LN 15 of 2024 notified that the Protocol amending the Double Taxation Agreement between the Government of Malta and The Swiss Confederation published as a Schedule to Legal Notice 198 of 2021 (see MIT News 1 May 2021) shall be deemed to have come into...
Rule 1 of the Transfer Pricing Rules has been revised by LN 9 of 2024. A new proviso to Rule 1 provides that the Rules shall apply, in the case of arrangements entered into before 1st January 2024 and which were not materially altered on or...
This week's edition of the CFE Tax Top 5 looks at the following: OECD Release Updated Assessment of Impact of Global Minimum Tax Tax Priorities of the Belgian Presidency of the Council of EU EU Commission Publishes FAQs on EU Minimum Tax Directive Next Meeting...
The MTCA has announced that the Annual Notification for non-disclosing intermediaries which is due by 29th February 2024 is available for download here. Notifications are to be made by sending a signed copy of the completed document together with the Excel file to mdr.mfin@gov.mt....
This week's edition of the CFE Tax Top 5 looks at the following: Momentum Builds Behind Africa Group Initiative for UN Tax Convention EU Commission Commences Infringement Proceedings Against Belgium for Treatment of Non-Resident Taxpayers 48 Countries to Implement OECD Tax Transparency Standards for Crypto-Assets...
This week's edition of the CFE Tax Top 5 looks at the following: European Parliament Adopts Resolutions on Role of Tax Policy & Reform of Corporate Tax Policy European Commission Publishes 2023 VAT Gap Report OECD Webinar on MLI to Implement Amount A of Pillar 1 ...
This week's edition of the CFE Tax Top 5 looks at the following: OECD Publishes Text of Pillar One Treaty; U.S. Not Ready to Sign It Yet EU Set to Adopt e-Assets Tax Reporting Rules & Update EU Blacklist CFE Statement on Interest Payable on...
At the meeting of 17 October 2023 the ECOFIN Council has adopted amendments to the Directive on administrative cooperation in the area of taxation around the reporting and automatic exchange of information relating to transactions in crypto-assets and on advance tax rulings for high-net-worth individuals. See the...
The European Commission has released a proposed Directive which introduces the concept of Head Office Taxation, giving SMEs operating cross-border through permanent establishments the option to interact with only one tax administration instead of having to comply with multiple tax systems. In terms of this...
