CFE Tax Top 5 – 3 February 2020

This week's edition of the CFE Tax Top 5 looks at the following: OECD Inclusive Framework Renew Commitment to Finding Digital Tax Solution; UK Enters Transitional Period with the EU; Commission Issues Letters of Formal Notice on DAC6 & ATAD Implementation; North Macedonia Becomes Signatory...

CFE Tax Top 5 – 27 January 2020

This week’s edition of the CFE Tax Top 5 looks at the following: Solving the Digital Tax Conundrum: US and France Pave Way for OECD Agreement; ATAF: Africa Has Right to Its Fair Share of Tax; EU Developments: Croatia’s EU Presidency Update, EU Parliament US...

CFE Tax Top 5 – 20 January 2020

This week’s edition of the CFE Tax Top 5 looks at the following: First ECOFIN Under Croatia’s EU Presidency: Digital Tax and Financing the Green Deal; Digital Tax: No Support for the US ‘Safe Harbour’ Approach; Apple’s CEO: Apple “Desperate” for Fair International Tax System; ...

CFE Tax Top 5 – 13 January 2020

This week's edition of the CFE Tax Top 5 looks at the following: Croatian Presidency Sets Out Policy Priorities; US & France Attempt to Reach Digital Tax Deal; OECD Publish Country-by-Country Reporting Guidance; European Economic & Social Committee Recommend Use of Tax Policy to Achieve...

EU Commission VAT guidelines – Quick Fixes

The EU Commission has published the latest version of Explanatory Notes on the practical application of the new rules concerning call-off stock arrangements, chain transactions, the exemption of the intra-Community supplies of goods and the proof of transport for the purposes of that exemption (“2020 Quick...

Guidelines on the Automatic Exchange of Financial Account Information

The Office of the Commissioner for Revenue has published consolidated guidelines on the automatic exchange of financial account information in connection with the application of FACTA IGA, CRS and DAC II. These supersede and revoke any previously issued guidelines supplementing these instruments. The salient changes included...

CFE Tax Top 5 – 16 December 2019

This week’s edition of the CFE Tax Top 5 looks at the following: ECOFIN Report to the European Council on Tax Issues; Tax Policy Key to New European Green Deal; Montenegro & Honduras Join Inclusive Framework on BEPS; OECD Tax Statistics Indicate Revenue Plateau; Turkey...

CFE’s EU Tax Top 5 – Round-up of EU Tax Policy News – 09 December 2019

This week’s edition of the CFE Tax Top 5 looks at the following: US Letter Threatens to Upend OECD Digital Tax Discussions; OECD Meeting on Pillar Two: Stakeholders’ Input on the OECD Secretariat; Council of the EU Adopts Conclusions on Anti-Money Laundering Priorities; VAT Committee...

CFE Tax Top 5 – 2 December 2019

This week’s edition of the CFE Tax Top 5 looks at the following: New EU Commission Takes Office on 1 December; European Commission Will Not Appeal the “Starbucks” State Aid Decision; Commission Asks Ireland and Austria to Implement EU-law Compliant Interest Limitation Rules; ECOFIN Council...