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On October 8, 2018 the OECD announced that The Dominican Republic joined the Inclusive Framework on BEPS. Therewith the total number of jurisdictions that have joined the Inclusive Framework on BEPS comes to 119.

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On October 2, 2018 the Australian Government issued a discussion paper exploring options to move towards a fairer and more sustainable tax system for the digitalised economy. The Australian Government invites interested parties to comment on this consultation. Responses to the consultation can be submitted up until November 30, 2018.

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On September 26, 2018 the Australian Taxation Office (ATO) released 2 documents providing guidance regarding the diverted profits tax (DPT). The first document is a Law Companion Ruling (LCR 2018/6). The other document is a Practical Compliance Guideline (PCG 2018/5).

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On October 4, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-416/17, European Commission, represented by J.-F. Brakeland and W. Roels, acting as Agents, applicant, versus French Republic, represented by E. de Moustier, A. Alidière and D. Colas, acting as Agents (ECLI:EU:C:2018:811).

By its application, the European Commission asks the Court to declare that, by its discriminatory and disproportionate treatment of French parent companies which receive dividends from foreign subsidiaries with regard to the right to reimbursement of tax levied in breach of EU law, as interpreted by the Court in its judgment of 15 September 2011, Accor(C‑310/09, EU:C:2011:581), the French Republic has failed to fulfil its obligations under Article 49, Article 63 and the third paragraph of Article 267 TFUE, along with the principles of equivalence and effectiveness.

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On October 2, 2018 the Swiss Federal Department of Finance (FDF) issued a press release announcing that the Protocol amending the Swiss - Latvian DTA entered into force on September 3, 2018. Based on Article XIV, Paragraph 2 of the Protocol this means that the provisions of the Protocol will take effect from January 1, 2019.

  1. ECOFIN removes Palau from its list of non-cooperative jurisdictions for tax purposes and removes Liechtenstein and Peru from its ‘grey list’
  2. VAT – ECOFIN adopts measures to boost administrative cooperation
  3. VAT – ECOFIN agrees on short-term fixes, pending overhaul
  4. ECOFIN agrees to allow reduced VAT rates for electronic publications
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