CFE Tax Top 5 (5 February 2024)

This week's edition of the CFE Tax Top 5 looks at the following: CFE Opinion Statements on the EU Commission BEFIT & Transfer-Pricing Proposals EU Parliament & Council Hold Public Hearing on Seat of Anti-Money Laundering Authority OECD Release Statistics on MNE Groups’ Key International Tax Risks ...

CFE Tax Top 5 (15 January 2024)

This week's edition of the CFE Tax Top 5 looks at the following: OECD Release Updated Assessment of Impact of Global Minimum Tax Tax Priorities of the Belgian Presidency of the Council of EU EU Commission Publishes FAQs on EU Minimum Tax Directive Next Meeting...

CFE Tax Top 5 (20 November 2023)

This week's edition of the CFE Tax Top 5 looks at the following: Momentum Builds Behind Africa Group Initiative for UN Tax Convention EU Commission Commences Infringement Proceedings Against Belgium for Treatment of Non-Resident Taxpayers 48 Countries to Implement OECD Tax Transparency Standards for Crypto-Assets...

CFE Tax Top 5 (30 October 2023)

This week's edition of the CFE Tax Top 5 looks at the following: European Parliament Adopts Resolutions on Role of Tax Policy & Reform of Corporate Tax Policy European Commission Publishes 2023 VAT Gap Report OECD Webinar on MLI to Implement Amount A of Pillar 1 ...

CFE Tax Top 5 (17 October 2023)

This week's edition of the CFE Tax Top 5 looks at the following: OECD Publishes Text of Pillar One Treaty; U.S. Not Ready to Sign It Yet EU Set to Adopt e-Assets Tax Reporting Rules & Update EU Blacklist CFE Statement on Interest Payable on...

EU List of non-cooperative jurisdictions updated

The ECOFIN Council has updated the list of non-cooperative jurisdictions, adding Antigua and Barbuda, Belize and Seychelles. At the same time, three of the jurisdictions which were added to the list in February 2023 (See MIT News 15 February 2023) were removed from the list:...

DAC 8 approved – Crypto Assets and Advance Tax Rulings for wealthy individuals

At the meeting of 17 October 2023 the ECOFIN Council has adopted amendments to the Directive on administrative cooperation in the area of taxation around the reporting and automatic exchange of information relating to transactions in crypto-assets and on advance tax rulings for high-net-worth individuals. See the...

Proposal for Head Office Tax system for SMEs

The European Commission has released a proposed Directive which introduces the concept of Head Office Taxation, giving SMEs operating cross-border through permanent establishments the option to interact with only one tax administration instead of having to comply with multiple tax systems. In terms of this...