CFE’s Tax Top 5 – 30 November 2020

BRUSSELS | 30 NOVEMBER 2020 France Proceeds With Digital Tax Collection Despite Likely US Tariff Retaliation The French tax authorities have commenced collection processes for its digital tax, with companies such as Facebook and Amazon having received communications with demands for payment of tax for the year 2020. The French digital tax was signed into [...]

CFE’s Tax Top 5 – 23 November 2020

BRUSSELS | 23 NOVEMBER 2020 G20 Summit: Stronger International Collaboration Needed The G20 have called for stronger international collaboration in a number of different areas following on from an OECD report New Horizons examining structural reforms for recovery from the COVID-19 pandemic. The report was presented at the G20 Summit which took place virtually  from 21 – [...]

Progetto ANTI-ISLE Codice Unico Tributario

Progetto ANTI-ISLE Codice Unico Tributario ANTI procederà insieme ad ISLE e ASSOHOLDING alla redazione di un Codice Tributario Unico che raccolga e riordini in un unico testo di legge le vigenti norme tributarie. L’esigenza di riordino è divenuta ormai indifferibile poiché sono trascorsi quasi cinquant’anni dall’approvazione della Riforma Tributaria varata con Legge Delega 9 ottobre [...]

CFE’s Tax Top 5 – 9 November 2020

BRUSSELS | 9 NOVEMBER 2020 Joe Biden Elected 46th President of the United States The United States have elected the Democratic Party candidate Joe Biden as 46th President, while Kamala Harris has made history becoming the first woman elected Vice-President of the United States. After a contentious campaign, the Biden-Harris ticket won 290 Electoral College votes, thus [...]

Comunicato 2 Novembre 2020 Decreto Ristori

Comunicato 2 Novembre 2020 Decreto Ristori L’ANTI - ASSOCIAZIONE NAZIONALE TRIBUTARISTI ITALIANI Con tutte le sue componenti: Presidente Nazionale, Comitato di Presidenza, Consiglio Nazionale, Sezioni Regionali   Visto l’art. 27 del Decreto-legge 28 ottobre 2020, n. 137 (c.d. Decreto Ristori), pubblicato sulla G.U. Serie Generale n. 269 del 28 ottobre 2020[1]; Pur prendendo atto che [...]

CFE’s Global Tax Top 10 – November 2020

BRUSSELS | NOVEMBER 2020 US President-Elect Joe Biden’s Tax Plans In November, the United States elected the Democratic Party candidate Joe Biden as 46th President, while Kamala Harris has made history becoming the first woman elected Vice-President of the United States. After a contentious campaign, the Biden-Harris ticket won 290 Electoral College votes, thus defeating incumbent Donald [...]

CFE’s Global Tax Top 10 – October 2020

BRUSSELS | OCTOBER 2020 OECD Digital Tax Pillar 1 & 2 Blueprints Published The OECD has launched a consultation concerning blueprints for Pillar 1 (review of profit allocation and nexus rules to reflect digital business models) and Pillar 2 (global anti-base erosion rules for a minimum effective taxation rate). Details of the consultation and progress in the negotiations of the Inclusive [...]

CFE’s Tax Top 5 – 26 October 2020

BRUSSELS | 26 OCTOBER 2020 CJEU Decision in Cross-Border Exchange of Information Cases The Court of Justice of the EU has handed down its decision in Cases C-245/19 and C-246/19, concerning cross border exchange of information in tax matters between tax authorities. The Resumé sets out that as concerns the right of either a taxpayer or third party [...]