EU withdraws TP Directive, Unshell, Debra & FTT proposals

The European Commission has published its 2026 Work Programme. In the area of tax the following proposals have been withdrawn: COM(2013)71 final - Proposal for a COUNCIL DIRECTIVE implementing enhanced cooperation in the area of financial transaction tax COM(2021)565 final - Proposal for a COUNCIL...

EU Commission publishes latest version of CN codes

The European Commission has published the latest version of the Combined Nomenclature (CN). The Combined Nomenclature  is a tool for classifying goods, which classification determines which rate of customs duty applies upon importation and how the goods are treated for statistical purposes. This version of...

CFE Tax Top 5 (27 October 2025)

This week's edition of the CFE Tax Top 5 looks at the following: Commission Work Programme 2026: Key Taxation Measures & Simplification Drive UN Framework Committee Seeks Feedback on Draft International Global Tax Cooperation Framework Protocols OECD Publishes Third Batch of Updated Transfer Pricing Country...

CFE Tax Top 5 (20 October 2025)

This week's edition of the CFE Tax Top 5 looks at the following: G20 Meeting: Key OECD Tax Reports Presented to Finance Ministers UN Tax Committee 31st Session: 21 to 24 October 2025 Inter-Parliamentary Committee Meeting on the Taxation of the Digitalised Economy CFE Opinion Statement...

EU Updates list of non-cooperative jurisdictions

The EU list of non-cooperative jurisdictions was updated on 10 October 2025. There has been no change to Annex I, which lists the following: American Samoa, Anguilla, Fiji, Guam, Palau, Panama, the Russian Federation, Samoa, Trinidad & Tobago, US Virgin Islands, and Vanuatu. Vietnam has been removed from Annex...

CFE Tax Top 5 (6 October 2025)

This week's edition of the CFE Tax Top 5 looks at the following: Council Adopts Simplified CBAM Framework to Ease SME Burden EU Commission Seeks Mandate to Negotiate UN Tax Dispute Protocol CFE Opinion Statement on the European Commission Consultation Concerning a “28th Regime” for...

Commission launches VIDA implementation strategy

The EU Commission has published an implementation strategy which sets out the actions that it will deploy to support businesses and Member States with the implementation of the VAT in the Digital Age (ViDA) package. A reminder of the VIDA implementation timeline:   14 April 2025 Member States...