Guidelines on the Automatic Exchange of Financial Account Information

The Office of the Commissioner for Revenue has published consolidated guidelines on the automatic exchange of financial account information in connection with the application of FACTA IGA, CRS and DAC II. These supersede and revoke any previously issued guidelines supplementing these instruments. The salient changes included...

CFE Tax Top 5 – 16 December 2019

This week’s edition of the CFE Tax Top 5 looks at the following: ECOFIN Report to the European Council on Tax Issues; Tax Policy Key to New European Green Deal; Montenegro & Honduras Join Inclusive Framework on BEPS; OECD Tax Statistics Indicate Revenue Plateau; Turkey...

CFE’s EU Tax Top 5 – Round-up of EU Tax Policy News – 09 December 2019

This week’s edition of the CFE Tax Top 5 looks at the following: US Letter Threatens to Upend OECD Digital Tax Discussions; OECD Meeting on Pillar Two: Stakeholders’ Input on the OECD Secretariat; Council of the EU Adopts Conclusions on Anti-Money Laundering Priorities; VAT Committee...

CFE Tax Top 5 – 2 December 2019

This week’s edition of the CFE Tax Top 5 looks at the following: New EU Commission Takes Office on 1 December; European Commission Will Not Appeal the “Starbucks” State Aid Decision; Commission Asks Ireland and Austria to Implement EU-law Compliant Interest Limitation Rules; ECOFIN Council...

CFE Tax Top 5 – 25 November 2019

This week’s edition of the CFE Tax Top 5 looks at the following: OECD Meeting on Pillar One: Stakeholders’ Input on the OECD Secretariat Proposals; Code of Conduct Group Report Recommends Updating EU Tax Blacklist; Commission Publishes Draft Explanatory Notes on VAT Quick Fixes; Czech...

CFE Tax Top 5 – 18 November 2019

This week’s edition of the CFE Tax Top 5 looks at the following: OECD Publishes Stakeholder Comments on Pillar One Consultation; Council of the EU Adopts Company Law Directive; Tax Dispute Resolution: Input Invited on 10th Batch of BEPS Action 14 Peer Reviews; Reminder: CFE...

CFE Tax Top 5 – 12 November 2019

This week’s edition of the CFE Tax Top 5 looks at the following: OECD Seeks Comments on Pillar Two Minimum Taxation Global Anti-Base Erosion Proposal; ECOFIN Reaches Agreement on VAT-Related Directives; Council of the EU Updates List of Non-Cooperative Tax Jurisdictions; Reminder: CFE Conference on...

CFE Tax Top 5 – 5 November 2019

This week’s edition of the CFE Tax Top 5 looks at the following: EU Ministers to Discuss VAT-Related Directives; EU: North Macedonia Compliant With EU’s Tax Good Governance Standards; OECD Releases Further CbCR Implementation Guidance; CFE Conference On Anti-Money Laundering: Paris – 29 November 2019; ...

CFE Tax Top 5 – 28 October 2019

The week's edition of the CFE Tax Top 5 looks at the following: • Tax Transparency: European Parliament Push on Public CbCR; • OECD ‘Unified Approach’ Public Consultation on 21-22 November in Paris; • Tax Dispute Resolution: BEPS Action 14 Peer Review Reports; • CFE’s 60th Anniversary Liber Amicorum...