This week's edition of the CFE Tax Top 5 looks at the following: CFE’s 13th European Professional Affairs Conference FISC Hearing on Harmful Tax Practices & Distortion of the Single Market OECD Tax Revenue Trend Report EU Council Conclusions on Tax Challenges IAFEI Global 50th...
Earlier this week the Malta Institute of Taxation participated in the 28th Meeting of the EU VAT Expert Group during which the Commission presented the Taxes in Europe Database - an online Database which offers structured information on around 650 taxes in the EU (including...
The Office of the CfR has announced a new electronic service - requests for a Tax Residence Certificate can now be made online via the CfR's Income Tax Services Online. [Read more] source: cfr.gov.mt...
This week's edition of the CFE Tax Top 5 looks at the following: France Proceeds With Digital Tax Collection Despite Likely US Tariff Retaliation CFE European Register Webinar: DAC6 EU Mandatory Disclosure Rules – 3 December EU Commission Seeks to Expand Exchange of Information to...
The Commissioner for Revenue has announced that the cut-off date for the version change of the CRS and CbC XML schemas for any domestic reporting is 10 January 2021. Any CRS and CBC XML data files submitted after this date must comply with the new OECD...
The European Commission published an Inception Impact Assessment on the future revision of the Directive on Administrative Cooperation (DAC8). This initiative will amend the Directive on Administrative Cooperation (‘DAC’) to ensure that EU rules stay in line with the evolving economy and include other areas such...
LN 444 of 2020 has revised The Tax Credits for Micro-enterprise and the self-employed Regulations [S.L. 463.09]. The changes apply retroactively from 1 September 2020. They include the possibility for Malta Enterprise Corporation, in view of significant distortions in the economy caused by unforeseen events, to...
The EU Council has presented its conclusions on the proposals and initiatives for “fair and effective taxation in times of economic recovery, the tax challenges linked to digitalisation, and tax good governance in the EU and beyond”, addressing the following: Direct taxation, including addressing tax...
The ECOFIN Report to the EU Council on Tax issues was published on 20 November 2020. It provides an overview of the progress achieved in the Council during the term of the German Presidency, as well as an overview of the state of play of...
