On 9/10 December the European Commission issued revised notices in connection with the withdrawal of the UK-EU rules in the areas of VAT and Excise, replacing those issued in March/April 2020. The updated notices can be viewed here: WITHDRAWAL OF THE UNITED KINGDOM AND EU...

EU Member States have agreed to extend EU tax transparency rules to digital platforms. Following the proposal made by the Commission in July as part of the Action Plan for Fair and Simple Taxation the agreed proposal on administrative cooperation (DAC 7) will ensure that Member States automatically...

New measures have been adopted which will allow EU Member States to put in place a temporary VAT exemption for vaccines and testing kits being sold to hospitals, doctors and individuals, as well as closely related services (see Commission Proposal of 28 October 2020). Currently,...

This week’s edition of the CFE Tax Top 5 looks at the following: CFE’s 13th European Professional Affairs Conference FISC Hearing on Harmful Tax Practices & Distortion of the Single Market OECD Tax Revenue Trend Report EU Council Conclusions on Tax Challenges IAFEI Global 50th...

Earlier this week the Malta Institute of Taxation participated in the 28th Meeting of the EU VAT Expert Group during which the Commission presented the Taxes in Europe Database – an online Database which offers structured information on around 650 taxes in the EU (including...

The Office of the CfR has announced a new electronic service – requests for a Tax Residence Certificate can now be made online via the CfR’s Income Tax Services Online. [Read more]   source: cfr.gov.mt

This week’s edition of the CFE Tax Top 5 looks at the following: France Proceeds With Digital Tax Collection Despite Likely US Tariff Retaliation CFE European Register Webinar: DAC6 EU Mandatory Disclosure Rules – 3 December EU Commission Seeks to Expand Exchange of Information to...

The Commissioner for Revenue has announced that the cut-off date for the version change of the CRS and CbC XML schemas for any domestic reporting is 10 January 2021. Any CRS and CBC XML data files submitted after this date must comply with the new...

The European Commission published an Inception Impact Assessment on the future revision of the Directive on Administrative Cooperation (DAC8). This initiative will amend the Directive on Administrative Cooperation (‘DAC’) to ensure that EU rules stay in line with the evolving economy and include other areas such...