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As follow-up to its public consultation of May 2022, on March 31, 2023 the Irish Department of Finance launched a Feedback Statement on the transposition of the EU Minimum Tax Directive (the Pillar Two Directive). The consultation period will run to close of business on Monday May 8, 2023. Considering the role that Irish entities play in many international structures, it is certainly worth taking notice of the legislative approach to implement the EU Minimum Tax Directive as proposed by the Irish Department of Finance.
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On March 30, 2023 on the website of the Court of Justice of the European Union (CJEU) 2 judgments of the Seventh Chamber of the CJEU were published. Both the judgments regard the question whether in the underlying cases the activities by a municipality are to be considered to constitute an economic activity performed by a taxable person for VAT purposes or not?
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Op 30 maart 2023 is in de Staatscourant het besluit van de staatssecretaris van Besluit van 21 maart 2023, nr. 2023-14431 inzake inkomstenbelasting, vennootschapsbelasting. Totaalwinst (Besluit Totaalwinst) gepubliceerd.
Read more: Besluit van de staatssecretaris van Besluit van 21 maart 2023, nr. 2023-14431 inzake...
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On March 29, 2023 the Government of Liechtenstein announced that it opened a consultation on draft legislation to implement a global minimum taxation of large multinationals and large Liechtenstein domestic groups (Pillar 2 of the Two-Pillar solution). The consultation period ends on June 2, 2023. The consultation report and the law proposal are to be discussed in parliament in the beginning of September 2023.
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On March 28, 2023 the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) published seven new second round peer review reports on transparency and exchange of information on request (EOIR), for six of its members (Albania, the Czech Republic, Mexico, Nigeria, Saint Lucia and Togo) and one non-member, which had previously been deemed of relevance to its work on EOIR (Nicaragua).
Read more: The Global Forum published seven new peer review reports on transparency and EOIR
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On March 28, 2023 the Dutch Ministry of Finance updated the list of published synthesized texts of DTAs the Netherlands concluded with other jurisdiction to which the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (The MLI). Currently the synthesized texts of the following 22 DTAs the Netherlands has concluded with other jurisdictions have been made available:
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Op 17 maart 2023 is op rechtspraak.nl de zeer interessante conclusie van Advocaat-Generaal Wattel in de gevoegde zaken met Zaaknummers 22/01909 en 22/03307 (ECLI:NL:PHR:2023:226) gepubliceerd. De gevoegde zaken betreft de boekjaren 2012 en 2013. Een zaak die als de Hoge Raad de conclusie van de Advocaat-Generaal volgt grote gevolgen kan hebben voor belastingplichtigen die internationaal actief zijn en die vorderingen en schulden hebben in dezelfde buitenlandse valuta’s. In beide jaren handelt het om de volgende twee geschilpunten: (i) is voor verplichte samenhangende waardering van USD-vorderingen en -schulden een feitelijk zeer effectieve hedge voldoende, of is daarnaast een hedging-oogmerk of bedrijfseconomisch verband tussen vordering en schuld vereist? (ii) leiden de supply en distribution agreements tussen [D] en een Zwitserse groepsvennootschap (AG) tot onzakelijke winstverschuiving die gecorrigeerd moet worden ex art. 8b Wet Vpb?
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Op 23 maart 2023 heeft staatssecretaris van Rij naar aanleiding van diverse signalen die hij heeft ontvangen vanuit de Belastingdienst, de Vereniging van Nederlandse Gemeenten, gemeentelijke uitvoeringsorganisaties en de rechtspraak een brief aan de Voorzitter van de Tweede Kamer der Staten-Generaal gestuurd waarin hij een aanvullend plan van aanpak inzake tot de no-cure-no-pay-problematiek (ncnp problematiek) met betrekking tot de BPM en WOZ uiteenzet.
Read more: De staatssecretaris van financiën presenteert een aanvullend plan van aanpak mbt de...
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On March 23, 2023 the Spring Finance Bill and the accompanying Explanatory Notes have been published on the website of the UK Parliament. For international tax specialists the Bill as introduced in the House of Commons for a first reading is very interesting because it contains draft legislation to implement Pillar 2 (ensuring that large multinational enterprises pay a minimum level of tax) in the UK.
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On March 20, 2023, the German Federal Ministry of Finance published a discussion draft for a law implementing the directive to ensure a global minimum taxation for multinational corporate groups and large domestic groups in the European Union. The interested professional public is given the opportunity to comment on the discussion draft. The consultation period runs until April 21, 2023. Interested parties can send their input to the following e-mail address This email address is being protected from spambots. You need JavaScript enabled to view it..
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