The Office of the CfR has announced that the Annual Notification due by 31st March 2023 is available for download - view here. Notifications shall be made by sending a signed copy of the completed document together with the Excel file to mdr.mfin@gov.mt...
Further to the decision of the CJEU in case C-694/20 (See MIT News 9 December 2022) the Commissioner for Revenue has issued a guideline on the consequences of the judgement - view here. In addition V1.2 of the DAC6 guidelines has been issued with updates to Section...
The Office of the Commissioner for Revenue has announced that the AEOI Implementing Guidelines have been updated. Version 4.3 of the Guidelines is available here....
This week's edition of the CFE Tax Top 5 looks at the following: EU List of Non-Cooperative Jurisdictions for Tax Purposes Updated ECHR Publishes Judgment in LuxLeaks Whistleblower Case OECD Public Consultation on Compliance & Tax Certainty of Global Minimum Tax – 16 March 2023 Register...
The deadline allowed for submission of the annual notification by non-disclosing intermediaries is being extended. In this regard, non-disclosing intermediaries waiving their reporting obligation under Regulation 13(7)(e) of the Cooperation with Other Jurisdiction on Tax Matters Regulations are required to submit the annual notification regarding...
The ECOFIN Council has updated the list of non-cooperative jurisdictions, adding the BVI, Costa Rica, Marshall Islands and Russia. Annex I of the EU list, updated on 14 February 2023, now consists of 16 jurisdictions which have demonstrated a lack of commitment to improve their tax...
This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament Subcommittee on Tax Matters Publishes 2023 Schedule of Work 2023 Global Forum Capacity Building Report CFE EU Tax Policy Report Published OECD Tax & Development Days – 15 & 16 February ...
This week's edition of the CFE Tax Top 5 looks at the following: EU Summary Report on Tax Enablers (SAFE) Consultation OECD Guidance on Minimum Tax – Pillar 2 CFE Opinion Statement on EU Corporation Taxation System (BEFIT) Consultation EU Publishes Green Deal Industrial Plan Save...
This week's edition of the CFE Tax Top 5 looks at the following: ECOFIN: Swedish Presidency Priorities EU Consultation on Administrative Cooperation in VAT EU Parliament’s FISC: Public Hearing on BEFIT Updated OECD Pillar 1 & 2 Analysis EU Semester Reports 2023 Click here to view...
