Co-operation with Other Jurisdictions on Tax Matters Regulations amended

The Co-operation with Other Jurisdictions on Tax Matters Regulations (SL 123.127) have been revised. LN 213 of 2021 has introduced the following changes: an amendment to the definition of "Beneficial Owner" a change to Regulation 4 concerning the availability of ownership information of bodies of...

Business Taxation for the 21st Century

The European Commission has adopted a Communication on Business Taxation for the 21st century to promote a robust, efficient and fair business tax system in the European Union. The Communication sets out both a long-term and short-term vision to support Europe’s recovery from the COVID-19 pandemic...

CFE Tax Top 5 (17 May 2021)

This week's edition of the CFE Tax Top 5 looks at the following: European Parliament Calls For Swift Reform of International Tax Rules General Courts Confirms EU’s State Aid Assessment in Engie, Dismisses Amazon Case in Luxembourg EU Commission Confirms No Delays in New VAT...

CFE Tax Top 5 (10 May 2021)

This week's edition of the CFE Tax Top 5 looks at the following: OECD to Introduce Cryptocurrency reporting by the end of 2021 EU Commission Proposes New Regulation to Address Distortion by Foreign Subsidies in Single Market CFE Statement on EU Consultation on Insurance & Financial...

CFE Tax Top 5 (3 May 2021)

This week's edition of the CFE Tax Top 5 looks at the following: EU to Proceed with Own-Resource Digital Levy Regardless of US Digital Tax Proposals OECD Publish Taxing Wages 2021 Report CFE Statement on EU Digital Levy Consultation Tax Inspectors Without Borders Mobilises Over...

Amendment to the Malta-Switzerland Double Tax Treaty

Amendments to the Double Taxation Relief(Taxes on Income) (The Swiss Confederation) Order, 2012, have been published in LN 198 of 2021. The amendments will come into effect on such date as may be announced in the Government Gazette....

DAC 2 / CRS / FATCA reporting deadline extended

The Office of the CfR has announced that due to the continued exceptional circumstances brought about by the COVID-19 pandemic that have created a challenging environment, an extension for the submission of the report containing Financial Account information relating to Reporting Year 2020 has been...

CFE Tax Top 5 (26 April 2021)

This week's edition of the CFE Tax Top 5 looks at the following: Pascal Saint – Amans: Digital Tax Agreement by October Fabrizia Lapecorella New Chair of OECD’s Fiscal Committee European Parliament: Lack of Progress in Reforming Code of Conduct Group OECD Updated Report on...