This week’s edition of the CFE Tax Top 5 looks at the following: G20 Discuss the Importance of Synergy in International Tax Fora EU Commission Unveils Omnibus I & II Package – Simplified Rules to Boost Competitiveness, Cut Red Tape & Drive Sustainable Investment Register Now...
The MTCA has issued Explanatory Notes, for the purpose of article 3(2)(c) of Cap. 512 of the Laws of Malta, on the changes to the VAT Act introduced by Act XXXVIII of 2024 and Legal Notices 344 to 353 of 2024, which entered into effect...
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 Malta Tax & Customs Administration has issued Guidelines on the application of the Fringe Benefits rules to Beneficial Loan Arrangements, for the purposes of rules 26 and 27 of the Fringe Benefits Rules (SL 123.55). Click on the link below: Fringe Benefits – Beneficial...
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...
The MTCA has announced the release of new Guidelines on IFRS 17. Click here to view. The guidelines are issued in terms of Article 96(2) of the Income Tax Act (Chapter 123 of the Laws of Malta) and are to be read in conjunction with...
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...