With effect from 1 January 2024 payment service providers who are established or provide payment services in the European Union are to keep certain records of cross-border payments originating from payers within Member States and certain information of the payees, and transmit those records to...
COUNCIL DIRECTIVE (EU) 2022/542 of 5 April 2022 amending Directives 2006/112/EC and 2020/285 as regards rates of value added tax has been published. The Directive, which reflects the rules agreed to in December 2021, introduces amendments to the VAT Directive and the Directive relating to the special scheme for small...
In virtue of LN 117 of 2022, the Protocol between the Government of Malta and the Government of the Republic of Poland amending the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income which was...
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...
