CFE’s Tax Top 5 – 28 NOVEMBER 2022
BRUSSELS | 28 NOVEMBER 2022 ECJ Rules Public Access to Beneficial Ownership Registry Information Invalid – Joined Cases C-37/20 & C-601/20 The European Court of Justice last week ruled in joined cases C-37/20 & C-601/20 WM and Sovim SA v Luxembourg Business Registers that a provision in Luxembourg’s national legislation implementing the EU Anti-Money Laundering Directive (Directive (EU) 2018/843) rules requiring that [...]
CFE’s Tax Top 5 – 21 NOVEMBER 2022
BRUSSELS | 21 NOVEMBER 2022 EU Adopts Revised Code of Conduct on Business Taxation EU Finance ministers approved last week the revised Code of Conduct on Business Taxation, setting out stricter criteria for evaluation of harmful tax regimes. The revised code of conduct introduces scrutiny on ‘tax features of general application’, thus expanding the existing focus on ‘preferential measures’. Per [...]
CFE’s Tax Top 5 – 14 NOVEMBER 2022
BRUSSELS | 14 NOVEMBER 2022 28 Jurisdictions Sign Agreement on Reporting Income from Digital Platforms The plenary meeting of the OECD’s Global Forum on Transparency and Exchange of Information for Tax Purposes was held from 9 – 11 November in Seville, Spain. At the periphery of the plenary meeting, a multilateral competent authority agreement (MCAA) for the [...]
Tributaristi al servizio di Paese e istituzioni
L’associazione oltre a intrattenere rapporti con le istituzioni, si propone per trattare varie tematiche fiscali ed è attenta alle applicazioni professionali Con oltre 800 iscritti e 17 sezioni territoriali, l’Associazione Nazionale Tributaristi Italiani (ANTI) rappresenta oggi una realtà collettiva composta da qualificati docenti universitari, esperti della materia e professionisti. Costituita nel 1949 sotto gli auspici [...]
NEΩTEPA – 1/2022
SOLIDARIETÀ, ECONOMIA DIGITALE E GIUDIZIO DEL PROFESSIONISTA: TRE SFIDE PER IL FUTURO
CFE’s Tax Top 5 – 7 NOVEMBER 2022
BRUSSELS | 7 NOVEMBER 2022 EU Parliament’s Draft Report on Tax-Related Revelations The European Parliament heard last week the findings of MEP Niels Fuglsang (S&D, DK) who presented in the draft report of October 2022. The draft paper discusses the “Lessons learnt from the Pandora Papers and other revelations”. Key-findings include a recommendations for EU Member states to introduce cooling-off [...]
CFE’s Global Tax Top 10 – November 2022
BRUSSELS | NOVEMBER 2022 G20 Summit Leaders’ Declaration on OECD’s Two-Pillar Solution Following on from the 17th G20 Summit, which was held in Indonesia from 15 – 16 November, the leaders issued a G20 Bali Leaders’ Declaration reaffirming international commitment to the implementation of the OECD Inclusive Framework’s Two-Pillar Solution to Address the Tax Challenges Arising from the [...]
CFE’s Tax Top 5 – 24 OCTOBER 2022
BRUSSELS | 24 OCTOBER 2022 EU Parliament’s FISC: Reform of Corporate Taxation & Lessons Learned from the Pandora Papers The European Parliament’s Permanent Subcommittee on Tax Matters, FISC, will meet this week on 27 October. At the meeting, MEPs who make up the members of FISC will hold a public hearing on what is next for reform of corporate [...]
CFE’s Tax Top 5 – 17 OCTOBER 2022
BRUSSELS | 17 OCTOBER 2022 EU Commission Publishes BEFIT Call for Evidence The European Commission has last week published a call for evidence on establishing a new corporate income taxation framework in Europe (BEFIT), setting out the policy context and the key objectives of the initiative. This consultation follows on the discussions organised by the European Commission [...]
CFE’s Tax Top 5 – 10 OCTOBER 2022
BRUSSELS | 10 OCTOBER 2022 OECD Presents New Crypto-Assets Transparency Framework The OECD has today published its Crypto-Asset Reporting Framework (“CARF”), following on from the public consultation process which took place in Spring 2022. CFE at the time issued an Opinion Statement setting out its reservations and views on the proposed Framework. The CARF will provide for annual automatic exchange of information [...]