CFE Tax Top 5 (17 April 2023)

This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Adopts Regulation on Tax Transparency EU Parliament MEs Adopt Position on EU AML Legislation International Fiscal Association Invites Views on Tax Avoidance in Advance of European Conference (5 – 7 July) ...

CFE Tax Top 5 (27 March 2023)

This week's edition of the CFE Tax Top 5 looks at the following: EU Calls on UN to Support OECD Efforts on International Taxation EU and UK Adopt the Brexit Windsor Framework EU Tax Observatory: ATAD GAAR Applied Infrequently Out of Litigation Fears EU Parliament...

CFE Tax Top 5 (13 March 2023)

This week's edition of the CFE Tax Top 5 looks at the following: EU Relaxes State Aid Rules in Transatlantic Subsidy Race EU Ministers Discuss US-EU Trade Relations & Ukraine OECD Public Consultation on Compliance & Tax Certainty of Global Minimum Tax CFE Statement of...

DAC 6 Annual Notification

The Office of the CfR has announced that the Annual Notification due by 31st March 2023 is available for download - view here.​ Notifications shall be made by sending a signed copy of the completed document together with the Excel file to mdr.mfin@gov.mt...

DAC 6 – Guideline on the waiver of reporting obligation

Further to the decision of the CJEU in case C-694/20 (See MIT News 9 December 2022) the Commissioner for Revenue has issued a guideline on the consequences of the judgement - view here.    In addition V1.2 of the DAC6 guidelines has been issued with updates to Section...

AEOI Implementing guidlines updated

The Office of the Commissioner for Revenue has announced that the AEOI Implementing Guidelines have been updated. Version 4.3 of the Guidelines is available here​....

CFE Tax Top 5 (20 February 2023)

This week's edition of the CFE Tax Top 5 looks at the following: EU List of Non-Cooperative Jurisdictions for Tax Purposes Updated ECHR Publishes Judgment in LuxLeaks Whistleblower Case OECD Public Consultation on Compliance & Tax Certainty of Global Minimum Tax – 16 March 2023 Register...

List of non-cooperative jurisdictions updated

The ECOFIN Council has updated the list of non-cooperative jurisdictions, adding the BVI, Costa Rica, Marshall Islands and Russia. Annex I of the EU list, updated on 14 February 2023, now consists of 16 jurisdictions which have demonstrated a lack of commitment to improve their tax...