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...
The ECOFIN Council has reached a political agreement on a further amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9) (See MIT News 29 October 2024). The stated objective of the new legislation is to enhance cooperation and information exchange around the...
On 11 March 2025 the VIDA package was adopted by Council, following reconsultation with Parliament (see MIT News 5 November 2024). The revisions to the VAT Directive, the Implementing Regulation and the Regulation on Administrative Co-operation which implement the VIDA package will enter into force...
This week's edition of the CFE Tax Top 5 looks at the following: G20 Discuss the Importance of Synergy in International Tax Fora EU Commission Unveils Omnibus I & II Package – Simplified Rules to Boost Competitiveness, Cut Red Tape & Drive Sustainable Investment Register Now...
The MTCA has issued Explanatory Notes, for the purpose of article 3(2)(c) of Cap. 512 of the Laws of Malta, on the changes to the VAT Act introduced by Act XXXVIII of 2024 and Legal Notices 344 to 353 of 2024, which entered into effect...
The Commission has published its 2025 Work Programme which sets out key strategies, action plans and legislative initiatives. In the area of direct and indirect taxation, existing proposals including BEFIT, Transfer Pricing Directive, debt-equity bias reduction allowance (DEBRA), Head Office Taxation (HOT), DAC 9, “Unshell,” digital services...
This week's edition of the CFE Tax Top 5 looks at the following: EU Commission 2025 Work Programme: Summary of Tax-Related Initiatives OECD Consolidation Report on Amount B Register Now : CFE Forum | 27 March 2025 | Brussels EU Responds to US Reciprocal Tariff Policy OECD...
The Malta Tax & Customs Administration has issued Guidelines on the application of the Fringe Benefits rules to Beneficial Loan Arrangements, for the purposes of rules 26 and 27 of the Fringe Benefits Rules (SL 123.55). Click on the link below: Fringe Benefits - Beneficial Loan...
The Tax Exemption (Construction Waste Recycling) (2020-2024) Rules have been revised by LN 29 of 2025 which extended the application of the rules by one year....
