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Catherine O’Meara Olivia Long EU Commissioner Pierre Moscovici appeared before the Irish Government Committee on Finance (the committee) on January 24 2017 to answer questions on the re-launch of the common consolidated corporate tax base (the CCCTB).

Andrea Rottoli The 2017 Italian Finance Act implemented the VAT group regime in Italy, laid down by Article 11 of the VAT Directive. The provisions will enter into force from January 1 2018 and the regime will be effective as of 2019.

Alicja Sarna Fiscal administration in Poland will face major changes in its structure and organisation from March 1 when the new law on National Fiscal Administration enters into force.

Patrick T F Schrievers The Netherlands government is promoting engagement in research and development (R&D) activities through a preferential corporate income tax regime and specific R&D tax incentives granted to employers with regard to salaries paid to employees who carry on qualifying R&D activities and related capital expenditure.

Sean Gilmour With effect from January 1 2017, proposed legislation relating to a possible South African withholding tax on service fees was formally deleted and a long period of uncertainty around this issue finally came to an end.

Jacques Kistler Rene Zulauf In a referendum held on February 12 2017, the Swiss electorate voted to reject the Corporate Tax Reform III (CTR III), which had been approved by parliament.

Mario Ortega Rocio Madero The Spanish Corporate Income Tax Regulations (CITR) approved in July 2015 introduced, among others, several amendments in the area of transfer pricing documentation. These changes are a result of the tax authority's efforts to align Spanish regulations with the guidelines established for the documentation of intragroup transactions by the OECD in Action 13 of the BEPS Action Plan.

Alexander Grinko The BEPS Action 14 report "Making Dispute Resolution Mechanisms More Effective" (hereinafter, the 2015 Action 14 Report) contains a commitment by countries to implement a minimum standard to ensure that they resolve treaty-related disputes in a timely, effective and efficient manner by publishing their Mutual Agreement Procedure (MAP) profiles.

Aleksandra Rafailovic The Serbian parliament adopted the Law on Amendments to the Law on VAT (Official Gazette of RS, No. 108/2016) on December 28 2016. The Law entered into force on January 1 2017 and the greatest impact of this Law will be felt by companies trading across borders.

Freddy Karyadi Danny Tanuwijaya As the tax amnesty period comes to an end soon, the Indonesian tax authority has prepared its next plan to improve tax revenue and tax compliance.