This week's edition of the CFE Tax Top 5 looks at the following: 17th Plenary Meeting of the OECD/G20 Inclusive Framework EU Readies Defences & Considering DST on Big Tech to Respond to Escalating Transatlantic Trade Tariff Measures Platform for Collaboration on Tax Releases 2024...
The MTCA has published updates to the DAC 2 guidelines. Version 4.7 of the Guidelines has been issued with updates to: Section 2.2.3 : Investment Entity – page 16 Section 14.1: Recalcitrant Accounts/ Undocumented Accounts Subsection: Undocumented Accounts – page 101 Appendix 1 and Appendix...
The MTCA has published guidance on certain aspects of the new rules applicable as of 1 January 2025 further to Act XXXVIII of 2024 and Legal Notices 344 to 352....
The European Council adopted a further amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9) on 14 April 2025, which will streamline filing obligations and reduce compliance burden for companies under the Pillar 2 Directive. (See MIT News 14 March 2025) Member...
The Malta Tax and Customs Administration (MTCA) has announced the establishment of the Large Taxpayer Office (LTO). This new unit within the MTCA is designed to provide a specialised, holistic service to entities and individuals who meet specific eligibility criteria. It will serve as a single...
The MIT hosted its Annual Tax Conference on 4 April 2025 at the Westin Dragonara Resort St. Julians. The event was opened by MIT President, Conrad Cassar Torregiani, who reflected on the work, achievements and continued relevance of the Institute, 30 years since its establishment on...
This week's edition of the CFE Tax Top 5 looks at the following: 30th Session of the United Nations Tax Committee US Imposes New Tariffs on EU Automobile & Auto Parts Imports European Court of Auditors Issues Report on VAT Fraud on Imports OECD Updates...
The MTCA has published the extended deadlines for the e-filing of corporate tax returns – view here....
This week's edition of the CFE Tax Top 5 looks at the following: Key EU Council Discussions this Week: Tax Cooperation, Business Simplification & Competitiveness OECD Publishes New BEPS Action 14 Peer Review Results CFE Forum | 27 March 2025 | Brussels OECD Publishes Report on...
