CFE Tax Top 5 (17 November 2025)

This week's edition of the CFE Tax Top 5 looks at the following: UN Framework Convention Negotiations on International Tax Cooperation Progress Into Second Week in Nairobi FISC Highlights Global Tax Cooperation Priorities After US Delegation Visit OECD Publishes 2025 Effective Carbon Rates Report Updated...

€150 customs duty exemption threshold to be removed as of 2026

Under current rules, parcels of a value of under €150 that are sent from a third country to a consumer in the EU are exempted from customs duties in the Member State of arrival. Member States have reached political agreement to remove the exemption and have...

EU withdraws TP Directive, Unshell, Debra & FTT proposals

The European Commission has published its 2026 Work Programme. In the area of tax the following proposals have been withdrawn: COM(2013)71 final - Proposal for a COUNCIL DIRECTIVE implementing enhanced cooperation in the area of financial transaction tax COM(2021)565 final - Proposal for a COUNCIL...

EU Commission publishes latest version of CN codes

The European Commission has published the latest version of the Combined Nomenclature (CN). The Combined Nomenclature  is a tool for classifying goods, which classification determines which rate of customs duty applies upon importation and how the goods are treated for statistical purposes. This version of...

CFE Tax Top 5 (27 October 2025)

This week's edition of the CFE Tax Top 5 looks at the following: Commission Work Programme 2026: Key Taxation Measures & Simplification Drive UN Framework Committee Seeks Feedback on Draft International Global Tax Cooperation Framework Protocols OECD Publishes Third Batch of Updated Transfer Pricing Country...

Budget Measures 2026 Implementation Bill

Further to the Budget for 2026 announced on 27 October 2025, the Budget Measures Implementation Bill has been published. The Bill 155 proposes amendments to: Part II Amendment to the Customs Ordinance. Cap. 37. Part III Amendments to the Income Tax Act. Cap. 123. Part...

Malta Budget 2026

The Minister for Finance and Employment, the Hon Clyde Caruana, has delivered the Budget Speech for 2026. Download the Budget Speech here. The following is an overview of some of the fiscal measures announced: INCOME TAX → The income tax brackets for individuals (married and parent computations) who...

CFE Tax Top 5 (20 October 2025)

This week's edition of the CFE Tax Top 5 looks at the following: G20 Meeting: Key OECD Tax Reports Presented to Finance Ministers UN Tax Committee 31st Session: 21 to 24 October 2025 Inter-Parliamentary Committee Meeting on the Taxation of the Digitalised Economy CFE Opinion Statement...