If you have difficulty viewing this message please click here - and use this code including the square brackets behind
the click here link [*link.webversion*]
   December 2016  
ET Preview IBFD, Your Portal to
Cross-Border Tax Expertise
European Taxation
This free e-mail service informs you about the contents of the forthcoming edition of European Taxation.

Issue No. 12 - 2016 of the European Taxation is now available online.

Visit www.ibfd.org for more information about IBFD publications and services.

Archive | Subscribe to other Journal Previews


P.O. Box 20237
1000 HE Amsterdam
The Netherlands
Tel: 31-20-554 0176
Fax: 31-20-622 8658

Other publications and courses available on Europe:

3rd IBFD Africa Tax Symposium
10-12 May 2017
Accra, Ghana
> Read more

Tax Planning and Substance
16-17 February 2017
> Read more

Number 12 - 2016 contains the following:

First Decision on the Arbitration Convention (90/436)

Nikolaj Bjørnholm

The Danish Western High Court is probably the first court within the European Union to decide a case on the Arbitration Convention (90/436). The issue in the case was whether or not the taxpayer’s MAP request had been rightly denied by the Danish tax authorities on the grounds that it failed to state certain particulars, which, according to the taxpayer, were not required under either the Arbitration Convention itself or under the Code of Conduct. The Court agreed with the taxpayer. This article discusses the decision and its ramifications.


Tax Regime Applicable to Consolidated Tax Groups in Spain:

An Analysis in Light of EU Law

Estefanía López Llopis

This article analyses the impact of the tax reform enacted by Law 27/2014 of 27 November 2014 on the definition of a tax consolidated group and the conditions for group membership, in particular the requirement to be resident in Spain. The author reviews the influence of key ECJ cases in this area on the Spanish tax reform, concluding that the reform was undertaken to ensure compliance of the tax consolidation regime with EU law.

European Union

The Principal Purpose Test under BEPS Action 6: Is the OECD Proposal Compliant with EU Law?

Oleksandr Koriak

In this article, the author contributes to the discussion on the BEPS project and its compatibility with EU law, focusing specifically on the PPT rule. The question addressed is whether or not Member States will be able to implement the proposed rule into their tax treaty networks in compliance with EU law. In addition, the PPT formula chosen by the European Commission in the Anti Tax Avoidance Package is analysed.


Recent Tax Developments

Christian Fichtinger

This article outlines a number of recent Austrian tax developments, including an amendment of the interim tax regime for private foundations, new rules concerning exit taxation and the new Transfer Pricing Documentation Law.

Laura Ambagtsheer-Pakarinen
Laura Ambagtsheer-Pakarinen
Court of Justice
Laura Ambagtsheer-Pakarinen

Introduction of the Standard Audit File for Tax (SAF-T)

Katarzyna Bronżewska

In this note, the author discusses Poland’s adoption of the OECD’s Standard Audit File for Tax, which is intended to provide tax authorities with access to relevant electronic data in an easily readable format to allow for tax inspections that are more efficient and effective.


The Spanish Dell Case – Do We Need Anti-BEPS Measures If the Existing Rules Are Broad Enough?

Aleksandra Bal

In this note, the author discusses the landmark decision of the Spanish Supreme Court in Dell, on the creation of PEs in foreign jurisdictions, in light of the proposed Action 7 anti-BEPS measures.

Please consider the impact on the environment before printing this e-mail.