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...
This week's edition of the CFE Tax Top 5 looks at the following: EU Considers Reintroduction of Windfall Energy Taxation FISC to Discuss 28th Regime & Tax Framework for EU Financial Sector OECD Conclude Series of Joint Capacity-Building Workshops on Transfer Pricing Simplification Last Places...
This week's edition of the CFE Tax Top 5 look at the following: EU Commission Publishes 28th Regime Proposal EU Tax Symposium: Pillar Two, Digital Taxation, Inequality & Investment Registrations Open for CFE Forum 2026 : “Tax Policy Under Pressure: Strategy, Coherence & Trade-Offs” on 23 April...
