CFE Tax Top 5 – 16 March 2020

This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Publishes EU Coordinated Response to Coronavirus Outbreak; OECD Publishes Responses to CbCR Consultation; UK to Proceed with Digital Tax; EU Publishes Industrial Policy Package; In Memoriam: Former CFE President Professor...

CFE Tax Top 5 – 9 March 2020

This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Publishes Tax Evasion & Tax Simplification Roadmap; Turnover Taxes Not Discriminatory: ECJ Decisions in Tesco & Vodafone; EU Green Deal – Energy Taxation & Carbon Border Adjustment Inception Impact Assessments; ...

CFE Tax Top 5 (2 March 2020)

This week's edition of the CFE Tax Top 5 looks at the following: Vestager: Member States’ Digital Taxes Not State Aid; European Semester Reports: Overview of Key Socio-Economic Parameters; ECJ Revisits ‘Final Losses’ Doctrine in Case C-405/18 AURES; OECD Publishes Dispute Resolution Reports; Taxpayers’ Rights:...

CFE Tax Top 5 – 24 February 2020

This week’s edition of the CFE Tax Top 5 looks at the following: EU Developments: Parliamentary Week & Article 116 TFEU to Bypass Unanimity in Tax at EU Level; G20 Communiqué: Overcome Remaining Differences for Further Progress; VAT: Simplified Rules for Small Businesses & Cross-Border...

OECD consultation on CbC Reporting

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS , the OECD has released a public consultation document on the review of Country-by-Country Reporting (BEPS Action 13). Action 13 of the BEPS Project established a three-tiered standardised approach to transfer pricing documentation, including...

Amendment to the ATAD Implementing Regulations

LN 29 of 2020 amends Regulation 10 of the EuropeanUnion Anti-Tax Avoidance Directives Implementation Regulations relating to Reverse Hybrid Mismatches, clarifying that this provision enters into effect on 1 January 2022....

Malta-Armenia Treaty Published

The Agreement between the government of the Republic of Malta and the government of the Republic of Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has been published in virtue of LM 28 of...

CFE Tax Top 5 – 17 February 2020

This week’s edition of the CFE Tax Top 5 looks at the following: OECD Release Digital Tax Economic Analysis; EU Commission Publishes Anti-Money Laundering Roadmap; Proposal for DAC Directive Codification Published; OECD Release Transfer Pricing Guidance on Financial Transactions; February EU Infringement Package Published. The full...

Malta – Ghana Double Tax Treaty published

The Agreement between the government of the republic of Malta and the government of the republic of Ghana for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has been published in virtue of LN 23 of...