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http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2833-panama-signs-the-multilateral-convention-on-mutual-administrative-assistance-in-tax-matters Panama signs the Multilateral Convention on Mutual Administrative Assistance in Tax Matters - Panama signs the Multilateral Convention on Mutual Administrative Assistance in Tax MattersOn October 27, 2016 the OECD published a press release announcing that on that same date Panama signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Therewith the total number of signatories to the convention comes to 105...

http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2829-hong-kong-concludes-competent-authority-agreements-on-the-automatic-exchange-of-financial-account-information-with-the-uk-and-japan Hong Kong concludes Competent Authority Agreements on the Automatic Exchange of Financial Account Information with the UK and Japan - Hong Kong concludes Competent Authority Agreements on the Automatic Exchange of Financial Account Information with the UK and JapanOn October 26, 2016 the Hong Kong Inland Revenue Department issued a press release announcing that Hong Kong has signed agreements with Japan and the United Kingdom with a view to commencing automatic exchange of financial account information in tax matters (AEOI) with these two tax jurisdictions in 2018...

http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2828-singapore-and-norway-concluded-a-competent-authority-agreement-on-the-automatic-exchange-of-financial-account-information Singapore and Norway concluded a Competent Authority Agreement on the Automatic Exchange of Financial Account Information - Singapore and Norway concluded a Competent Authority Agreement on the Automatic Exchange of Financial Account InformationOn October 26, 2016 the Inland Revenue Authorities of Singapore issued a press release announcing that on October 25, 2016 the Competent Authorities of Singapore and Norway concluded an Agreement on the Automatic Exchange of Financial Account Information to Improve International Tax Compliance (Hereafter: The Agreement)...

http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2827-singapore-and-south-africa-concluded-a-competent-authority-agreement-on-the-automatic-exchange-of-financial-account-information Singapore and South Africa concluded a Competent Authority Agreement on the Automatic Exchange of Financial Account Information - Singapore and South Africa concluded a Competent Authority Agreement on the Automatic Exchange of Financial Account InformationOn October 26, 2016 the Inland Revenue Authorities of Singapore issued a press release announcing that on October 24, 2016 the Competent Authorities of the Republic of Singapore and the Republic of South Africa concluded an Agreement on the Automatic Exchange of Financial Account Information to Improve International Tax Compliance (Hereafter: The Agreement)...

http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2826-opinion-of-the-ag-delivered-in-case-c-679-15-ultra-brag-articles-202-3-and-212a-of-the-community-customs-code-attribution-of-conduct-and-knowledge-of-an-employee-to-the-employer Opinion of the AG delivered in Case C-679/15, Ultra-Brag (Articles 202(3) and 212a of the Community Customs Code - Attribution of conduct and knowledge of an employee to the employer) - Opinion of the AG delivered in Case C-679/15, Ultra-Brag (Articles 202(3) and 212a of the Community Customs Code - Attribution of conduct and knowledge of an employee to the employer)On October 26, 2016 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Wahl in Case C 679/15, Ultra-Brag AG versus Hauptzollamt Lörrach (ECLI:EU:C:2016:807) was published.To what extent is an employer liable for a customs debt brought about as a result of one of its employees infringing customs obligations in the performance of the tasks entrusted to him? That is the issue on which the Court is called upon to rule in the present request for a preliminary ruling.This request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Finance Court, Baden-Württemberg, Germany) turns on the proper construction of the term ‘debtor’ as defined in the first and second indents of Article 202(3) of Regulation (EEC) No 2913/92, and more precisely on the parameters for holding a legal person liable for the conduct of its employees. In the same vein, the referring court also seeks guidance as to whether ‘obvious negligence’ within the meaning of Article 212a of the Customs Code includes the possible negligence of an employee...

http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2825-opinion-of-the-ag-delivered-in-case-c-14-16-euro-park-service-article-11-of-directive-90-434-eec-freedom-of-establishment Opinion of the AG delivered in Case C-14/16, Euro Park Service (Article 11 of Directive 90/434/EEC - Freedom of establishment) - Opinion of the AG delivered in Case C-14/16, Euro Park Service (Article 11 of Directive 90/434/EEC - Freedom of establishment)On October 26, 2016 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Wathelet in Case C 14/16, Euro Park Service, having assumed the rights and obligations of Cairnbulg Nanteuil versus Ministre des finances et des comptes publics (ECLI:EU:C:2016:806) was published.This request for a preliminary ruling of 16 December 2015 by the Conseil d’État (Council of State) (France), lodged at the Court Registry on 11 January 2016, is concerned with the interpretation of Article 49 TFEU and Article 11 of Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States.The request was made in proceedings between the company governed by Luxembourg law Euro Park Service (‘Euro Park’), successor in law to the French company SCI Cairnbulg Nanteuil (‘SCI Cairnbulg Nanteuil’), and the French tax authority (‘the tax authority’) concerning the imposition of supplementary corporation tax assessments, the additional contribution for that tax and the corresponding penalties. According to the French tax authority, those taxes and penalties arise from the fact, first, that SCI Cairnbulg Nanteuil had not sought the ministerial approval provided for under French law in the case of transfers to a foreign company and, secondly, that, in any event, that approval would not have been granted to it since the company’s dissolution was not justified for commercial reasons, but had the objective of evading or avoiding tax.The referring court considers that in order to resolve the dispute before it, it is necessary to ascertain, in particular, whether Article 49 TFEU precludes national legislation which, for the purpose of preventing tax evasion and avoidance, systematically imposes a condition that the use of the common system of taxation applicable to mergers and operations treated as such is to be subject to a process of prior approval only for transfers made to foreign legal persons...

