CFE Tax Top 5 (20 July 2020)

This week's edition of the CFE Tax Top 5 looks at the following: European Commission Unveils New Tax Package; Fiscal State Aid: Apple General Court Judgment; OECD Tax Talks Webcast & G20 Report; European Commission Recommends Financial Assistance be Linked to Tax Jurisdiction Blacklist; 2020...

Deferment of taxes – Update

The Office of the CfR has updated the guidelines concerning the deferral of certain taxes, one of the measures announced in March 2020 to assist businesses that suffered a significant downturn in their turnover as a result of the economic constraints arising from the coronavirus pandemic. The...

Fair and simple taxation – Commission package

On 15 July 2020 the European Commission adopted a new Tax Package which has been designed to ensure that EU tax policy supports Europe’s economic recovery and long-term growth. With an objective of tax fairness, the package seeks to address tax abuse and unfair tax competition and to...

Income Tax Return (individuals) – deadline extended

The Office of the Commissioner for Revenue has announced that those individuals whose Tax Return is usually submitted by the end of June have until the end of August to submit their return. This applies to Tax Returns sent by post or using the online facility. We...

CFE Tax Top 5 (13 July 2020)

This week's edition of the CFE Tax Top 5 looks at the following: European Tax Professionals Call for Better Tax Governance: Joint Statement of CFE Tax Advisers Europe & Accountancy Europe; Fiscal State Aid: IKEA Decision to Expand Investigation & Apple General Court Judgment; Platform...

CFE Tax Top 5 (6 July 2020)

This week's edition of the CFE Tax Top 5 looks at the following: EU Prolongs State Aid Framework The European Commission has prolongedthe application of State Aid rules which were set to expire at the end of 2020, in order to minimise the economic impact of the...

Amendment to the Tax Rate (Construction Waste Recycling) Rules

LN 284 of 2020 amends the Tax Rate (Construction Waste Recycling) (2020 - 2023) Rules. The rules, which have been renamed the Tax Exemption (Construction Waste Recycling) (2020 - 2023) Rules now provide in Rule 3 that: "Income derived by an authorised person from qualifying services...