? - A PRIMER ON WTO RULES FOR TAX POLICYMAKERS; CFE – CFE Opinion Statement FC 3/2016 on the proposal for an EU Anti-Tax Avoidance Directive of 28 January 2016; South Africa – Guide for Tax Rates/Duties/Levies (Issue 12); South Africa – VAT 412 - Guide for Share Block Schemes; TEI – TAX EXECUTIVES INSTITUTE, INC. comments on REG-109822-15 relating to Proposed Regulations Requiring Country-by-Country Information Reporting by Certain Parent Entities of Multinational Enterprise Groups submitted to The Internal Revenue Service March 21, 2016; UK – Tackling disguised remuneration (Policy paper); Germany – Veröffentlichung der BFH-Urteile vom 17. Dezember 2014, I R 23/13, und vom 24. Juni 2015, I R 29/14; Nichtanwendung der Urteilsgrundsätze in vergleichbaren Fällen (BMF Schreiben)

From the International Monetary Fund:

IS THE WTO A WORLD TAX ORGANIZATION? - A PRIMER ON WTO RULES FOR TAX POLICYMAKERS

From the Confédération Fiscale Européenne:

CFE Opinion Statement FC 3/2016 on the proposal for an EU Anti-Tax Avoidance Directive of 28 January 2016

From the South African Revenue Service:

• Guide for Tax Rates/Duties/Levies (Issue 12)
• VAT 412 - Guide for Share Block Schemes

From the Tax Executives Institute:

TAX EXECUTIVES INSTITUTE, INC. comments on REG-109822-15 relating to Proposed Regulations Requiring Country-by-Country Information Reporting by Certain Parent Entities of Multinational Enterprise Groups submitted to The Internal Revenue Service March 21, 2016

From GOV.UK:

Tackling disguised remuneration (Policy paper)

From the German Ministry of Finance:

Veröffentlichung der BFH-Urteile vom 17. Dezember 2014, I R 23/13, und vom 24. Juni 2015, I R 29/14; Nichtanwendung der Urteilsgrundsätze in vergleichbaren Fällen (BMF Schreiben) (Nach dem Ergebnis der Erörterungen mit den obersten Finanzbehörden der Länder sind die Grundsätze der BFH-Urteile vom 17. Dezember 2014, I R 23/13 (BStBl II 2016 S. …), und vom 24. Juni 2015, I R 29/14 (BStBl II 2016 S. …), über die entschiedenen Einzelfälle hinaus nicht anzuwenden, soweit der BFH eine Sperrwirkung von DBA-Normen, die inhaltlich Artikel 9 Absatz 1 OECD-Musterabkommen (OECD-MA) entsprechen, gegenüber § 1 AStG angenommen hat.)

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