BEFIT Directive proposal published

Earlier today, 12 September 2023, the European Commission adopted a package of initiatives intended to reduce tax  compliance costs for large, cross-border businesses in the EU. The Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) establishes a common set of rules...

CFE Tax Top 5 (4 September 2023)

This week's edition of the CFE Tax Top 5 looks at the following: United Nations Assert Greater Role In International Tax Affairs CFE Professional Affairs Conference: “Tax Adviser 2030: Evolution or Revolution for Tax Practice, Policy and Administration?” OECD Working Paper on Taxation of Labour...

CFE Tax Top 5 (7 August 23)

This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament Subcommittee on Tax Matters’ Fact Finding Mission in Singapore CFE Professional Affairs Conference: “Tax Adviser 2030: Evolution or Revolution for Tax Practice, Policy and Administration?” OECD Guidance on Mitigating Illicit...

OECD Questionnaire on Amount B – Pillar One

The OECD has released a public consultation document which outlines the design elements of Amount B under Pillar One and is seeking input from stakeholders on the technical aspects of Amount B, concerning the application of the arm’s length principle to in-country baseline marketing and...

CFE Tax Top 5 (24 July 2023)

This week's edition of the CFE Tax Top 5 looks at the following: OECD Tax Report to G20 Finance Ministers EU Parliament Subcommittee on Tax Matters Hearing on the Role of Enablers in Tax Evasion CFE Professional Affairs Conference: “Tax Adviser 2030: Evolution or Revolution...

CFE Tax Top 5 (3 July 2023)

This week's edition of the CFGE Tax Top 5 looks at the following: European Commission Publishes Progress Report on Pillar 1 EU Consultation on Carbon Border Adjustment Mechanism Reporting Obligations EESC Hearing: Possible Solutions to Taxation of Cross-Border Teleworkers – 4 July 2023 OECD Launches New...

Commission progress report on Pillar 1

The EU Commission has published a progress report on Pillar 1 - view here. The Commission welcomes the great efforts and the progress made so far and urges all participants to make a final effort to reach an agreement on the Multilateral Convention to implement Pillar...

CFE Tax Top 5 (19 June 2023)

This week's edition of the CFE Tax Top 5 looks at the following: European Commission Publishes ‘FASTER’ Proposal – New Rules for Withholding Taxes in the EU EU Parliament Adopts Report on Lessons Learned from the Pandora Papers ECOFIN Progresses Debate on ViDA Proposals Now: “A...

CFE Tax Top 5 (12 June 2023)

This week's edition of the CFE Tax Top 5 looks at the following: CFE Statement on EU Parliament Pandora Papers Report CFE Opinion Statement on Official Ruling 57:2023 of the Italian Central Tax Office on Intervening Fixed Establishments in a VAT Context Register Now: “A Gender...