CFE Tax Top 5 (9 August 2021)

This week's edition of the CFE Tax Top 5 looks at the following: OECD’s Forum on Harmful Tax Practices Publishes Peer Reviews UK Consultation on Reporting Rules for Digital Platforms Global Minimum Corporate Tax Rate Not A Significant Concern for the Irish Central Bank EU Commission...

Reduced rate of tax on certain property transfers extended

LN 325 of 2021 published on 6 August 2021 has revised the Exemption from Tax on Certain Property Transfers Rules, extending the application of the reduced rate of tax of 5% on the first eur400,000 to transfers inter vivos taking place before 1 January 2022. Furthermore,...

Reduced rate of duty on certain property transfers extended

LN 324 of 2021 published on 6 August 2021 has extended the application of the reduced rate of duty of 1.5% on the first eur400,00 on transfers inter vivos of immovable property, to transfers made before 1 January 2022 (previously 1 August 2021). Furthermore, the relevant...

CFE Tax Top 5 (2 August 2021)

This week's edition of the CFE Tax Top 5 looks at the following: EU Study: Minimum Tax Substance Carve-Out Will Increase Tax Competition & Decrease Taxable Revenue OECD: Nominal Corporate Income Tax Rates Continue to Fall CFE Opinion Statement on Issues With the Supply of Goods...

Law enforcement access to financial information

LN 312 of 2021, published on 26 July 2021, has transposed EU Directive 2019/1153 which lays down rules facilitating the use of financial and other information for the prevention, detection, investigation or prosecution of serious criminal offences, including tax evasion....

CFE Tax Top 5 (26 July 2021)

This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Publishes Anti-Money Laundering Legislative Package EU Commission Appeals General Court Amazon State Aid Ruling CFE Opinion Statement on Issues With the Supply of Goods with Transport Under e-Commerce Rules EU Commission...

AML/CFT legislative proposals

On 20 July 2021, the European Commission presented a package of 4 legislative proposals which are aimed at strengthening the EU’s anti-money laundering and countering the financing of terrorism (AML/CFT) rules. The proposals relate to: the creation of a new EU Anti-Money Laundering Authority (AMLA); a new Regulation...

The MIT Annual Tax Conference 2021 – Save the Date

We are pleased to announce that our highly-anticipated Annual Tax Conference will take place over the 6th and 7th October 2021. Featuring industry-leading speakers, specialised break-out sessions, panel discussions and more, this conference is a must-attend for both tax professionals and those in the wider...

CFE Tax Top 5 (19 July 2021)

This week's edition of the CFE Tax Top 5 looks at the following: EU: Landmark Climate Policy Package Nike Loses Procedural Challenge to Commission’s State Aid Case EU Tax Policy Report – Semester 1 OECD Paper on Sustainable Home Working OECD Podcast on the Global Tax...