CFE Tax Top 5 (31 August 2021)

This year's edition of the CFE Tax Top 5 looks at the following: Macron Discusses Ireland’s Support for OECD’s International Tax Agreement EU Conference on Global Tax Avoidance and Evasion France and U.S. Sign Joint Statement on CbCR Exchange EU Deploys Anti-Dumping Measures Against Trade...

CFE Tax Top 5 (9 August 2021)

This week's edition of the CFE Tax Top 5 looks at the following: OECD’s Forum on Harmful Tax Practices Publishes Peer Reviews UK Consultation on Reporting Rules for Digital Platforms Global Minimum Corporate Tax Rate Not A Significant Concern for the Irish Central Bank EU Commission...

CFE Tax Top 5 (2 August 2021)

This week's edition of the CFE Tax Top 5 looks at the following: EU Study: Minimum Tax Substance Carve-Out Will Increase Tax Competition & Decrease Taxable Revenue OECD: Nominal Corporate Income Tax Rates Continue to Fall CFE Opinion Statement on Issues With the Supply of Goods...

CFE Tax Top 5 (19 July 2021)

This week's edition of the CFE Tax Top 5 looks at the following: EU: Landmark Climate Policy Package Nike Loses Procedural Challenge to Commission’s State Aid Case EU Tax Policy Report – Semester 1 OECD Paper on Sustainable Home Working OECD Podcast on the Global Tax...

Global agreement to ensure fairer taxation of multinational enterprises

The agreement reached by the OECD/G20 Inclusive Framework on the two-pillar plan to reform international taxation rules (See MIT news 1 July 2021), was endorsed by the G20 Finance Ministers and Central Bank Governors on 10 July. The European Commission has announced that it welcomes this...

CFE Tax Top 5 (5 July 2021)

This week's edition of the CFE Tax Top 5 looks at the following: 130 Countries Sign Historic Agreement on International Tax Reform New EU VAT Rules Enter Into Force EU Ministers to Discuss Anti-Money Laundering Package 2021  Registration: CFE Academy Webinar on Tax and Technology ...

OECD/G20 IF agrees to two-pillar plan to reform international tax rules

130 countries and jurisdictions have joined a new two-pillar plan to reform international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate. In a Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of...

VAT: Register for the OSS

The Mini One Stop Shop will cease to apply as of today, 30 June 2021. With effect from 1 July 2021, the One Stop Shop (OSS) will apply to local businesses supplying B2C services which take place outside Malta and making distance sales of goods...

EU Taxation Trends Report

On 28 June, the EU Commission published the 2021 Taxation Trends Report - a yearly snapshot of tax systems in EU Member States, as well as Iceland and Norway. The Report shows increased tax revenues for 2019, but these are expected to decrease in 2020 and 2021.   source: ec.europa.eu...