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...

CFE Tax Top 5 (22 May 2023)

This week's edition of the CFE Tax Top 5 looks at the following: G7 Welcome Progress on Two-Pillar International Tax Process AG Kokott: State Aid Law Should Apply to Outlier Tax Cases Only Save the Date: CFE, ICAEW & PwC Event: “A Gender Equal Tax...

ECOFIN Council agreement on DAC 8

On 16 May 2023, EU Finance Ministers reached political agreement on the general approach for amendments to the Directive on Administrative Cooperation in the area of taxation, primarily concerning reporting and automatic exchange of information on: revenues from transactions in crypto-assets and information on advance...

CFE Tax Top 5 (17 April 2023)

This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Adopts Regulation on Tax Transparency EU Parliament MEs Adopt Position on EU AML Legislation International Fiscal Association Invites Views on Tax Avoidance in Advance of European Conference (5 – 7 July) ...