This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Publishes Equity Allowance Proposal CFE Awards “The Albert J Raedler Medal” for Academic Excellence CFE Opinion Statement in Case C-788/19 (Commission v Spain) The Conference on the Future of Europe...
CFE Tax Advisers Europe issued an Opinion Statement on the EU VAT in the Digital Age Consultation on 5 May 2022. On Digital Reporting Requirements, the CFE is of the view that if Member States will be required to implement such measures, it is highly desirable that the systems should...
On 11 May 2022 the Commission proposed a tax incentive to help businesses access financing, a measure that will introduce an allowance granting to equity the same tax treatment as debt. Details on the debt-equity bias reduction allowance (DEBRA) can be viewed here....
European Parliament resolution of 21 October 2021 on the Pandora Papers: implications for the efforts to combat money laundering, tax evasion and tax avoidance (2021/2922(RSP)) has been published in the Official Journal....
This week's edition of the CFE Tax Top 5 looks at the following: CFE Opinion Statement on OECD Public Consultation on a Crypto-Asset Reporting Framework ECJ Decision on Disclosure of Information in Airbnb Case C-974/20 EU VAT Committee Publishes Meeting Papers & Updated Guidelines EU Commission to...
The General Arrangements for Excise Duty (Council Directive (EU) 2020/262) Regulations, 2022 were published by Legal Notice 128 of 2022. The Regulations transpose Articles 2, 3, 6, 12, 16, 17, Articles 19 to 22, Articles 25 to 29, Articles 33 to 46, andArticles 54 and...
This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament Tax Subcommittee: Hearing on Regulating Intermediaries Register Now: CFE Forum 2022 on 12 May 2022 in Brussels OECD Public Consultation Meeting on Minimum Tax Implementation Framework Irish Tax Institute & Harvard...
The European Commission has launched a Public Consultation on an initiative to improve withholding tax procedures for non-resident investors. This initiative aims to introduce a common EU-wide system for withholding tax on dividend or interest payments. It will include a system for tax authorities to exchange...
This week's edition of the CFE Tax Top 5 looks at the following: ECOFIN: Poland Vetos Pillar 2 Minimum Tax Implementing Proposal AG Opinion in Belgian DAC6 Legal Privilege Challenge Case: C-694/20 Orde van Vlaamse Balies Register Now: CFE Forum 2022 on 12 May 2022 in...