http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2824-the-opinion-of-the-ag-in-case-c-448-15-wereldhave-belgium-and-others-applicability-of-directive-directive-90-435-eec-free-movement-of-capital The opinion of the AG in Case C-448/15, Wereldhave Belgium and Others (Applicability of Directive 90/435/EEC - Free movement of capital) - The opinion of the AG in Case C-448/15, Wereldhave Belgium and Others (Applicability of Directive 90/435/EEC - Free movement of capital)On October 26, 2016 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Campos Sánchez-Bordona in Case C 448/15, Belgische Staat versus Wereldhave Belgium Comm. VA, Wereldhave International NV and Wereldhave NV (ECLI:EU:C:2016:808) was published.Once again, the Court of Justice has before it a case in which dividends distributed by a subsidiary (in this case, a Belgian company) to its (Netherlands) parent company are subject to a withholding tax levied at source by the tax authorities of the Kingdom of Belgium, in respect of tax on income from investments.The first of the questions on which the referring court seeks a preliminary ruling relates to the interpretation of Directive 90/435/EEC. In view of the particular status of the parent company in the Netherlands, it is necessary first of all to establish whether it should be treated as falling under ‘companies of a Member State’ to which the directive applies (Article 2).If that is the case, then the question arises whether the withholding at source is compatible with Article 5 of Directive 90/435, which in principle exempts the profits distributed by a subsidiary to its parent company from such a withholding tax.If, on the other hand, Directive 90/435 is not applicable in this case, then the referring court asks whether the Belgian legislation which renders the dividends in question subject to tax is consistent with Articles 49 and 63 TFEU...

http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2823-european-commission-presents-its-plans-for-corporate-tax-reforms European Commission presents its plans for corporate tax reforms - European Commission presents its plans for corporate tax reformsOn October 25, 2016 the European Commission revealed its plans to overhaul the way in which companies are taxed. The Commission’s plans consist out of the following 3 elements:1. a proposal for a Council Directive on a Common Corporate Tax Base (CCTB) and a proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB);2. a proposal for a Council Directive on Double Taxation Dispute Resolution Mechanisms in the EU which lays down rules to resolve disputes between Member States on how to eliminate double taxation of income from business and the rights of taxpayers in this context;3. a proposal for amendments to the Anti Tax Avoidance Directive proposing new measures aimed at stopping companies from exploiting loopholes, known as hybrid mismatches, between Member States' and non-EU countries' tax systems to escape taxation...

http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2814-switzerland-federal-department-of-finance-lowers-the-rate-of-the-compensatory-interest-for-direct-federal-tax-to-zero Switzerland – Federal Department of Finance lowers the rate of the compensatory interest for direct federal tax to zero - Switzerland – Federal Department of Finance lowers the rate of the compensatory interest for direct federal tax to zeroOn October 21, 2016 the Swiss Federal Department of Finance (FDF) issued a press release announcing that it has decided to set the remuneration for prematurely paid amounts (Vergütungszinssatz) of direct federal tax at 0% for the calendar year 2017. According to the FDF by doing so it reacts to the persistently low interest rate and the negative interest rates...

http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2813-another-5-countries-signed-the-mcaa-on-the-exchange-of-country-by-country-reports Another 5 countries signed the MCAA on the Exchange of Country-by-Country Reports - Another 5 countries signed the MCAA on the Exchange of Country-by-Country ReportsOn October 21, 2016 the OECD issued a press release announcing that another 5 countries have signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports ("CbC MCAA"). With these 5 countries the total number of signatories comes to 49...

http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2812-oecd-g20-launch-global-review-of-map-programmes OECD/G20 launch global review of MAP programmes - OECD/G20 launch global review of MAP programmesOn October 20, 2016 the OECD released key documents, approved by the Inclusive Framework on BEPS, that will form the basis of the Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan...

