Tax Update — July 2014: new rules for exit tax on capital gains upon migration; the tax treaty network; and more
Arendt & Medernach has released the July edition of its Tax Update.
- New rules for exit tax on capital gains upon migration
- Ratification of the Convention on Mutual Administrative Assistance in Tax Matters
- Introduction of the new procedure for the exchange of information upon request
- Introduction of the new Mini-One Stop Shop regime
- Direct taxes — transfer of losses within groups and consortium — Case C-80/12 5
- Indirect taxes — reduced VAT rate only applicable to printed books — Case C-219/13 5
- Indirect taxes — does the use of a customer’s infrastructure create a fixed establishment for VAT purposes? — case C-605/12 5
- Tax treaty network
- The European Union Commission adopts communication on transfer pricing
- Law of 2 April 2014 transposing directives 2009/133/EC, 2011/96/EU and 2013/13/EU 7
- OECD Declaration on Automatic Exchange of Information in Tax Matters
- OECD / BEPS — comments on discussion draft on ‘Neutralise the effects of hybrid mismatch arrangements’
Click on the link below to read the Arendt & Medernach briefing.
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The Arendter — September 2014: private foundations; MiFID II; cross-border AIF distribution; and more
Discover the second issue of Arendt & Medernach’s magazine The Arendter. This publication will give you a quick overview of key topics related to your daily business.
On 5 September 2014, the Luxembourg and French finance ministers signed a fourth amendment to the Luxembourg-France Double Tax Treaty dated 1 April 1958.