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...
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...
This week's edition of the CFE Tax Top 5 looks at the following: Save the Date: CFE Professional Affairs Webinar Conference on Taxpayers Rights Save the date for the 13th European Webinar Conference on Tax Advisers’ Professional Affairs, to be held virtually on Friday, 20 November 2020, on the topic of “Taxpayer Rights...
This week's edition of the CFE Tax Top 5 looks at the following: OECD Updates COVID-19 Tax Policy Database; Calls for Increased Transparency in EU Code of Conduct Business Taxation Group; OECD Invites Input on Joint Transfer Pricing Project; EU Commission Proposes Special VAT Numbers...
This week's edition of the CFE tax Top 5 looks at the following: CFE’s EU Tax Policy Report – Semester I 2020; Brexit: Changes to VAT Treatment of Overseas Goods in the UK and Guidance on EU Imports; EU: Further Steps to Contend the COVID-19...
Further to the announcement by the Office of the CfR in connection with the extension of the reporting deadlines under regulation 13 of the Cooperation with other Jurisdictions on Tax Matters Regulations (SL 123.127) (see MIT News 2 July 2020), the Cooperation with Other Jurisdictions...
This week's edition of the CFE Tax Top 5 looks at the following: 1. European Leaders Agree EU Recovery Plan & 2021- 2027 Budget At the Special European Council meeting which took place from 17 – 21 July, EU leaders reached an historic agreement after marathon negotiations on the EU recovery package proposal to “repair and prepare”...
On 15 July 2020 the European Commission adopted a new Tax Package which has been designed to ensure that EU tax policy supports Europe’s economic recovery and long-term growth. With an objective of tax fairness, the package seeks to address tax abuse and unfair tax competition and to...
On 14 July 2020, the European Commission issued a recommendation to Member States that they do not grant financial support to companies with links to countries that are on the EU’s list of non-cooperative tax jurisdictions. The recommendation also includes that restrictions should also apply to...
