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...
This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Launches Public Consultation on a New EU System for Withholding Taxes CFE Tax Advisers Europe Opinion Statement: Pillar 2 Proposal Requires Further Revision Before Entry Into Force OECD Release Reporting Format...
Recognising that tax barriers to cross-border investment, such as inefficient withholding tax procedures, still persist within the EU, the Commission has been exploring both legislative and non-legislative initiatives to lower compliance costs for cross-border investors and to prevent tax abuse. The European Commission is preparing an...
This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament: Hearing on the Dutch Tax System & Exchange of Information with Pandora Papers Jurisdictions OECD: Public Consultation on CRS – Crypto-Assets Registration Open: CFE Forum 2022 on 12 May 2022...
This week's edition of the CFE Tax Top 5 looks at the following: ECOFIN: EU Council Progress on Pillar 2 Minimum Corporate Tax Implementing Directive OECD: GloBE Model Rules Guidance & Framework Consultation Save the Date: CFE Forum 2022 on 12 May 2022 in Brussels ECOFIN: Agreement on Carbon...
Progress has been made in relation to the EU Directive on the implementation of the OECD's Pillar 2 minimum corporate income tax at the 15th March 2022 ECOFIN meeting. Click here to view the draft compromise text published in advance of the meeting. ...
