World news
17 August 2017

OECD releases draft update of Model Tax Convention

The OECD Committee on Fiscal Affairs has just released a draft update of the OECD Model Tax Convention. Neither the Committee on Fiscal Affairs nor the OECD Council have yet approved the update, but some significant parts have already been…

World news
17 August 2017

2017 OECD Transfer Pricing Guidelines

On 10 July 2017, the long awaited 2017 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2017 Transfer Pricing Guidelines) were released. The new edition counting 612 pages replaces the previous Transfer Pricing…

World news
15 June 2017

Independent groups of persons under CJEU scrutiny

Four cases dealing with VAT exemptions for independent groups of persons are currently before the Court of Justice of the European Union (CJEU) waiting for a ruling. The CJEU’s conclusions in these individual cases may strongly affect the conditions…

World news
15 June 2017

CJEU opens way to recovering twice paid VAT from state

The incorrect application of a VAT regime may have far-reaching consequences for taxpayers even if the state budget does not actually lose out. If the tax administration finds that the reverse charge regime has not been applied even though…

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