CFE Tax Top 5 (21 September 2020)

This week's edition of the CFE Tax Top 5 looks at the following: State of the Union Address – Own Resources & Environmental Taxes UN Tax Committee Consultation on Model Double Tax Treaty Revision Save the Date: CFE Professional Affairs Webinar Conference on Taxpayers Rights ...

DAC 6 – Notification deadline for non-disclosing intermediaries

​The Commissioner for Revenue has announced that due to the deferral of the reporting deadlines as a result of the COVID-19 pandemic, the period allowed for notification by non-disclosing intermediaries is being extended. In the case of cross-border arrangements subject to reporting in the period from...

CFE Tax Top 5 (14 September 2020)

This week's edition of the CFE Tax Top 5 looks at the following: Informal ECOFIN Meeting: 11 & 12 September OECD Examines Role of Tax Systems in COVID-19 Economic Recovery Save the Date: CFE Professional Affairs Webinar Conference on Taxpayers Rights VAT Gap Report Published...

2020 VAT Gap forecast – a potential loss of €164 billion

The EU VAT Gap (the difference between expected revenues in EU Member States and the revenues actually collected) figures for 2020 forecast a potential loss of €164 billion in 2020 due to the effects of the coronavirus pandemic on the economy. The 2020 VAT Gap Report...

CFE Tax Top 5 (7 September 2020)

This week's edition of the CFE Tax Top 5 looks at the following: Germany: EU must form a fiscal union Save the Date: State of the Union Address of President von der Leyen UK Set to Abandon Level-Playing Field Commitments EU Consultation on Foreign Subsidies ...

CFE Tax Top 5 (31 August 2020)

This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Publishes ATAD Implementation Report The European Commission published a Report to the European Parliament and Council on the implementation of ATAD and ATAD2, the EU Anti-Tax Avoidance Directive, a factual document outlining the status...

ATAD Implementation Guidelines published

Guidelines on the European Union Anti-Tax Avoidance Directives Implementation Regulations, 2018 (S.L. 123.187) were published today by the Office of the CfR. The document provides guidance the scope and application of the rules concerning: Interest Deduction Limitations, Exit Taxation and CFCs. The guidelines can be downloaded here.   source: cfr.gov.mt...

CFE Tax Top 5 (24 August 2020)

This week's edition of the CFE Tax Top 5 looks at the following: UK Reportedly Set to Abandon Digital Tax Netherlands Progress Exit Tax on Multinationals Save the Date: CFE Professional Affairs Webinar Conference on Taxpayers Rights Shipping Industry Warns Against EU Emission Trading System...