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​....

MTCA Guidance on Global Minimum Tax

Further to the transposition of the Global Minimum Tax Directive into Maltese Law (See MIT News 23 February 2024) the MTCA has issued the following guidance note....

CFE Tax Top 5 (19 February 2024)

This week's edition of the CFE Tax Top 5 looks at the following: OECD Releases Pillar 1 Amount B Report US, UK, Austria, France, Italy and Spain Extend Agreement on Transition from DSTs to Pillar One Save the Date: CFE Forum 2024 | Sharing the...

Global Minimum Tax Directive Transposed into Maltese Law

The European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations, 2024, transposing Directive 2022/2523, were published by LN 32 of 2024. With the Budget for 2024 it was announced that Malta will opt, for 2024, for the derogation granted...

CFE Tax Top 5 (5 February 2024)

This week's edition of the CFE Tax Top 5 looks at the following: CFE Opinion Statements on the EU Commission BEFIT & Transfer-Pricing Proposals EU Parliament & Council Hold Public Hearing on Seat of Anti-Money Laundering Authority OECD Release Statistics on MNE Groups’ Key International Tax Risks ...

CFE Tax Top 5 (15 January 2024)

This week's edition of the CFE Tax Top 5 looks at the following: OECD Release Updated Assessment of Impact of Global Minimum Tax Tax Priorities of the Belgian Presidency of the Council of EU EU Commission Publishes FAQs on EU Minimum Tax Directive Next Meeting...

CFE Tax Top 5 (20 November 2023)

This week's edition of the CFE Tax Top 5 looks at the following: Momentum Builds Behind Africa Group Initiative for UN Tax Convention EU Commission Commences Infringement Proceedings Against Belgium for Treatment of Non-Resident Taxpayers 48 Countries to Implement OECD Tax Transparency Standards for Crypto-Assets...

CFE Tax Top 5 (30 October 2023)

This week's edition of the CFE Tax Top 5 looks at the following: European Parliament Adopts Resolutions on Role of Tax Policy & Reform of Corporate Tax Policy European Commission Publishes 2023 VAT Gap Report OECD Webinar on MLI to Implement Amount A of Pillar 1 ...