The OECD has released the full version of its global standard for the automatic and multilateral exchange of financial information between tax authorities. It has also approved the 2014 update to the Model Tax Convention and related commentary. The CJEU has published a decision on Danish tax rules on the transfer of a foreign permanent establishment (PE) to an affiliated company; and there has been an interesting case in India, where social media profiles were used as evidence of a PE. China has issued guidance on its GAAR, while Poland has announced proposals for the introduction of its own GAAR from 2016.
