The European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations were revised by LN 48 of 2026 published on 20th February 2026. Pursuant to the amendment to Regulation 11, entities which are exempted from the filing obligation in...
This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament Holds Structured Dialogue With Commissioner Hoekstra on 2026 Tax Files UN Intergovernmental Negotiating Committee Advances Drafting of International Tax Cooperation Convention ECOFIN to Update EU Tax List & Budget Framework...
The MTCA has announced that the Annual Notification form to be submitted by non-disclosing intermediaries, which is due by 28th February 2026, is available for download and can be found at this link. Notifications are to be made by sending a signed copy of the completed...
The MTCA has announced that the Annual Notification due by non-disclosing Intermediaries (DAC 6) by 28th February 2026 is available for download. Download here. Notifications are to be made by sending a signed copy of the completed document, together with the Excel file, to mdr.mfin@gov.mt...
The EU Commission has published its second evaluation of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC). View the report here. source: taxation-customs.ec.europa.eu...
The European Commission has published its 2026 Work Programme. In the area of tax the following proposals have been withdrawn: COM(2013)71 final - Proposal for a COUNCIL DIRECTIVE implementing enhanced cooperation in the area of financial transaction tax COM(2021)565 final - Proposal for a COUNCIL...
The European Commission has published the latest version of the Combined Nomenclature (CN). The Combined Nomenclature is a tool for classifying goods, which classification determines which rate of customs duty applies upon importation and how the goods are treated for statistical purposes. This version of...
This week's edition of the CFE Tax Top 5 looks at the following: Commission Work Programme 2026: Key Taxation Measures & Simplification Drive UN Framework Committee Seeks Feedback on Draft International Global Tax Cooperation Framework Protocols OECD Publishes Third Batch of Updated Transfer Pricing Country...
This week's edition of the CFE Tax Top 5 looks at the following: G20 Meeting: Key OECD Tax Reports Presented to Finance Ministers UN Tax Committee 31st Session: 21 to 24 October 2025 Inter-Parliamentary Committee Meeting on the Taxation of the Digitalised Economy CFE Opinion Statement...
