CESOP User Guide (V 4.40)
The Office of the CfR has announced that the updated XSD User Guide (Version 4.40) has been published. Click here for details....
2 July 2023
CESOP FAQs
The European Commission, in collaboration with the CESOP Expert Group (composed of representatives from Member States’ authorities and Payment Service Providers), has drafted a list of FAQs, based on the questions that it has received from Member States and Payment Service Providers. This document complements the...
2 July 2023
MIT AGM 2023
The Malta Institute of Taxation held its Annual General Meeting on Friday 16 June 2023. The AGM was opened by the President of the MIT, Dr Conrad Cassar Torregiani, who reported on some of the key initiatives undertaken by the MIT in 2022-2023 and gave an...
26 June 2023
DAC7 Guidelines
The Office of the CfR has published guidelines on reporting framework for Platform Operators (Council Directive (EU) 2021/514 of 22 March 2021 - DAC 7) contained in the Cooperation with other Jurisdictions on Tax Matters Regulations (S.L. 123. 127). View version 1.0 of the Guidelines here....
26 June 2023
Proposed changes to EU withholding tax procedures
The European Commission has proposed new rules to make withholding tax procedures in the EU more efficient and secure for investors, financial intermediaries (e.g. banks) and Member State tax administrations. The following key actions are proposed: A common EU digital tax residence certificate; and Two fast-track...
23 June 2023
CFE Tax Top 5 (19 June 2023)
This week's edition of the CFE Tax Top 5 looks at the following: European Commission Publishes ‘FASTER’ Proposal – New Rules for Withholding Taxes in the EU EU Parliament Adopts Report on Lessons Learned from the Pandora Papers ECOFIN Progresses Debate on ViDA Proposals Now: “A...
23 June 2023
CfR Guideline on Article 6 ITA
The Office of the CfR has issued a Guideline on the application of Article 6 of the Income Tax Act (CAP 123) in terms of which an Investment Services or Insurance Expatriate, as defined, may opt to be exempted from tax on income relating to...
19 June 2023
CFE Tax Top 5 (12 June 2023)
This week's edition of the CFE Tax Top 5 looks at the following: CFE Statement on EU Parliament Pandora Papers Report CFE Opinion Statement on Official Ruling 57:2023 of the Italian Central Tax Office on Intervening Fixed Establishments in a VAT Context Register Now: “A Gender...
15 June 2023
CFE Tax Top 5 (22 May 2023)
This week's edition of the CFE Tax Top 5 looks at the following: G7 Welcome Progress on Two-Pillar International Tax Process AG Kokott: State Aid Law Should Apply to Outlier Tax Cases Only Save the Date: CFE, ICAEW & PwC Event: “A Gender Equal Tax...
8 June 2023