This week’s edition of the CFE Tax Top 5 looks at the following: Discussions on Digital Tax and Tariffs at G7 meeting Draft DAC 6 implementing legislation published in multiple Member States Reminder: 12th European Conference on Tax Adviser’s Professional Affairs on AML Directives UK...

On 18 February 2019, the MIT hosted Prof Alexander Rust from the Vienna University of Economics and Business, who led a Master Class on Controlled foreign company rules under the Anti-Tax Avoidance Directive: interaction with EU fundamental freedoms and the potential effects on tax planning. A...

This week’s edition of the Tax Top 5 looks at the following: GAFA Representatives give evidence at US enquiry into French Digital Tax Apple’s appeals against EU Commission decision set for hearing next month OECD publishes Stage 2 MAP Peer Reviews 9th US Circuit Court...

The International Tax Unit has updated its bank account details for accounts held with the Central Bank of Malta. The CfR update and the current list can be found at this link.  

LN 209 of 2019 amends the following legislation: The Highly Qualified Persons Rules; The Qualifying Employment in Aviation (Personal Tax) Rules; and The Qualifying Employment in Maritime Activities and the Servicing of Offshore Oil and Gas Industry Activities (Personal Tax) Rules. As a result of...

The Patent Box Regime (Deduction) Rules, 2019 were published in virtue of LN 208 of 2019. They apply to qualifying income derived from qualifying intellectual property (“qualifying IP”) on or after 1 January 2019. The rules set out the conditions which must subsist for the application of the deduction...

The Office of the CfR has issued guidelines on the VAT exemption in terms of item 5 of Part 2 to the Fifth Schedule of the VAT Act, which applies to services relating to sports supplied by non-profit making organisations. The guidelines clarify that the...

The Office of the CfR has issued guidelines on the VAT exemption in terms of item 11(4) of Part 2 to the Fifth Schedule of the VAT Act, which applies to welfare services supplied by a Government Institution or an institution/organisation recognised as a non-profit...

This week’s edition of the CFE Tax Top 5 looks at the following: US warns no trade deal if UK impose Digital Tax UK seeks annulment of European Commission decision in CFE Cases New signatories to the OECD MLI European Economic and Social Committee adopt...