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The next meeting of the EU Economic and Financial Affairs Council (ECOFIN) is taking place on October 2, 2018.
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On October 1, 2018 the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) will enter into force with respect to:
· New Zealand;
· Serbia;
· Sweden; and
· The United Kingdom.
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On September 27, 2018 the OECD issued a press release announcing that on September 20, 2018 the Slovak Republic and on September 26, 2018 Australia, France and Japan deposited their instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
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The Dutch Government intends to renew its tax treaty policy and to draw up a list of low-taxing jurisdictions. In this respect the Dutch Ministry of Finance opened a public consultation on September 25, 2018. The closing date for submitting input is October 22, 2018.
Interest groups, employers' organizations, (international operating) companies, tax advisers, scientists, NGOs and all other interested parties are invited to provide input.
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On September 20, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-685/16, EV versus Finanzamt Lippstadt, (ECLI:EU:C:2018:743).
This request for a preliminary ruling concerns the interpretation of Articles 63 to 65 TFEU.
The request has been made in proceedings between EV, a partnership limited by shares governed by German law, and the Finanzamt Lippstadt (Central Tax Office, Lippstadt, Germany; ‘the Tax Office’) concerning trade tax imposed on EV.
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