OECD releases first stage 2 monitoring reports for BEPS Action 14 on improving tax dispute resolution mechanisms, including a report on the Netherlands
The work on BEPS Action 14 continues with the publication on 13 Augustus 2019 of the first round of stage 2 peer review monitoring reports, which consists of monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review reports. This was announced in a press release published on the website of the OECD. The stage 2 monitoring reports for Belgium, Canada, the Netherlands, Switzerland, United Kingdom and the United States evaluate the progress made by ...
Peer review reports on the exchange of information on tax rulings: Sint Maarten not assessed as it suffered a natural disaster in 2017
The Inclusive Framework on BEPS has released the 2017 Peer Review Reports on the Exchange of Information on Tax Rulings (hereafter: the report) in connection with its assessment of individual jurisdictions' progress in spontaneously exchanging information on tax rulings, in accordance with Action 5 of the OECD/G20 BEPS package. The peer review reports show that one key aim of the BEPS Project – increasing transparency on tax rulings - is ...
Peer review reports on the exchange of information on tax rulings: Aruba mentioned in relation to TIEA’s and exchange of information with other countries
The Inclusive Framework on BEPS has released the 2017 Peer Review Reports on the Exchange of Information on Tax Rulings (hereafter: the report) in connection with its assessment of individual jurisdictions' progress in spontaneously exchanging information on tax rulings, in accordance with Action 5 of the OECD/G20 BEPS package. The peer review reports show that one key aim of the BEPS Project – increasing transparency on tax rulings - is ...
Hoge Raad verklaart cassatieberoep ongegrond in zaak over toepassing van de verhuisboedelvrijstelling met betrekking tot de invoer van een personenauto vanuit Canada in Aruba
Samenvatting zaak De Hoge Raad heeft arrest gewezen in het cassatieberoep van belanghebbende tegen de uitspraak van Gemeenschappelijk Hof van Justitie van Aruba, Curaçao, Sint Maarten en van Bonaire, Sint Eustatius (hierna: het Hof) in een zaak over het voor doeleinden van de heffing van invoerrechten al dan niet van toepassing zijn van de zogenoemde “verhuisboedelvrijstelling” met betrekking tot de invoer in Aruba van een personenauto uit Canada. Reeds op ...