On 6 October 2020 the EU list of non-cooperative jurisdictions was updated as follows: Anguilla and Barbados were added to the EU list; Cayman Islands and Oman were removed from the list. Following this update, twelve jurisdictions remain on the list of non-cooperative jurisdictions for tax...
This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Publishes VAT E-Commerce Explanatory Notes EU Commission Virtual Anti-Money Laundering Conference Tax Inspectors Without Borders Annual Report EU Commission Publishes Customs Union Action Plan Botswana, Eswatini, Jordan & Namibia Sign...
The MBR has today published guidance on the Register of Beneficial Owners of Commercial Partnerships. The document provides an overview of requirements in terms of the Companies Act (Register of Beneficial Owners) Regulations. source: mbr.mt...
On 5 June 2020, Malta requested an authorisation from the Commission to continue to derogate from Article 287 of the VAT Directive and to apply this increased threshold until 31 December 2024. In terms of Article 287 of the EC VAT Directive (Directive 2006/112/EC), Malta is...
On 30 September 2020, the Commission published Explanatory Notes on the new VAT e-commerce rules. The notes are intended at providing an explanation of the amendments to the legislation which will enter into effect as of 1 July 2020. They are based on the views of...
This week's edition of the CFE Tax Top 5 looks at the following: New CFE Executive Board Appointed by General Assembly EU Commission Appeals General Court Apple State Aid Decision EU Parliament Elects Chairperson of Newly Established Tax Subcommittee EU Commission TAXUD Conference on Taxation &...
The guidelines on the Consolidated Group (Income Tax) Rules have been revised, specifically, paragraphs (viii) to (xix) have been added to clarify technical matters in relation to the Rules. The updated guidelines were published on the CfR website earlier today. The updated guidelines are available here. source: cfr.gov.mt...
CFE Tax Advisers Europe has announced that a new Executive Board for the period of 2021-2022 was elected at its online General Assembly on 25 September 2020. Read the CFE press release here. source: taxadviserseurope.org ...
This week's edition of the CFE Tax Top 5 looks at the following: State of the Union Address – Own Resources & Environmental Taxes UN Tax Committee Consultation on Model Double Tax Treaty Revision Save the Date: CFE Professional Affairs Webinar Conference on Taxpayers Rights ...
