On 19 June 2019, the Court of Justice of the European Union (CJEU) issued its judgments in Memira Holding (C-607/17) and Holmen (C-608/17) on Swedish “final tax” losses. A brief explanation of the decision can be found via this link.
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- UK publishes draft legislation and guidance on digital services tax
- Belgian Ratification of the MLI: Ratification document deposited at OECD on 26 June 2019
- EMEA ITS Webcast – How mandatory disclosure for intermediaries (DAC6) impacts multinationals
- ATAD II Directive formally adopted
- Council agrees its position on hybrid mismatches with third countries