The Resource Blickpunkt International

Blickpunkt International

Label
Blickpunkt International
Title
Blickpunkt International
Creator
Subject
Language
eng
Summary
This article describes Swiss tax treaty developments including an amending protocol with the US, the Swiss withholding tax reform and a decision of the Federal Court on assistance in tax collection under the treaty with France concerning the identification of bank clients. It describes EU developments including the implementation of the Mandatory Disclosure Directive, the amendment of the Dutch substance requirements following the ECJ decision in Danish beneficial owner case, the implementation of the ATAD-2 Directive in the Netherlands accompanied with the withdrawal of the BV/CV Decree and the implementation of the ATAD-2 in Luxembourg. The last part describes BEPS developments concerning the taxation of the digital economy, action 4: peer reviews regarding harmful tax practices and action 15: peer reviews on dispute resolution mechanisms
Citation source
In: Steuer Revue = Revue fiscale. - Muri-Bern. - Vol. 74 (2019), no. 10 ; p. 700-710
http://library.link/vocab/creatorName
  • Huber, M.F
  • Mahawattage, S
  • Berr, F
  • Zahnd, N
  • Sidler, M
Geographic coverage
  • North America
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • tax treaty
  • BEPS
  • tax reform
  • withholding tax
  • mandatory disclosure
  • EU Directive
  • DST
  • MAP
  • collection of tax
  • ATAD 2
  • harmful tax competition
  • dispute resolution
Label
Blickpunkt International
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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