CFE Tax Top 5 (8 February 2021)

This week's edition of the CFE Tax Top 5 looks at the following: OpenLux: Tax Investigation into Luxembourg by Le Monde EU Commission Launches Consultation on VAT Rules for Financial & Insurance Services Grounds of Appeal in Apple State Aid Case Published EU Commission Publishes...

VAT rules for FSI – public consultation

The European Commission has launched a public consultation on the VAT rules for Financial Services and Insurance. The objective of this public consultation is to obtain the views of stakeholders on the current VAT rules on financial and insurance services and their functioning as well as...

CFE Tax Top 5 (1 February 2021)

This week's edition of the CFE Tax Top 5 looks at the following: OECD BEPS Action 14 Public Consultation EU Court of Auditors Assesses 70 Billion Lost Annually Through Corporate Tax Avoidance EU Commission Extends Scope of Temporary State Aid Framework Chair of EU Business...

DAC 6 Reporting Deadlines update

The Office of the CfR has announced an update to the upcoming reporting deadlines: Cross-border arrangements where the trigger point for reporting took place between 1 July 2020 and 31 December 2020 -  Monday 1 February 2021. Reportable cross-border arrangements the first step of which was...

DAC6 Reporting Excel Spreadsheet now available

The Office of the CfR has announced that the personalised excel spreadsheet enabling submission of DAC6 reports by reporting entities not having the facility to upload an XML data file is now available for download. Persons duly registered for DAC6 reporting can access the excel spreadsheet...

CFE Tax Top 5 (25 January 2021)

This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament Adopts Resolution Urging Revisions to EU Tax Blacklist Process OECD Tax & Development Day – 29 January 2021 ECOFIN Discusses Portuguese Presidency Priorities EU Commission Proposes to Extend Temporary State...

DAC 6 Reporting service now available

The office of the Commissioner for Revenue has announced that access to submit DAC6 reports in XML format is now available through the CfR online portal. A personalised excel spreadsheet will be available for download in the coming days to enable reporting by those reporting entities not...

CFE Tax Top 5 (18 January 2021)

This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Launches Digital Levy Roadmap & Public Consultation OECD Virtual Consultation on Pillar 1 & 2 Blueprints EU Commission Publishes Progress Report on Customs Risk Management Inclusive Framework on BEPS Public...

EU Consultation: Digital Levy

The European Commission has launched a public consultation on the proposed initiative to introduce a digital levy. The Inception Impact Assessment indicates that the options for the digital levy which are being considered include: A corporate income tax top-up to be applied to all companies conducting certain...