Further to a compliance exercise conducted by the Malta Tax & Customs Administration during the first quarter of 2026, under the Cooperation with other Jurisdictions on Tax Matters Regulations, which give effect to the CRS and FATCA framework in Malta, the MTCA has published a...
This week's edition of the CFE Tax Top 5 looks at the following: Ireland Launches 2026 Presidency of the Council of the EU & Sets Out Tax Priorities OECD Issues Guidance on Global Information Return XML Schema Ahead of First Filing Cycle Council of the...
This week's edition of the CFE Tax Top 5 looks at the following: OECD Launches Consultation on Revised Transfer Pricing Guidelines on Intra-Group Services EU AMLA Publishes Draft Guidelines for Outgoing Monitoring of Business Relationships FISC Hearing on Reverse Charge Mechanism in Fight Against VAT...
The OECD has launched a consultation on proposed revisions to Chapter VII of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations which provides guidance on intra-group services. View the Consultation Document here. The feedback deadline is 22 July 2026....
This week's edition of the CFE Tax Top 5 looks at the following: OECD Publishes Consolidated Commentary to the GloBE Model Rules AG Kokott Issues Opinion on Abuse Threshold Under Parent-Subsidy Directive in Case C-203/35 FISC Hearing on Reverse Charge Mechanism in Fight Against VAT...
The European Commission has published a new frequently asked question (‘FAQ’), which provides an answer on how to treat Cyprus’ (qualified) income inclusion rule under the EU Pillar 2 Directive. The FAQ can be viewed here. The MTCA has issued an announcement notifying that given that Malta...
This week's edition of the CFE Tax Top 5 looks at the following: OECD Releases Common Understanding & Updated Guidance on Global Minimum Tax Implementation EU Commission Publishes 2026 Work Programme for VAT in the Digital Age Implementation AMLA Publishes Direct Supervision Reporting Framework &...
This week's edition of the CFE Tax Top 5 looks at the following: ECOFIN Agrees VAT Fraud Cooperation Framework & Discusses Capital Markets Integration CFE Submissions on EU AML Authority Consultations on Customer Due Diligence & Business Relationships Standards EU Institutes Agree Simplification to AI...
This week's edition of the CFE Tax Top 5 looks at the following: OECD Publishes Global Minimum Tax Implementation Toolkit ECOFIN to Advance VAT Fraud Enforcement & Tax Cooperation Measures OECD Issues Practical Guide on Investment Tax Incentives Tax Policy Under Pressure: CFE Forum Highlights...
