In order to help you keep informed of recent EU & international tax policy developments, please see below the “CFE’s Tax Top 5” for a summary of the main developments. This week’s edition looks at the following:
• EU Tax Dispute Resolution Directive Enters Into Force;
• Commission Appeals General Court Decision in Belgian ‘Excess Profit’ Scheme State Aid Cases;
• OECD Publishes International Exchange Framework for Mandatory Disclosure Rules;
• Netherlands to Create Multinational Taxation Commission;
• Belgium and India Ratify OECD Multilateral BEPS Convention.