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The Exemption from Tax on Property Transfers (Set-off of Tax Arrears) Rules, which were introduced in 2021...
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The Cooperation with Other Jurisdictions on Tax Matters Regulations (SL 123.127) have been revised by LN 8 of 2023. The numerous amendments introduced by this measure...
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This week’s edition of the CFE Tax Top 5 looks at the following:
- Rentrée 2023: Anticipated EU Tax Developments in 2023...
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Two sessions covering: Article 1, 3 and 4 OECD MTC, including MLI considerations; Dual residence case studies; Articles 14, 15 and 16 including Article 5 given the need to refer to PE definition for Article 15; Article 17,18,19 and 20; OECD COVID guidance; implications on the employer – shadow payroll, PE, domestic regulations. Click to book.
Date: 23 & 25 January 2023
Time: 17.00 - 19.00
Online
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This session will address: Social security and Regulation 883/2004 on the coordination of social security systems; Posted Workers Directive; The Intra-Company Transfers Directive; as well as Key Employee Initiative. Click to book.
Date: 30 January 2023
Time: 17.00 - 19.00
Online
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Two sessions addressing the identification and mitigation of the risk of tax-related money laundering through the implementation of appropriate procedural and structural safeguards. Click to book.
Date: 26 & 31 January 2023
Time: 17.30 - 19.30
Online
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Click on the link to find out more and book your place
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The Malta Institute of Taxation congratulates Dr Robert Attard on the launch of his new publication Taxation at the European Court of Human Rights.
"Overview
Taxation at the European Court of Human Rights is a first-of-its-kind to critically analyse over 500 of the European Court of Human Rights (ECtHR’s) important ‘tax cases’, which create a human rights code of conduct for European Convention on Human Rights (ECHR) State Signatories in matters involving taxation. Albeit the ECHR mentions taxation only once – and in a context that, rather than conferring rights, limits their application – references to public prerogatives pertinent to taxation are present in several of the ECHR’s articles, giving rise to an implied normative framework that has influenced the tax jurisprudence of the ECtHR. Especially given the enormous impact of the famous Yukos cases, the ECtHR has made it abundantly clear that tax policies of State Signatories must be regularly stress-tested against the requirements of the Convention."
Click here to find out more.
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