MAP Guidelines Version 2.4
The MTCA has published updated guidance on Mutual Assistance Procedures available under Double Taxation Agreements and the European Arbitration Convention....
13 March 2025
CFE Tax Top 5 (3 March 2025)
This week's edition of the CFE Tax Top 5 looks at the following: G20 Discuss the Importance of Synergy in International Tax Fora EU Commission Unveils Omnibus I & II Package – Simplified Rules to Boost Competitiveness, Cut Red Tape & Drive Sustainable Investment Register Now...
10 March 2025
CFE Tax Top 5 (17 February 2025)
This week's edition of the CFE Tax Top 5 looks at the following: EU Commission 2025 Work Programme: Summary of Tax-Related Initiatives OECD Consolidation Report on Amount B Register Now : CFE Forum | 27 March 2025 | Brussels EU Responds to US Reciprocal Tariff Policy OECD...
21 February 2025
CFE Tax Top 5 (10 February 2025)
This week's edition of the CFE Tax Top 5 looks at the following: US Announces Withdrawal from UN International Tax Cooperation as Intergovernmental Negotiations Commence Commissioner Hoekstra Addresses Key EU Tax Priorities at FISC Meeting Register Now : CFE Forum | 27 March 2025 | Brussels Meta...
14 February 2025
CFE Tax Top 5 (20 January 2025)
This week's edition of the CFE Tax Top 5 looks at the following: OECD Makes New Tools Available for Administering Global Minimum Tax Update on Pillar One Developments from Co-Chairs of the Inclusive Framework on BEPS Save the Date: CFE Forum | 27 March 2025...
23 January 2025
Amendment to the Cooperation with Other Jurisdictions on Tax Matters Regulations
LN 18 of 2025 has revised the Cooperation with Other Jurisdictions on Tax Matters Regulations (S.L. 123.127), transposing certain provisions of Directive 2021/514 (which extended EU transparency rules to digital platforms and imposed reporting obligations on Platform Operators) with effect from 20 January 2023. The...
23 January 2025
DAC 6 – Annual Notification Form to be submitted by non-disclosing intermediaries
The MTCA has announced that the Annual Notification due by 28th February 2025 is available for download and can be found at this link. Notifications are to be made by sending a signed copy of the completed document together with the Excel file to mdr.mfin@gov.mt...
9 January 2025
CFE Tax Top 5 (28 October 2025)
This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Publishes DAC9 Proposal for a Central Filing Mechanism for Pillar 2 Reporting New EU Tax Priorities: Insights from Commissioner-Designate Wopke Hoekstra’s Q&A for Confirmation Hearing ECOFIN: Political Agreement Expected This Week on...
29 October 2024
DAC 9 Proposal
On 28 October 2024 the EU Commission adopted a proposal to amend the Directive on administrative cooperation in the field of taxation (Directive 2011/16/EU). The DAC9 proposal is linked to the filing obligations imposed under the Pillar 2 Directive (Directive (EU) 2022/2523), which aims to ensure a...
29 October 2024