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From September 27 through September 29, 2017 the Forum on Tax Administration (FTA), which brings together Tax Commissioners from 50 advanced and emerging tax administrations, held its Plenary meeting in Oslo.
Read more: 5 OECD publications released among which 2 handbooks regarding CbC Reporting
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On September 29, 2017 the Swiss Federal Council adopted adopted the Ordinance on the International Automatic Exchange of Country-by-Country Reports of Multinationals. If the referendum deadline expires on October 5, 2017 without a referendum being called, the agreement and the act can enter into force in December 2017.
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On September 26, 2017 the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Belarus signed a Convention for the Elimination of Double Taxation with respect to Taxes on Income and on Capital and the Prevention of Tax Evasion and Avoidance (Hereafter: the DTA).
Although the DTA has been signed, it has not entered into force yet. For the new DTA to enter into force, the respective ratification procedures have to have been finalized in both countries. The Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Union of Soviet Socialist Republics for the avoidance of double taxation with respect to taxes on income and on capital gains, signed in London on July 31, 1985, shall cease to apply between the United Kingdom and the Republic of Belarus from the last date upon which the provisions of this Convention have effect in accordance with Article 28, Paragraph 1 of the DTA (“ENTRY INTO FORCE”).
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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In this edition: Switzerland – Total revision of withholding tax ordinance – FDF opens consultation procedure; Switzerland – Adjustment of the Value Added Tax rates as of 1 January 2018; Switzerland – Mehrwertsteuer: Reduzierte Saldosteuersätze ab 1. Januar 2018
Read more: International Tax Plaza’s Quick News from September 27, 2017
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On September 27, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-73/16, Peter Puškár versus Finančné riaditeľstvo Slovenskej republiky, Kriminálny úrad finančnej správy (ECLI:EU:C:2017:725).
This request for a preliminary ruling concerns the interpretation of Articles 7, 8 and 47 of the Charter of Fundamental Rights of the European Union (‘the Charter’), of Article 1(1), of Article 7(e) and of Article 13(1)(e) and (f) of Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (OJ 1995 L 281, p. 31), and of Article 4(3) TEU and of Article 267 TFEU.
The request has been made in proceedings between, on the one hand, Mr Peter Puškár and the Finančné riaditel’stvo Slovenskej republiky (Finance Directorate of the Slovak Republic, ‘the Finance Directorate’) and, on the other, the Kriminálny úrad finančnej správy (Financial Administration Criminal Office, Slovakia) concerning an action seeking to order the latter to remove Mr Puškár’s name from a list of persons considered by the Finance Directorate to be ‘front-men’, drawn up by the latter in the context of tax collection and the updating of which is carried out by the Finance Directorate, the tax offices subordinate to it and the Financial Administration Criminal Office (‘the contested list’).
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