Item 11(b) of Part One of the Fifth Schedule to the VAT Act applies a zero rate of VAT (exemption with credit) to the supply of: “scheduled inter-island sea transport of passengers by authorised carriers and other scheduled sea transport of passengers recognised as such...
The Malta Tax and Customs Administration (MTCA) has announced that today's deadline for the electronic filing of income tax returns for individuals has been extended by 1 week to Wednesday 7 August 2024. The due date of the relative payment is being extended accordingly. The personal income...
This week's edition of the CFE Tax Top 5 looks at the following: OECD Secretary-General Tax Report to G20 UN Tax Committee Publishes Transfer Pricing Compliance Assurance Toolkit EU Commission July Infringement Package EU Parliament’s Subcommittee on Tax Matters: Chair & Bureau Elected University of Silesia...
This week's edition of the CFE Tax Top 5 looks at the following: ECOFIN: Council Approves Position of the EU on UN Framework Convention on Tax Cooperation CFE Opinion Statement on Evaluation of the EU Directive on Administrative Cooperation in the Field of Taxation EU Elections...
This week's edition of the CFE Tax Top 5 looks at the following: Hungarian Presidency of the Council of the EU: Taxation Priorities EU Commission 2024 Annual Report on Taxation GTAP Statement on the Recent Developments in International Tax Policy Corporate Tax Statistics 2024 EU Parliament’s Subcommittee...
The Income from Sport Activities Rules 2024 (LN 147 of 2024), which come into force with effect from YA 2025, extends the application of the 7.5% tax rate, which has applied to players, licensed coaches and athletes (article 56(26) of the Income Tax Act, CAP...
This week's edition of the CFE Tax Top 5 looks at the following: ECOFIN: No Agreement on ViDA at Final Belgian Presidency Meeting OECD Director of Centre for Tax Policy Discusses Future of Business Taxation at the Oxford University Summer Tax Conference 25 June 2024: CFE – Accountancy Europe Members’...
The Malta Tax and Customs Administration (MTCA) has announced that the deadline for the manual filing of income tax returns for individuals has been extended to 15 July 2024. The due date of the relative payment is being extended accordingly. The deadline for the filing of the...
The AGM of the Malta Institute of Taxation will be held on online on Thursday 27 June 2024 at 4.00pm. The AGM will be preceded by: - Presentation by Piergiorgio Valente, Former President of CFE Tax Advisers Europe and current Executive Board Member of CFE Tax Advisers...
