The deadline for applying for fiscal unity in respect of the Year of Assessment 2020 has been extended from 31 August 2020 [see the Guidelines in relation to the Consolidated Group (Income Tax) Rules] to 30 September 2020. See CfR announcement here. ...
This week's edition of the CFE Tax Top 5 looks at the following: OECD Updates COVID-19 Tax Policy Database; Calls for Increased Transparency in EU Code of Conduct Business Taxation Group; OECD Invites Input on Joint Transfer Pricing Project; EU Commission Proposes Special VAT Numbers...
The Office of the CfR has announced that the FSS forms have been updated to reflect changes brought about by the Tax on Overtime Rules (See MIT News 17 June 2020) and the Covid19 Wage Supplement. The revised forms can be downloaded at this link. Guidance on...
This week's edition of the CFE tax Top 5 looks at the following: CFE’s EU Tax Policy Report – Semester I 2020; Brexit: Changes to VAT Treatment of Overseas Goods in the UK and Guidance on EU Imports; EU: Further Steps to Contend the COVID-19...
Further to the announcement by the Office of the CfR in connection with the extension of the reporting deadlines under regulation 13 of the Cooperation with other Jurisdictions on Tax Matters Regulations (SL 123.127) (see MIT News 2 July 2020), the Cooperation with Other Jurisdictions...
The Malta Chamber of Commerce, Enterprise and Industry earlier this week led a delegation, composed of key associations in the Financial Services sector, to discuss the pending Moneyval evaluation with the Hon Prime Minister Dr Robert Abela. The Malta Institute of Taxation was represented at the...
This week's edition of the CFE Tax Top 5 looks at the following: 1. European Leaders Agree EU Recovery Plan & 2021- 2027 Budget At the Special European Council meeting which took place from 17 – 21 July, EU leaders reached an historic agreement after marathon negotiations on the EU recovery package proposal to “repair and prepare”...
Further to the preliminary agreement reached on 24 June 2020 (See MIT News 25 June 2020), Council Decision amending Directives (EU) 2017/2455 and (EU) 2019/1995 as regards the dates of transposition and application in response to the COVID-19 pandemic and Council Regulation amending Regulation (EU) 2017/2454...
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...
