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On November 23, 2017 the OECD announced that Trinidad and Tobago joined the Inclusive Framework on BEPS. Therewith the total number of jurisdictions that have joined the Inclusive Framework on BEPS comes to 108.
Read more: Trinidad and Tobago have joined the Inclusive Framework on BEPS
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On November 21, 2017 the OECD published a new list of countries and jurisdictions participating in the Inclusive Framework on BEPS. Based on this list, Tunisia is the latest country that joined the Inclusive Framework on BEPS. Therewith the total number of jurisdictions that have joined the Inclusive Framework on BEPS comes to 107.
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On November 22, 2017 the UK Government opened a public consultation on a position paper on corporate tax and the digital economy. The position paper describes how the UK Government thinks it can best achieve that it is ensured that the corporate tax rules respond to the modernisation of the economy and deliver appropriate results for digital businesses that generate value in unique ways. The consultation will run until January 31, 2018.
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On November 22, 2017 the UK Chancellor of the Exchequer delivered his Autumn Budget 2017 to the UK Parliament. Below we will shortly discuss a selection of measures that were announced in the Autumn Budget 2017 of which we think our readers might be interested in.
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On November 22, 2017 the Court of Justice of the European Union (CJEU) judged in Case C-251/16, Edward Cussens, John Jennings, Vincent Kingston versus T.G. Brosnan (ECLI:EU:C:2017:881).
This request for a preliminary ruling relates to the interpretation of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1; ‘the Sixth Directive’) and to the principle that abusive practices are prohibited in the sphere of value added tax (VAT).
The request has been made in proceedings brought by Edward Cussens, John Jennings and Vincent Kingston against T.G. Brosnan, Inspector of Taxes (Ireland), as representative of the Office of the Revenue Commissioners (Ireland) (‘the Commissioners’), concerning the recovery of VAT relating to sales of immovable property.
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