http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2811-the-opinion-of-the-ag-in-case-c-573-15-oxycure-belgium-directive-2006-112-ec-medical-treatment-using-oxygen-reduced-rate-of-vat The opinion of the AG in Case C-573/15, Oxycure Belgium (Directive 2006/112/EC – Medical treatment using oxygen - Reduced rate of VAT) - The opinion of the AG in Case C-573/15, Oxycure Belgium (Directive 2006/112/EC – Medical treatment using oxygen - Reduced rate of VAT)On October 20, 2016 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Mengozzi in Case C 573/15, État belge versus Oxycure Belgium SA (ECLI:EU:C:2016:792) was published.Having regard to the principle of fiscal neutrality, is a Member State permitted to apply value added tax (VAT) to the sale and/or hire of oxygen concentrators at the standard rate of 21% when it applies a reduced rate of 6% to the sale of medical oxygen cylinders?This is, in essence, the question referred to the Court for a preliminary ruling by the Cour d’appel de Liège (Court of Appeal, Liège, Belgium), which concerns the interpretation of Article 98(1) and (2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2006/138/EC of 19 December 2006 (‘the VAT Directive’), Annex III, points 3 and 4, of that directive and the principle of fiscal neutrality.This request has been made in a dispute between the État belge (Belgian State) and Oxycure Belgium SA (‘Oxycure’) regarding liability to VAT for the activity of sale and/or hire of oxygen concentrators and accessories for oxygen therapy...

http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2810-cjeu-judges-in-case-c-24-15-ploeckl-article-28c-a-a-and-d-of-the-sixth-directive-failure-to-comply-with-an-obligation-to-provide-a-vat-identification-number-issued-by-the-member-state-of-destination CJEU judges in Case C-24/15, Plöckl (Article 28c(A)(a) and (d) of the Sixth Directive - Failure to comply with an obligation to provide a VAT identification number issued by the Member State of destination) - CJEU judges in Case C-24/15, Plöckl (Article 28c(A)(a) and (d) of the Sixth Directive - Failure to comply with an obligation to provide a VAT identification number issued by the Member State of destination)On October 20, 2016 the Court of Justice of the European Union (CJEU) judged in Case C-24/15, Josef Plöckl versus Finanzamt Schrobenhausen (ECLI:EU:C:2016:791).Do Article 22(8) of the Sixth Directive, in the version resulting from Article 28h thereof, and the first subparagraph of Article 28c(A)(a) and Article 28c(A)(d) of the Sixth Directive permit Member States to refuse to grant a tax exemption in respect of an intra-Community supply (in this instance, an intra-Community transfer) where, although the supplier has not taken all the measures that can reasonably be expected of him from the point of view of the formal requirements applicable to the recording of the VAT identification number, there is no specific evidence of tax evasion, the goods have been moved to another Member State and the other conditions of exemption from tax are also met?...

http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2809-the-oecd-launched-an-interesting-webpage-on-the-automatic-exchange-of-information-between-tax-authorities The OECD launched an interesting webpage on the automatic exchange of information between tax authorities - The OECD launched an interesting webpage on the automatic exchange of information between tax authoritiesOn October 20, 2016 the OECD launched a very interesting webpage on the automatic exchange of information between tax authorities based on the Common Reporting Standard (CRS). According to the OECD the webpage shows all bilateral exchange relationships that are currently in place for the automatic exchange of CRS information. The relationships shown included those under the framework of Article 6 of the Multilateral Convention and the CRS MCAA, as well as exchange relationships based on bilateral agreements and the EU framework...

http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2806-japan-and-austria-reach-an-agreement-in-principle-on-a-new-dta Japan and Austria reach an agreement in principle on a new DTA - Japan and Austria reach an agreement in principle on a new DTAOn October 20, 2016 the Japanese Ministry of Finance issued a press release announcing the Government of Japan and the Government of the Republic of Austria have agreed in principle on a new Convention that replaces the Convention between Japan and the Republic of Austria for the Avoidance of Double Taxation with respect to Taxes on Income which entered into force in 1963...

http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2804-andorra-becomes-the-86th-jurisdiction-to-join-the-inclusive-framework-on-beps Andorra becomes the 86th jurisdiction to join the Inclusive Framework on BEPS - Andorra becomes the 86th jurisdiction to join the Inclusive Framework on BEPSThe OECD issued a short press release announcing that Andorra became the 86th jurisdiction to join the Inclusive Framework on BEPS...

http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2802-australia-draft-taxation-ruling-income-tax-distributions-from-foreign-companies-meaning-of-at-the-time-the-distribution-is-made-when-applying-the-participation-test Australia – Draft Taxation Ruling - Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test - Australia – Draft Taxation Ruling - Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation testOn October 12, 2016 the Australian Taxation Office (ATO) published a Draft Taxation Ruling TR2016/D2 for public comment. The ruling provides guidance on applying the participation test in Subdivision 768-A when working out whether an equity distribution received by an Australian corporate tax entity from a foreign company is not assessable and not exempt (NANE) income. The due date for comments is November 25, 2016...

http://www.internationaltaxplaza.info/homepage/news-archive/news-archive-october-2016/2799-oecd-launches-business-survey-on-tax-certainty OECD launches business survey on tax certainty - OECD launches business survey on tax certaintyOn October 18, 2016 the OECD launched a business survey to invite businesses and other stakeholders to contribute their views on tax certainty. According to the OECD, the survey is an open and wide-spread consultation which supports the G20 future tax policy work. At the Hangzhou Summit in September 2016, the G20 Leaders emphasised the benefits of tax certainty in promoting investment, trade and balanced growth. Together with the IMF, the OECD was asked to continue working to enhance tax certainty...

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