The OECD has issued a public consultation document on the Regulated Financial Services Exclusion under Amount A of Pillar One and has invited stakeholders to send in their feedback by 20 May 2022.    

European Parliament resolution of 21 October 2021 on the Pandora Papers: implications for the efforts to combat money laundering, tax evasion and tax avoidance (2021/2922(RSP)) has been published in the Official Journal.

This week’s edition of the CFE Tax Top 5 looks at the following: CFE Opinion Statement on OECD Public Consultation on a Crypto-Asset Reporting Framework ECJ Decision on Disclosure of Information in Airbnb Case C-974/20 EU VAT Committee Publishes Meeting Papers & Updated Guidelines EU Commission to...

The General Arrangements for Excise Duty (Council Directive (EU) 2020/262) Regulations, 2022 were published by Legal Notice 128 of 2022. The Regulations transpose Articles 2, 3, 6, 12, 16, 17, Articles 19 to 22, Articles 25 to 29, Articles 33 to 46, andArticles 54 and...

The Office of the CfR has published an FAQ document on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements. Click here to download the FAQs.

Article 5 of the Exemption from Duty in terms of Article 23 Order (SL 364.12) has been revised (LN 122 of 2022), inter alia extending its application to transfers of immovable property inter vivos made before 30 September 2022.

Rule 3 of the Exemption from Tax on certain Property Transfers Rules (SL 123.199) have been revised (LN 121 of 2022), extending the application of the rules to transfers made before 30 September 2022.

LN 120 of 2022 has amended the Schedule to the Income Tax Exemption Order, adding to the list of benefits and allowances eligible for an exemption from income tax: benefits in respect of injury at work, sickness benefits, unemployment and special unemployment benefits and orphans...

This week’s edition of the CFE Tax Top 5 looks at the following: EU Parliament Tax Subcommittee: Hearing on Regulating Intermediaries Register Now: CFE Forum 2022 on 12 May 2022 in Brussels OECD Public Consultation Meeting on Minimum Tax Implementation Framework Irish Tax Institute & Harvard...