CFE Tax Top 5 (21 June 2021)

This week's edition of the CFE Tax Top 5 looks at the following: CFE Discussion Paper: “If It Is Legal, Is It Acceptable?” – An Ethics Quality Bar for All Advisers EU: Addressing the Debt – Equity Tax Bias (DEBRA) EU Parliament: Exchange of Views with US...

CFE Tax Top 5 (14 June 2021)

This week's edition of the CFE Tax Top 5 looks at the following: ECOFIN Ministers to Discuss VAT Rates EU Commission June Infringement Package Platform for the Collaboration on Tax Workshop on the Role of Taxation in Achieving Gender Equality EU Commission Adopts Implementing Regulation...

CFE Tax Top 5 (7 June 2021)

This week's edition of the CFE Tax Top 5 looks at the following: G7 Reach Historic Minimum Global Corporate Taxation Rate Agreement EU Council & Parliament Reach Provisional Compromise on CbCR Public Disclosure EU Launch Consultation on Fighting the Use of Shell Entities for Tax...

G7 Finance Ministers’ agreement on minimum global tax rate

At their meeting of 5 - 6 June, Finance Ministers and Central Bank Governors of the G7 confirmed their support of the efforts underway through the G20/OECD Inclusive Framework to address the tax challenges arising from globalisation and the digitalisation of the economy and of the...

CFE Tax Top 5 (31 May 2021)

This week's edition of the CFE Tax Top 5 looks at the following: EU Sets Out New Corporate Tax Reform Proposals The EU Tax Observatory Launches at 1 June US Senate Reservations on Biden’s Tax Proposals EU Parliament Members Discuss Intra-EU Harmful Tax Competition Tax...

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...