Author: David Marinelli
Common EU list of third country jurisdictions for tax purposes
The ECOFIN Council has updated the list of non-cooperative jurisdictions, adding the BVI, Costa Rica, Marshall Islands and Rus ...
EU Commission 2022 Work Programme & Q4 Pillar 1 and 2 Tax Policy Priorities
The European Commission work programme for 2022 indicates that the EU will focus its taxation policy priorities on implementation of the gl ...
EU Business Taxation for the 21st Century
The European Commission has adopted a Communication on Business Taxation for the 21st century to promote a robust, efficient and fair business tax system in the European Union. ...
Malta Transfer Pricing Enabling Provision
The Budget Measures Implementation Act has introduced an enabling provision in the Income Tax Act which empowers the Minister of Finance to enact rules in relation to transfer p ...
6th Amendment to the EU Directive on Administrative Cooperation
DAC6 comes into effect on the 1st July 2020 and imposes reporting obligations on cross border arrangements (CBAs), relating to direct taxation, that contai ...
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