Recognising that tax barriers to cross-border investment, such as inefficient withholding tax procedures, still persist within the EU, the Commission has been exploring both legislative and non-legislative initiatives to lower compliance costs for cross-border investors and to prevent tax abuse. The European Commission is preparing an...
This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament: Hearing on the Dutch Tax System & Exchange of Information with Pandora Papers Jurisdictions OECD: Public Consultation on CRS – Crypto-Assets Registration Open: CFE Forum 2022 on 12 May 2022...
This week's edition of the CFE Tax Top 5 looks at the following: ECOFIN: EU Council Progress on Pillar 2 Minimum Corporate Tax Implementing Directive OECD: GloBE Model Rules Guidance & Framework Consultation Save the Date: CFE Forum 2022 on 12 May 2022 in Brussels ECOFIN: Agreement on Carbon...
The IFSP Conference 2022: Revitalising Financial Services – Mapping a Sustainable Path for Malta will be held on 7th April, 2022 from 09:00 – 16:30. This year's conference with the theme 'Revitalising Financial Services - Mapping a Sustainable Path for Malta' should see the participation of various keynote speakers...
The CFE 2022 Forum on the topic “the Future of holding companies & VAT in the current tax policy climate” will take place in Brussels on Thursday 12 May 2022 from 09.30 to 16.00. Click here for the conference details and to register for the event....
The EU Council has welcomed the preliminary results presented by the Commission of the successful application of the new EU VAT rules for e-commerce, and the Commission’s intentions to propose further simplification in the EU cross-border trade, reduction of administrative burdens for businesses as well...
On 14 March 2022 the OECD/G20 Inclusive Framework on BEPS released further technical guidance on the 15% global minimum tax (part of the two-pillar solution to address the tax challenges arising from digitalisation of the economy). The Commentary explains the intended outcomes under the GloBE Rules and clarifies the meaning of...
Progress has been made in relation to the EU Directive on the implementation of the OECD's Pillar 2 minimum corporate income tax at the 15th March 2022 ECOFIN meeting. Click here to view the draft compromise text published in advance of the meeting. ...
The Malta Institute of Taxation has joined a number of business and professional organisations (see list below) in an initiative to support charities that are raising funds to assist refugees resulting from Russia’s invasion of Ukraine. The Institute has invited its Members to contribute to this...
