The Office of the CfR has published guidelines on reporting framework for Platform Operators (Council Directive (EU) 2021/514 of 22 March 2021 - DAC 7) contained in the Cooperation with other Jurisdictions on Tax Matters Regulations (S.L. 123. 127). View version 1.0 of the Guidelines here....
The European Commission has proposed new rules to make withholding tax procedures in the EU more efficient and secure for investors, financial intermediaries (e.g. banks) and Member State tax administrations. The following key actions are proposed: A common EU digital tax residence certificate; and Two fast-track...
This week's edition of the CFE Tax Top 5 looks at the following: European Commission Publishes ‘FASTER’ Proposal – New Rules for Withholding Taxes in the EU EU Parliament Adopts Report on Lessons Learned from the Pandora Papers ECOFIN Progresses Debate on ViDA Proposals Now: “A...
This week's edition of the CFE Tax Top 5 looks at the following: CFE Statement on EU Parliament Pandora Papers Report CFE Opinion Statement on Official Ruling 57:2023 of the Italian Central Tax Office on Intervening Fixed Establishments in a VAT Context Register Now: “A Gender...
This week's edition of the CFE Tax Top 5 looks at the following: G7 Welcome Progress on Two-Pillar International Tax Process AG Kokott: State Aid Law Should Apply to Outlier Tax Cases Only Save the Date: CFE, ICAEW & PwC Event: “A Gender Equal Tax...
On 16 May 2023, EU Finance Ministers reached political agreement on the general approach for amendments to the Directive on Administrative Cooperation in the area of taxation, primarily concerning reporting and automatic exchange of information on: revenues from transactions in crypto-assets and information on advance...
This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Adopts Regulation on Tax Transparency EU Parliament MEs Adopt Position on EU AML Legislation International Fiscal Association Invites Views on Tax Avoidance in Advance of European Conference (5 – 7 July) ...
This week's edition of the CFE Tax Top 5 looks at the following: EU Calls on UN to Support OECD Efforts on International Taxation EU and UK Adopt the Brexit Windsor Framework EU Tax Observatory: ATAD GAAR Applied Infrequently Out of Litigation Fears EU Parliament...
This week's edition of the CFE Tax Top 5 looks at the following: EU Relaxes State Aid Rules in Transatlantic Subsidy Race EU Ministers Discuss US-EU Trade Relations & Ukraine OECD Public Consultation on Compliance & Tax Certainty of Global Minimum Tax CFE Statement of...
