CFE Tax Top 5 (14 July 2025)

This week's edition of the CFE Tax Top 5 looks at the following: Trade Tensions & Tax: EU Navigates US Tariffs and Budget Pressures ECOFIN Focuses on Danish Presidency Priorities & Fiscal Resilience OECD Publishes 2024 Tax & Development Report New Regulation Implements DAC9 Exchange...

EU Implementing Regulation on DAC9

On 7 July 2025 the European Commission announced the adoption of an Implementing Regulation aimed at providing the technical solution for the automatic exchange of top-up tax information return between Member States under the Directive on Administrative Cooperation (DAC9). The new Implementing Regulation lays down a...

CFE Tax Top 5 (8 July 2025)

This week's edition of the CFE Tax Top 5 looks at the following: Trump Announces Tariffs on Key Trading Partners & Extends Deadline as EU Seeks Interim Deal CFE Statement on the OECD Inclusive Framework BEPS Package Stocktake Exercise EU Commission Adopts Taxonomy Measures to Reduce Administrative Burden...

CFE Tax Top 5 (23 June 2025)

This week's edition of the CFE tax Top 5 looks at the following: ECOFIN Ministers Advance EU Customs Reform & Review Tax Related Progress Under Polish Presidency OECD Report on Global Progress in the Digital Transformation of Tax Administration EU Tax Infringement Proceedings: Key Takeaways from...

CFE Tax Top 5 (16 June 2025)

This week's edition of the CFE Tax Top 5 looks at the following: EU Updates List of High-Risk Third Countries for AML Compliance Upcoming ECOFIN Meeting: Customs, Fiscal Coordination & Euro Area Enlargement CFE Members Join Global Accountants in Rome for Jubilee Audience with Pope...

CFE Tax Top 5 (10 June 2025)

This week's edition of the CFE Tax Top 5 looks at the following: CFE Issues Opinion Statement Calling for a Temporal Pause of Pillar Two Extra-Territorial Rules U.S. Doubles Steel & Aluminium Tariffs as OECD Flags Global Trade Slowdown EU Parliament FISC Workshop on Taxation...

CFE Tax Top 5 (19 May 2025)

This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament FISC Hearings on Anti-Avoidance Rules & Pillar Two Implementation OECD Report Confirms Carbon Taxes & ETC Incentivises Emission Cuts Competition, Pillar 2 & Wealth Taxes in Focus at EU Tax...

CFE Tax Top 5 (14 April 2025)

This week's edition of the CFE Tax Top 5 looks at the following: 17th Plenary Meeting of the OECD/G20 Inclusive Framework EU Readies Defences & Considering DST on Big Tech to Respond to Escalating Transatlantic Trade Tariff Measures Platform for Collaboration on Tax Releases 2024...

DAC 2 Guidelines updated

The MTCA has published updates to the DAC 2 guidelines.  Version 4.7 of the Guidelines has been issued with updates to: Section 2.2.3 : Investment Entity – page 16 Section 14.1: Recalcitrant Accounts/ Undocumented Accounts ​​​​​​Subsection: Undocumented Accounts – page 101 Appendix 1 and Appendix...