Further to the consultation on the VAT rules for Financial Services and Insurance, CFE Tax Advisers has published an Opinion Statement which was submitted to the European Institutions on 3 May 2021. In the CFE's view, whilst the current VAT exemption works well in general in the...
The FIAU has just published an Enforcement Factsheet, which documents the findings and conclusions derived from an analysis of the enforcement actions undertaken by the FIAU in 2019 and 2020. The factsheet is available for download from the FIAU website. source: fiaumalta.org...
This week's edition of the CFE Tax Top 5 looks at the following: EU to Proceed with Own-Resource Digital Levy Regardless of US Digital Tax Proposals OECD Publish Taxing Wages 2021 Report CFE Statement on EU Digital Levy Consultation Tax Inspectors Without Borders Mobilises Over...
Certain applications for authorisation in terms of the new CSP Rulebook are due by 16 May. There remain questions about the interpretation of many of its requirements and how some of the rules are to be understood and complied with. The IFSP is holding a Q&A...
Amendments to the Double Taxation Relief(Taxes on Income) (The Swiss Confederation) Order, 2012, have been published in LN 198 of 2021. The amendments will come into effect on such date as may be announced in the Government Gazette....
The Office of the CfR has announced that due to the continued exceptional circumstances brought about by the COVID-19 pandemic that have created a challenging environment, an extension for the submission of the report containing Financial Account information relating to Reporting Year 2020 has been...
Legal Notices 219 to 226 of 2020, published on 2 June 2020, introduced amendments to the VAT Act implementing Council Directives 2017/2455, 2009/132/EC and 2019/1995/EC amending Directive 2006/112/EC concerning the VAT e-commerce package (See MIT News 3 June 2020). Legal Notices 187 to 194 of 2021 published earlier today...
A public consultation has been launched on the Commission's proposal for an amendment to the VAT Directive introducing a VAT exemption on goods and services made available by EU bodies and agencies to Member States and citizens during times of crisis. The consultation closes on 17...
This week's edition of the CFE Tax Top 5 looks at the following: Pascal Saint – Amans: Digital Tax Agreement by October Fabrizia Lapecorella New Chair of OECD’s Fiscal Committee European Parliament: Lack of Progress in Reforming Code of Conduct Group OECD Updated Report on...
