Tax Policy

December 2017

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  • OECD: new public consultation mandatory disclosure rules for CRS avoidance arrangements and offshore structures – 11 December
  • European Parliament: Plenary votes on PANA recommendations – 13 December
  • State aid: Commission investigates Netherlands’ tax treatment of IKEA – 17 December
  • European Commission: Commission proposes to maintain minimum VAT rate of 15% under definitive regime – 19 December