Malta-Armenia Treaty
LN 41 of 2002 has announced that the entry into force date of the Armenia - Malta Double Tax Treaty (See MIT News 22 February 2020) was 25 November 2021....
4 February 2022
CFE Tax Top 5 (31 January 2022)
This week's edition of the CFE Tax Top 5 looks at the following: EU Business Taxation Code of Conduct Group: Semester 1 2022 Work Programme ECJ Decision on Spanish Obligation to Provide Tax Information: Commission v Spain – C-788/19 Draft European Parliament Resolution on a European Withholding Tax Framework European...
2 February 2022
OECD Transfer Pricing Guidelines 2022
The OECD has published the 2022 edition of the Transfer Pricing guidelines. These can be viewed here....
26 January 2022
CFE Tax Top 5 (24 January 2022)
This week's edition of the CFE Tax Top 5 looks at the following: EU Finance Ministers Discuss Pillar 2 Directive, Estonia Maintains Reservations EU Commission Seeks Feedback On Pillar 2 & Unshell Proposals EU Consultation ‘VAT in The Digital Age’ OECD Publishes 2022 Transfer-Pricing Guidelines EU Tax...
26 January 2022
CFE Tax Top 5 (17 January 2022)
This week's edition of the CFE Tax Top 5 looks at the following: EU Tax Policy Report – Semester II – July to December 2021 ECOFIN to Discuss EU Directive on Minimum Tax CFE Tax Advisers Europe Annual Report EU Shell Entities Directive EU Targets Portion of Carbon...
19 January 2022
Proposed Directive laying down rules to prevent the misuse of shell entities for tax purposes
On 22 December, the European Commission proposed a Directive laying down rules to prevent the misuse of shell entities for tax purposes. This initiative is intended to ensure that entities in the European Union that have no or minimal economic activity are unable to benefit from...
22 December 2021
Proposal for a Directive on ensuring a global minimum level of taxation for multinational groups in the EU
On 22 December 2021 the European Commission proposed a Directive ensuring a minimum effective tax rate for the global activities of large multinational groups. The proposal follows the recent historic global tax reform agreement, setting out how the principles of the agreed 15% effective tax rate...
22 December 2021
Transfer Pricing Rules Consultation
The Office of the CfR has issued the draft Transfer Pricing rules for public consultation. The draft rules can be viewed here. The consultation period ends on 28 February 2022....
22 December 2021
OECD model rules for 15% global minimum tax
The OECD has published model rules - the Pillar Two Model Rules - for the implementation of a minimum corporate tax rate of 15% which will apply to Multinational Enterprises (MNEs) with revenue above EUR 750 million. Click here to view the OECD press release and model rules....
20 December 2021