The Commission has published its 2025 Work Programme which sets out key strategies, action plans and legislative initiatives. In the area of direct and indirect taxation, existing proposals including BEFIT, Transfer Pricing Directive, debt-equity bias reduction allowance (DEBRA), Head Office Taxation (HOT), DAC 9, “Unshell,” digital...

This week’s edition of the CFE Tax Top 5 looks at the following: EU Commission 2025 Work Programme: Summary of Tax-Related Initiatives OECD Consolidation Report on Amount B Register Now : CFE Forum | 27 March 2025 | Brussels EU Responds to US Reciprocal Tariff Policy  OECD...

The Tax Exemption (Construction Waste Recycling) (2020-2024) Rules have been revised by LN 29 of 2025 which extended the application of the rules by one year.

This week’s edition of the CFE Tax Top 5 looks at the following: US Announces Withdrawal from UN International Tax Cooperation as Intergovernmental Negotiations Commence Commissioner Hoekstra Addresses Key EU Tax Priorities at FISC Meeting Register Now : CFE Forum | 27 March 2025 | Brussels Meta...

This week’s edition of the CFE Tax Top 5 looks at the following: OECD Makes New Tools Available for Administering Global Minimum Tax  Update on Pillar One Developments from Co-Chairs of the Inclusive Framework on BEPS  Save the Date: CFE Forum | 27 March 2025...

LN 18 of 2025 has revised the Cooperation with Other Jurisdictions on Tax Matters Regulations (S.L. 123.127), transposing certain provisions of Directive 2021/514 (which extended EU transparency rules to digital platforms and imposed reporting obligations on Platform Operators) with effect from 20 January 2023. The...

The MTCA has announced that the Annual Notification due by 28th February 2025 is available for download and can be found at this link. Notifications are to be made by sending a signed copy of the completed document together with the Excel file to mdr.mfin@gov.mt