Transfer Pricing Rules published
Further to the consultation completed earlier this year (see MIT News 21 December 2021), the Transfer Pricing Rules 2022 have been published by Legal Notice 284 of 2022....
21 November 2022
CFE Tax Top 5 (14 November 2022)
This week's edition of the CFE Tax Top 5 looks at the following: 28 Jurisdictions Sign Agreement on Reporting Income from Digital Platforms EU Commission Extends BEFIT Public Consultation Period CFE Conference “Targeting the “Bad Apples”: Enablers of Tax Avoidance”; Zagreb, 2 December 2022 OECD’s Global Forum...
17 November 2022
CFE Tax Top 5 (7 November 2022)
This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament’s Draft Report on Tax-Related Revelations CFE Opinion Statement in PRA Group Europe on Interest Barrier & Group Contributions (EEA relevance) ICAEW Wyman Symposium Debates Regulation of Tax Professionals EU Commission 2023 Work Programme...
9 November 2022
EU Finance Ministers agree to strengthen the Code of Conduct on Business Taxation
At the ECOFIN Council meeting of 8 November 2022, EU Finance Ministers agreed on a revision to the Code of Conduct on Business Taxation, its first revision since 1997. This revision broadens the scope of the tax measures under scrutiny when examining harmful tax practices within the...
9 November 2022
CFE Tax Top 5 (24 October 2022)
This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament’s FISC: Reform of Corporate Taxation & Lessons Learned from the Pandora Papers CFE ECJ TaskForce Opinion Statement on the EFTA Court decision in Case E-3/21, PRA Group Europe UN Committee...
27 October 2022
CFE Tax Top 5 (17 October 2022)
This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Publishes BEFIT Call for Evidence Register Now: Conference “Targeting the “Bad Apples”: Enablers of Tax Avoidance”; Zagreb, 2 December 2022 CFE Publishes Statement on the EU Enablers Initiative Wyman Symposium...
21 October 2022
EU Consultation on a new corporate tax framework (BEFIT)
In its communication Business Taxation for the 21st Century (See MIT News 19 May 2021), the Commission announced that a proposal for a new corporate tax system will be put forward by 2023. This objective of this proposal, known as ‘Business in Europe: Framework for...
17 October 2022
Inclusive Framework on BEPS issues Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One
The OECD/G20 Inclusive Framework on BEPS have released a Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One as a public consultation document with a view to obtaining further input from stakeholders on the administration and tax certainty aspects of Amount A. The deadline...
11 October 2022
ECOFIN updates list of non-cooperative jurisdictions
Anguilla, Bahamas and Turks and Caicos have been added to the EU list of non-cooperative jurisdictions for tax purposes, on the basis of their failure to enforce the economic substance requirements that apply to zero tax jurisdictions. Source: taxation-customs.ec.europa.eu...
6 October 2022