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....
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...
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...
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...
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...
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...
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....
This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Launches Public Consultation on a New EU System for Withholding Taxes CFE Tax Advisers Europe Opinion Statement: Pillar 2 Proposal Requires Further Revision Before Entry Into Force OECD Release Reporting Format...
The European Commission has published its Screening and Diagnostic Report of Value-Added Tax (VAT) Administration in the EU containing a series of recommendations to help Member States improve their VAT revenue collection, control procedures and processes. source: ec.europa.eu...
