CFE Tax Top 5 (2 May 2022)

This week's edition of the CFE Tax Top 5 looks at the following: CFE Opinion Statement on OECD Public Consultation on a Crypto-Asset Reporting Framework ECJ Decision on Disclosure of Information in Airbnb Case C-974/20 EU VAT Committee Publishes Meeting Papers & Updated Guidelines EU Commission to...

CFE Tax Top 5 (26 April 2022)

This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament Tax Subcommittee: Hearing on Regulating Intermediaries Register Now: CFE Forum 2022 on 12 May 2022 in Brussels OECD Public Consultation Meeting on Minimum Tax Implementation Framework Irish Tax Institute & Harvard...

CFE Tax Top 5 (11 April 2022)

This week's edition of the CFE Tax Top 5 looks at the following: ECOFIN: Poland Vetos Pillar 2 Minimum Tax Implementing Proposal AG Opinion in Belgian DAC6 Legal Privilege Challenge Case: C-694/20 Orde van Vlaamse Balies  Register Now: CFE Forum 2022 on 12 May 2022 in...

CFE Tax Top 5 (4 April 2022)

This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Launches Public Consultation on a New EU System for Withholding Taxes CFE Tax Advisers Europe Opinion Statement: Pillar 2 Proposal Requires Further Revision Before Entry Into Force OECD Release Reporting Format...

Malta – Poland Tax Treaty amendments enter into force

In virtue of LN 117 of 2022, the Protocol between the Government of Malta and the Government of the Republic of Poland amending the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income which was...

CFE Tax Top 5 (29 March 2022)

This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament: Hearing on the Dutch Tax System & Exchange of Information with Pandora Papers Jurisdictions OECD: Public Consultation on CRS – Crypto-Assets Registration Open: CFE Forum 2022 on 12 May 2022...

CFE Tax Top 5 (21 March 2022)

This week's edition of the CFE Tax Top 5 looks at the following: ECOFIN: EU Council Progress on Pillar 2 Minimum Corporate Tax Implementing Directive OECD: GloBE Model Rules Guidance & Framework Consultation Save the Date: CFE Forum 2022 on 12 May 2022 in Brussels ECOFIN: Agreement on Carbon...

OECD guidance on GloBE rules

On 14 March 2022 the OECD/G20 Inclusive Framework on BEPS released further technical guidance on the 15% global minimum tax (part of the two-pillar solution to address the tax challenges arising from digitalisation of the economy). The Commentary explains the intended outcomes under the GloBE Rules and clarifies the meaning of...