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. ...
This week's edition of the CFE Tax Top 5 looks at the following: EU Council Reviews Tax Blacklist OECD Publishes Public Comments on Draft Pillar I Nexus & Revenue Sourcing Rules Applications Open: CFE Tax Advisers Europe’s 2021 Albert J. Raedler Medal Award OECD Consultation on...
The EU Council has reviewed the EU list of non-cooperative jurisdictions for tax purposes. American Samoa, Fiji, Guam, Palau, Panama, Samoa, Trinidad and Tobago, US Virgin Islands and Vanuatu remain on the list and no new countries have been added. The Council conclusions on the revised list...
The Commission has published a proposal to extend the application of articles 199a and 199b of Directive 2006/112EC, which are currently in force up until 30 June 2022. These articles, which permit Member States to apply the reverse charge to combat VAT fraud, as well as...
The CFE has issued an Opinion Statement on the CJEU decision of 25 November 2021 in Case C-437/19, État luxembourgeois v L, on the conditions for information requests and taxpayer remedies, where in the Court clarified the conditions for the identification of a taxpayer in group...
This week's edition of the CFE Tax Top 5 looks at the following: OECD Launches Public Consultation on Pillar 1 Draft Rules for Nexus & Revenue Sourcing EU Parliament Subcommittee on Tax Matters to Review EU Energy Tax Audit Member States Push to Delay EU Pillar II Implementing...
Intermediaries under DAC 6 are reminded that the deadline for submitting the annual notification of reportable cross-border arrangements in respect of which the reporting obligation was waived to another intermediary or the taxpayer, where the trigger point took place up to 31 December 2021, is...
