This week's edition of the CFE Tax Top 5 looks at the following: OECD Launches Consultation on Revised Transfer Pricing Guidelines on Intra-Group Services EU AMLA Publishes Draft Guidelines for Outgoing Monitoring of Business Relationships FISC Hearing on Reverse Charge Mechanism in Fight Against VAT...
This week's edition of the CFE Tax Top 5 looks at the following: OECD Publishes Consolidated Commentary to the GloBE Model Rules AG Kokott Issues Opinion on Abuse Threshold Under Parent-Subsidy Directive in Case C-203/35 FISC Hearing on Reverse Charge Mechanism in Fight Against VAT...
The European Commission has published a new frequently asked question (‘FAQ’), which provides an answer on how to treat Cyprus’ (qualified) income inclusion rule under the EU Pillar 2 Directive. The FAQ can be viewed here. The MTCA has issued an announcement notifying that given that Malta...
This week's edition of the CFE Tax Top 5 looks at the following: OECD Releases Common Understanding & Updated Guidance on Global Minimum Tax Implementation EU Commission Publishes 2026 Work Programme for VAT in the Digital Age Implementation AMLA Publishes Direct Supervision Reporting Framework &...
The European Commission has published the work programme for VAT in the Digital Age (ViDA) package, covering implementation activities tentatively planned for 2026 in connection with the implementation of VIDA. The VIDA Package Formally adopted in March 2025, the VIDA Package will be phased in gradually from...
The Cooperation with Other Jurisdictions on Tax Matters Regulations have been revised by LN 162 of 2006 published on 22 May 2026. The amendments, which enter into effect retrospectively as of 1 January 2026, include the transposition of the EU Administrative Cooperation Directive as amended...
This week's edition of the CFE Tax Top 5 looks at the following: ECOFIN Agrees VAT Fraud Cooperation Framework & Discusses Capital Markets Integration CFE Submissions on EU AML Authority Consultations on Customer Due Diligence & Business Relationships Standards EU Institutes Agree Simplification to AI...
At the 5 May meeting of the ECOFIN Council, Member States agreed their position on a proposed amendment strengthening cooperation and VAT data sharing between national tax authorities, the European Public Prosecutor's Office (EPPO), the European Anti-Fraud Office (OLAF), and the Eurofisc network of anti-fraud...
This week's edition of the CFE Tax Top 5 looks at the following: OECD Publishes Global Minimum Tax Implementation Toolkit ECOFIN to Advance VAT Fraud Enforcement & Tax Cooperation Measures OECD Issues Practical Guide on Investment Tax Incentives Tax Policy Under Pressure: CFE Forum Highlights...
