Relocation of the International Tax Unit’s offices

The Office of the Commissioner for Revenue has announced that the offices of the International Tax Unit have moved to AM Business Centre, Triq il-Labour, Zejtun ZTN 2401. This is the same premises occupied by the Malta Business Registry. Furthermore, with effect from the 3rd of February,...

Guidelines on the Automatic Exchange of Financial Account Information

The Office of the Commissioner for Revenue has published consolidated guidelines on the automatic exchange of financial account information in connection with the application of FACTA IGA, CRS and DAC II. These supersede and revoke any previously issued guidelines supplementing these instruments. The salient changes included...

CFE Tax Top 5 – 16 December 2019

This week’s edition of the CFE Tax Top 5 looks at the following: ECOFIN Report to the European Council on Tax Issues; Tax Policy Key to New European Green Deal; Montenegro & Honduras Join Inclusive Framework on BEPS; OECD Tax Statistics Indicate Revenue Plateau; Turkey...

Transposition of Tax Intermediaries Directive

The Cooperation with Other Jurisdictions on Tax Matters Regulations (Subsidiary Legislation 123.127) have been revised in virtue of Legal Notice 342 of 2019 published on 17 December 2019. The amendments, inter alia, transpose the provisions of Council Directive 2018/822 of 25 May 2018 amending Directive...

CFE’s EU Tax Top 5 – Round-up of EU Tax Policy News – 09 December 2019

This week’s edition of the CFE Tax Top 5 looks at the following: US Letter Threatens to Upend OECD Digital Tax Discussions; OECD Meeting on Pillar Two: Stakeholders’ Input on the OECD Secretariat; Council of the EU Adopts Conclusions on Anti-Money Laundering Priorities; VAT Committee...

CFE Tax Top 5 – 2 December 2019

This week’s edition of the CFE Tax Top 5 looks at the following: New EU Commission Takes Office on 1 December; European Commission Will Not Appeal the “Starbucks” State Aid Decision; Commission Asks Ireland and Austria to Implement EU-law Compliant Interest Limitation Rules; ECOFIN Council...

CFE Tax Top 5 – 25 November 2019

This week’s edition of the CFE Tax Top 5 looks at the following: OECD Meeting on Pillar One: Stakeholders’ Input on the OECD Secretariat Proposals; Code of Conduct Group Report Recommends Updating EU Tax Blacklist; Commission Publishes Draft Explanatory Notes on VAT Quick Fixes; Czech...

CFE Tax Top 5 – 18 November 2019

This week’s edition of the CFE Tax Top 5 looks at the following: OECD Publishes Stakeholder Comments on Pillar One Consultation; Council of the EU Adopts Company Law Directive; Tax Dispute Resolution: Input Invited on 10th Batch of BEPS Action 14 Peer Reviews; Reminder: CFE...

CFE Tax Top 5 – 12 November 2019

This week’s edition of the CFE Tax Top 5 looks at the following: OECD Seeks Comments on Pillar Two Minimum Taxation Global Anti-Base Erosion Proposal; ECOFIN Reaches Agreement on VAT-Related Directives; Council of the EU Updates List of Non-Cooperative Tax Jurisdictions; Reminder: CFE Conference on...