CFE’s Tax Top 5 – 3 MAY 2021

BRUSSELS | 3 MAY 2021 EU to Proceed with Own-Resource Digital Levy Regardless of US Digital Tax Proposals Speaking during a European Parliamentary debate on 28 April, EU Commissioner for Economy, Paolo Gentiloni, confirmed that the Commission will proceed to publish its proposal for a digital levy by the end of June, irrespective of developments at OECD level [...]

CFE’s Global Tax Top 10 – April 2021

BRUSSELS | APRIL 2021 Pascal Saint-Amans: Digital Tax Agreement by October Speaking at a conference organised by the Government of Ireland, Pascal Saint-Amans, the OECD Tax Director confirmed the agreed timeline for reaching a global agreement on digital tax. Pascal Saint - Amans said that the G20 meeting of the finance ministers in July is still the tentative [...]

CFE’s Tax Top 5 – 26 APRIL 2021

BRUSSELS | 26 APRIL 2021 Pascal Saint – Amans: Digital Tax Agreement by October Speaking at a conference organised by the Government of Ireland, Pascal Saint-Amans, the OECD Tax Director confirmed the agreed timeline for reaching a global agreement on digital tax. Pascal Saint – Amans said that the G20 meeting of the finance ministers in July is [...]

CFE’s Tax Top 5 – 19 APRIL 2021

BRUSSELS | 19 APRIL 2021 Ireland Raises Issues with US Proposed Minimum Taxation As a result of US proposals to introduce a minimum corporate tax rate of 21%, countries like Ireland are presumed to lose significant revenue. Under the Stability Programme Update for 2021 of the Irish Department of Finance published on 14 April, Ireland stands to [...]

CFE’s Tax Top 5 – 12 APRIL 2021

BRUSSELS | 12 APRIL 2021 US Proposal Increases the Prospect of OECD Digital Tax Agreement New proposals from President Biden’s administration have increased the likelihood on reaching a global solution for taxation of the digital economy, including minimum taxation. Seeking to reassert US leadership in global economic policy, Secretary of Treasury Janet Yellen set out proposals for [...]

CFE’s Tax Top 5 – 29 MARCH 2021

BRUSSELS | 29 MARCH 2021 EU Expands DAC Framework with Digital Platforms The European Union adopted an amendment to the Directive on administrative cooperation and exchange of information in the field of taxation (DAC7), expanding the mandatory reporting requirements to digital platforms. As a result, platforms doing business in the Single Market and non-EU digital platform operators will [...]

CFE’s Tax Top 5 – 22 MARCH 2021

BRUSSELS | 22 MARCH 2021 ECOFIN Discuss EU Digital Levy Plans At the informal ECOFIN meeting held on 16 March, Ministers discussed progress on agreeing a means of taxing the digitalisation of the economy at international level, and the current EU proposals to introduce a digital levy in order to introduce a EU-own revenue source to aid [...]

CFE’s Tax Top 5 – 15 MARCH 2021

BRUSSELS | 15 MARCH 2021 Public Consultation on DAC8 EU Exchange of Information on Crypto-Assets & e-Money The EU Commission has launched a public consultation questionnaire on expanding the current directive on administrative cooperation, to provide for the exchange of information in the field of taxation to include crypto-assets and e-money. The questionnaire seeks to gather information to “provide [...]

CFE’s Tax Top 5 – 8 MARCH 2021

BRUSSELS | 8 MARCH 2021 EU Commission Publishes Roadmap on Business Taxation for the 21st Century The EU Commission has published a Roadmap concerning its upcoming Communication on Business Taxation for the 21st Century, which will present the Commission’s plan for reforming EU corporate taxation to be “fit for the realities of the modern global economy”. The Roadmap [...]

CFE’s Global Tax Top 10 – March 2021

BRUSSELS | MARCH 2021 EU Commission Publishes Roadmap on Business Taxation for the 21st Century The EU Commission has published a Roadmap concerning its upcoming Communication on Business Taxation for the 21st Century, which will present the Commission’s plan for reforming EU corporate taxation to be “fit for the realities of the modern global economy”. The Roadmap identifies [...]