This week's edition of the CFE Tax Top 5 looks at the following: Czech EU Presidency Aims for October Adoption of Pillar 2 Directive EU Tax Policy Report: Semester I – January to June 2022 OECD Releases Progress Report on Pillar 1 ‘Living CFE’: CFE’s Published &...
Legal Notice 205 of 2022 has introduced rules for the surrender of capital allowances between group companies, where at least one thereof was a beneficiary under the COVID-19 tax deferral scheme, with effect from YA 2022. ...
The OECD has published a Progress Report on its work in elaborating the comprehensive technical rules of the new taxing right (Amount A) for market jurisdictions established under Pillar One, and has launched a public consultation to obtain stakeholder feedback, with a view to stabilise the...
This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Launches Consultation on Improving Tax Intermediaries Regulatory Framework EU Tax Policy Report: Semester I – January to June 2022 ECOFIN & Presidency of Council of the EU: Czech Tax Priorities Global Forum...
The EU Commission has launched a public consultation on the options being considered to improve the tax intermediaries’ regulatory framework, with a view to a legislative proposal to tackle the role of enablers that facilitate tax evasion and aggressive tax planning in the European Union...
This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Publishes Annual Report on Taxation 2022 EU Commission: Call for Evidence on Administrative Cooperation Framework in VAT EU Parliament’s FISC: The Role of Tax Incentives & Exemptions in the Single...
The Commission has published its Annual Report on Taxation 2022, which highlights that EU Member States’ tax revenue has decreased for the first time since the 2009 financial crisis, while public expenditure jumped from 46.5% in 2019 to 53% in 2020 due to the COVID-19...
The 31st Meeting of the EU Commission's VAT Expert Group was held on 10 June 2022. The MIT was represented at the meeting by Sarah Cassar Torregiani. During the meeting, the following was discussed: the formalities around the transfer of own goods from one Member...
The Office of the CfR has notified that the facility to upload and submit the income tax return and the supplemental document for Year of Assessment 2022 required to be filed by a principal taxpayer in respect of a fiscal unit is now available....
