MIT VAT Practitioners’ Forum 2024

The second edition of the MIT VAT Practitioners’ Forum was held on 9 April 2024 at the Hyatt Regency Malta, St. Julian's. Organised by the MIT’s Indirect Tax Technical Committee, the theme of this year's forum was 'Input Tax Deductions', and the focus was the...

CFE Tax Top 5 (8 April 2024)

This week's edition of the CFE Tax Top 5 looks at the following: EU – US AI Research Alliance & Report on “AI For Public Good” EU Opens Investigations Into Tech Companies Under DMA OECD Publishes 6th Peer Review Report on Prevention of Treaty Shopping CFE...

CFE Tax Top 5 (19 March 2024)

This week's edition of the CFE Tax Top 5 looks at the following: European Parliament Adopts The World’s First AI Law CFE Opinion Statement on Engie Case: State Aid in Deduction/Non-Inclusion Structure in Luxembourg US House Hearing on Pillar 1 and Digital Taxes Register Now: CFE Forum –...

EU Consultation on Tax Dispute Resolution

The European Commission launched a consultation on the functioning of the EU’s framework to help resolve cross-border tax disputes in relation to double taxation issues. The consultation requests feedback on the Directive on Tax Dispute Resolution Mechanisms (DRM Directive) which came into force on 1...

CFE Tax Top 5 (11 March 2024)

This week's edition of the CFE Tax Top 5 looks at the following: EESC Opinion on Taxation of Cross-Border Workers CFE ECJ TaskForce Opinion Statement on Joined Cases C-451/21P & C-454/21P Engie State Aid in Deduction/Non-Inclusion Structure in Luxembourg EU Commission Updates Carbon Border Adjustment Mechanism...

CFE Tax Top 5 (26 February 2024)

This week's edition of the CFE Tax Top 5 looks at the following: OECD Tax & Development Days EU Commission Opens First Investigation on Foreign Subsidies Under New Regime EU Council Updates List of Non-Cooperative Jurisdictions for Tax Purposes Frankfurt to Host new EU AML...

Proof of Union Status for goods

The Commission has launched the Proof of Union Status system, a platform for the submission and processing of T2L and T2LF data which are a means to prove the Union status of goods in free circulation which have been brought from one point to another...

DAC 2 Guidelines Updated

The MTCA has announced the publication of Version 4.6 of the DAC 2 guidelines which contains updates to Appendix 1 and Appendix 2. View Version 4.6 here​....

EU List of non-cooperative jurisdictions

The EU List of non-co-operative jurisdictions has been updated, with Bahamas and Turks and Caicos Islands delisted and Belize and Seychelles moved to Annex II pending the results of a supplementary review by the Global Forum on Tax Transparency and Exchange of Information. The remaining counties...