CFE Tax Top 5 (19 June 2023)

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...

CFE Tax Top 5 (12 June 2023)

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...

CFE Tax Top 5 (22 May 2023)

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...

ECOFIN Council agreement on DAC 8

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...

CFE Tax Top 5 (17 April 2023)

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) ...

CFE Tax Top 5 (27 March 2023)

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...

CFE Tax Top 5 (13 March 2023)

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...

DAC 6 Annual Notification

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...

DAC 6 – Guideline on the waiver of reporting obligation

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...