The OECD has released a public consultation document which outlines the design elements of Amount B under Pillar One and is seeking input from stakeholders on the technical aspects of Amount B, concerning the application of the arm’s length principle to in-country baseline marketing and...
The Malta Tax and Customs Administration has announced that the deadline for the electronic filing and payment of income tax returns for individuals (YA 2023) has been extended to 4 August 2023. source: cfr.gov.mt ...
The Malta Tax and Customs Administration has announced a one-time extension of the 15 August 2023 deadline for submission of VAT Returns by persons registered under article 10, to 31 August 2023. The extension applies to the VAT Returns due, as well as payments. source: cfr.gov.mt...
This week's edition of the CFE Tax Top 5 looks at the following: OECD Tax Report to G20 Finance Ministers EU Parliament Subcommittee on Tax Matters Hearing on the Role of Enablers in Tax Evasion CFE Professional Affairs Conference: “Tax Adviser 2030: Evolution or Revolution...
The Commissioner for Revenue has announced that the facility to upload and submit the income tax return and the supplemental document for Year of Assessment 2023 in respect of a fiscal unit is now available. The deadline for the electronic filing of the Year of Assessment...
ACT No. XXVII of 2023 has revised the Commissioner for Revenue Act (CAP 517). Amongst the changes is the redesignation of the Commissioner for Revenue as the Commissioner for Tax & Customs. Furthermore, pursuant to the changes, all references to the Office of the Commissioner...
The Office of the Commissioner for Revenue has announced that the electronic further return (AF2) pertaining to companies/entities is available on the Income Tax Services Online. A user manual is available for download here....
This week's edition of the CFGE Tax Top 5 looks at the following: European Commission Publishes Progress Report on Pillar 1 EU Consultation on Carbon Border Adjustment Mechanism Reporting Obligations EESC Hearing: Possible Solutions to Taxation of Cross-Border Teleworkers – 4 July 2023 OECD Launches New...
The EU Commission has published a progress report on Pillar 1 - view here. The Commission welcomes the great efforts and the progress made so far and urges all participants to make a final effort to reach an agreement on the Multilateral Convention to implement Pillar...
