VAT news [April 2026]
The General Financial Directorate disagrees with a judgment of the General Court of the Court of Justice of the European Union concerning the tax period in which the right to deduct VAT may be exercised. The Co…
BEPS Action 15: Multilateral Instrument
Australia, the Czech Republic, Kazakhstan, Kuwait, Switzerland and Panama approved the multilateral instrument (MLI) in recent days.
Namely, in the Czech Republic the Ministry of Finance submitted a draft bill to ratify the MLI to both chambers of parliament on 29 August 2018. The OECD maintains an up-to-date list of signatories to the MLI that also indicates jurisdictions that have ratified the MLI and the date on which the MLI enters into force for those jurisdictions. The list is available here.
