The European Court of Justice (ECJ) has largely reiterated the judgments given by Advocate General (AG) Kokott in the joined cases of C-436/08 (Haribo) and C-437/08 (Österreichische Salinen).
Australia and Switzerland are to update their tax treaty. The treaty was signed thirty years ago and assistant treasurer Bill Shorten has now announced that discussions will be launched next month aimed at modernising the treaty.