DAC 6 FAQs
The Office of the CfR has published an FAQ document on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements. Click here to download the FAQs....
1 May 2022
Amendment to the Exemption from Duty in terms of Article 23 Order
Article 5 of the Exemption from Duty in terms of Article 23 Order (SL 364.12) has been revised (LN 122 of 2022), inter alia extending its application to transfers of immovable property inter vivos made before 30 September 2022....
29 April 2022
Amendment to the Exemption from Tax on certain Property Transfers Rules
Rule 3 of the Exemption from Tax on certain Property Transfers Rules (SL 123.199) have been revised (LN 121 of 2022), extending the application of the rules to transfers made before 30 September 2022....
29 April 2022
Allowances and benefits eligible for income tax exemption updated
LN 120 of 2022 has amended the Schedule to the Income Tax Exemption Order, adding to the list of benefits and allowances eligible for an exemption from income tax: benefits in respect of injury at work, sickness benefits, unemployment and special unemployment benefits and orphans...
29 April 2022
CFE Tax Top 5 (26 April 2022)
This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament Tax Subcommittee: Hearing on Regulating Intermediaries Register Now: CFE Forum 2022 on 12 May 2022 in Brussels OECD Public Consultation Meeting on Minimum Tax Implementation Framework Irish Tax Institute & Harvard...
28 April 2022
EU Consultation on withholding tax procedures
The European Commission has launched a Public Consultation on an initiative to improve withholding tax procedures for non-resident investors. This initiative aims to introduce a common EU-wide system for withholding tax on dividend or interest payments. It will include a system for tax authorities to exchange...
28 April 2022
OECD consultation on the Extractives Exclusion under Amount A of Pillar One
On 14 April the OECD launched a public consultation on the Extractives Exclusion under Amount A of Pillar One. Comments on the Working Document should be sent electronically (in Word format) by email to tfde@oecd.org by 29 April 2022. source: OECD.org...
23 April 2022
CFE Tax Top 5 (11 April 2022)
This week's edition of the CFE Tax Top 5 looks at the following: ECOFIN: Poland Vetos Pillar 2 Minimum Tax Implementing Proposal AG Opinion in Belgian DAC6 Legal Privilege Challenge Case: C-694/20 Orde van Vlaamse Balies Register Now: CFE Forum 2022 on 12 May 2022 in...
21 April 2022
Poland vetos Pillar 2 Minimum Tax implementing proposal at Ecofin
At the ECOFIN Meeting of 5 April 2022 (view recording), Poland invoked its veto on the compromise text of the proposal for an EU Directive on the implementation of the OECD’s Pillar 2 minimum corporate income tax....
11 April 2022