The ECOFIN Council is scheduled to vote on the directive on the implementation of Pillar 2 at tomorrow’s meeting (Thursday 17 June). Further to the publication of the draft Directive (See MIT News 22 December 2021) a compromise text was released for discussion at the Ecofin Meeting...

The Income Tax return for basis year 2021 is due by 30 June 2022. The Office of the Commissioner for Revenue is encouraging the public to submit their Income Tax return online and benefit from an extension until the 31 July 2022. To submit a...

The Commissioner for Revenue has announced that the YA 2022 electronic corporate income tax return is now available on CfR online services. Click here for further details.

The Office of the CfR has issued a clarification on the manner in which the importation of currency is to be reported by a declarant under the National Import System (NIS)…Read more Click here to view the CfR Clarification. source: cfr.gov.mt

This week’s edition of the CFE Tax Top 5 looks at the following: EU Commission Publishes Equity Allowance Proposal CFE Awards “The Albert J Raedler Medal” for Academic Excellence CFE Opinion Statement in Case C-788/19 (Commission v Spain) The Conference on the Future of Europe...

The Office of the CfR has published the updated list of child care centres, private independent schools, homes for the elderly and respite centres eligible for deduction claims.   source: cfr.gov.mt

MIT is pleased to announce that the applications for its MFHEA-accredited Tax Courses for 2022/23 have been launched. The MIT Course on Taxation (MQF 6) An intensive course which covers all aspects of local and international taxation, which has been designed for students from tax,...

CFE Tax Advisers Europe issued an Opinion Statement on the EU VAT in the Digital Age Consultation on 5 May 2022. On Digital Reporting Requirements, the CFE is of the view that if Member States will be required to implement such measures, it is highly desirable that the systems...

The definition of ‘intra-community acquisition’ has been revised by LN 140 of 2022 to include the application by the armed forces of a Member State taking part in a defence effort carried out for the implementation of a European Union activity under the common security and...