CFE Tax Top 5 (13 September 2021)

This week's edition of the CFE Tax Top 5 looks at the following: ECOFIN Discuss International Tax Agreement OECD Paper on Cross-Border Withholding Tax Relief Procedures EU Commission Issues State Aid Decisions for Italian Aviation Sector OECD Podcast on International Corporate Tax Agreement GTAP 2021 Declaration...

Malta Budget 2022

Earlier this week it was announced that the Budget for 2022 will be presented on Monday 11 October 2022....

CFE Tax Top 5 (31 August 2021)

This year's edition of the CFE Tax Top 5 looks at the following: Macron Discusses Ireland’s Support for OECD’s International Tax Agreement EU Conference on Global Tax Avoidance and Evasion France and U.S. Sign Joint Statement on CbCR Exchange EU Deploys Anti-Dumping Measures Against Trade...

MIT Tax Courses 2021/2022

The MIT academic year 2021/2022 commences on 5th October 2021 with the first lecture of the MIT Course on Taxation. The MIT Course on Taxation 2021/2022 (MQF Level 6) The MIT Course on Taxation (leading to a Professional Award in Taxation), is an intensive tax course in 5...

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....