CFE Tax Top 5 (17 May 2021)

This week's edition of the CFE Tax Top 5 looks at the following: European Parliament Calls For Swift Reform of International Tax Rules General Courts Confirms EU’s State Aid Assessment in Engie, Dismisses Amazon Case in Luxembourg EU Commission Confirms No Delays in New VAT...

CFE Tax Top 5 (10 May 2021)

This week's edition of the CFE Tax Top 5 looks at the following: OECD to Introduce Cryptocurrency reporting by the end of 2021 EU Commission Proposes New Regulation to Address Distortion by Foreign Subsidies in Single Market CFE Statement on EU Consultation on Insurance & Financial...

CFE Opinion Statement on the VAT Rules for FSI

Further to the consultation on the VAT rules for Financial Services and Insurance, CFE Tax Advisers has published an Opinion Statement which was submitted to the European Institutions on 3 May 2021. In the CFE's view, whilst the current VAT exemption works well in general in the...

FIAU publishes enforcement factsheet

The FIAU has just published an Enforcement Factsheet, which documents the findings and conclusions derived from an analysis of the enforcement actions undertaken by the FIAU in 2019 and 2020. The factsheet is available for download from the FIAU website.   source: fiaumalta.org...

CFE Tax Top 5 (3 May 2021)

This week's edition of the CFE Tax Top 5 looks at the following: EU to Proceed with Own-Resource Digital Levy Regardless of US Digital Tax Proposals OECD Publish Taxing Wages 2021 Report CFE Statement on EU Digital Levy Consultation Tax Inspectors Without Borders Mobilises Over...

The CSP Rulebook and Applications: IFSP Q&A part 2

Certain applications for authorisation in terms of the new CSP Rulebook are due by 16 May. There remain questions about the interpretation of many of its requirements and how some of the rules are to be understood and complied with. The IFSP is holding a Q&A...

Amendment to the Malta-Switzerland Double Tax Treaty

Amendments to the Double Taxation Relief(Taxes on Income) (The Swiss Confederation) Order, 2012, have been published in LN 198 of 2021. The amendments will come into effect on such date as may be announced in the Government Gazette....

DAC 2 / CRS / FATCA reporting deadline extended

The Office of the CfR has announced that due to the continued exceptional circumstances brought about by the COVID-19 pandemic that have created a challenging environment, an extension for the submission of the report containing Financial Account information relating to Reporting Year 2020 has been...

Commencement notices of VAT e-commerce rules published

Legal Notices 219 to 226 of 2020, published on 2 June 2020, introduced amendments to the VAT Act implementing Council Directives 2017/2455, 2009/132/EC and 2019/1995/EC amending Directive 2006/112/EC concerning the VAT e-commerce package (See MIT News 3 June 2020). Legal Notices 187 to 194 of 2021 published earlier today...

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