El 5 de diciembre de 2017, los ministros de Finanzas de la Unión Europea (UE) adoptaron una lista de "jurisdicciones no cooperativas a efectos fiscales", también conocida como "La Lista Negra". La lista forma parte de la labor de la UE contra la evasión y elusión...
On 20 May 2015, the European Parliament adopted the Fourth Money Laundering Directive. This directive obligates EU member states to adopt a UBO-register of corporate and legal entities. Such register should include at least the name, the month and year of birth, the...
The EU-Council of Economic and Finance Ministers have adopted the amendments to the Parent Subsidiary Directive, challenging hybrid financial instruments which have the characteristics of both debt and equity. A payment on hybrid financial instruments could be...
In January, the Dutch Minister of Finance published guidance notes in relation with the intergovernmental agreement (“IGA”) concluded between the Netherlands and the United States. The IGA facilitates the intergovernmental implementation of FATCA, aimed to combat tax...
In between 16 and 19 December the OECD published the following public discussion drafts on specific issues under these action plans: Action 4: Limitations on interest deductions Action 8-10: Transfer pricing for risk re-characterization and special...
El 12 de junio de 2014, el Tribunal de Justicia de la Unión Europea dictaminó que el régimen de unidad fiscal neerlandés (que trata a varias empresas del grupo como un único contribuyente) contraviene el principio de libertad de establecimiento de la UE. En esencia,...