News & pubblicazioni

Accertamenti da indagini finanziarie: la stretta della Cassazione. Documentazione "inutilizzabile" se non autorizzata (Ord. n. 19956 del 15 giugno 2026)

Con l'Ordinanza n. 19956 del 15 giugno 2026 la Corte di Cassazione, Sezione Quinta, stabilisce che l'autorizzazione alle indagini bancarie (art. 32, c. 1 n. 7 DPR 600/1973 e art. 51, c. 2 n. 7 DPR 633/1972), pur restando atto interno e preparatorio, deve preesistere alle indagini e avere un contenuto minimo verificabile alla luce dell'art. 8 CEDU: in difetto, la documentazione bancaria è inutilizzabile e l'avviso di accertamento è invalido. Commento del Prof. Avv. Giuseppe Durante.

Note sull'introduzione di una norma che consenta l'accesso dei magistrati tributari alla sezione specializzata tributaria della Corte di Cassazione

Un commento del prof. Gaetano Ragucci, Presidente nazionale dell'A.N.T.I., sull'ipotesi di una norma che consenta ai magistrati tributari l'accesso alla sezione specializzata della Corte di Cassazione: il quadro introdotto dalla L. 130/2022, il nodo della compatibilità con gli artt. 102 e 111 Cost. e la VI disposizione transitoria, e le due posizioni dottrinali a confronto.

Intelligenza artificiale e attuazione dei tributi: la relazione dell'A.N.T.I. alla Commissione parlamentare di vigilanza sull'Anagrafe tributaria

Il 7 giugno 2026 l'A.N.T.I. ha depositato la propria relazione nell'ambito dell'indagine conoscitiva su misure di contrasto all'evasione fiscale, sicurezza delle banche dati dell'Anagrafe tributaria e tutela della riservatezza dei dati dei contribuenti. Il documento analizza le criticità connesse all'impiego di sistemi di intelligenza artificiale nella fase di attuazione dei tributi e propone alcune ipotesi di regolazione a tutela sia dell'interesse pubblico alla corretta attuazione dei tributi sia dei diritti individuali dei contribuenti.

Inaugurazione in Liguria dell’Anno Giudiziario Tributario 2026

Il saluto dell'ANTI Liguria all'inaugurazione dell'Anno Giudiziario Tributario 2026: personalizzazione del rapporto tributario, nuove interpretazioni delle norme, la prospettiva di un codice tributario e il patrocinio a spese dello Stato.

Borsa di Studio Professor Gianni Marongiu 2025

Bando di Partecipazione e domanda di Partecipazione del Premio Marongiu 2025

Convocazione Assemblea Soci 2025

NEWS – Convocazione Assemblea Soci 2025 ore 09:30, in Padova al Palazzo BO sede dell’Università in via VIII Febbraio n. 2,

Statuto del contribuente e principi dell’ordinamento tributario internazionale: i preoccupanti risvolti sul sistema delle fonti

NEWS – Pietro Selicato – Professore ordinario di diritto tributario presso l’Università La Sapienza di Roma

ANTI – DDL AS 1375 Intervento audizione 4 marzo 2025

ANTI – DDL AS 1375 Intervento audizione 4 marzo 2025 | Roma 4 Marzo 2025 Senato della Repubblica Italiana

Congresso Nazionale Roma 13 Giugno 2024

CONGRESSO NAZIONALE | Roma 13 Giugno 2024 – Palazzo San Macuto Roma

In ricordo del Professore Ivo Caraccioli

In ricordo del Professore Ivo Caraccioli – Torino 4 Gennaio 2024 – Mario Garavoglia

YouTube – “La riforma fiscale 2023 – Novità e prospettive”

Video YouTube – Convegno 19 Giugno 2023 – “La riforma fiscale 2023 – Novità e prospettive” – ANTI Puglia

Lettera Agenzia delle Entrate

OGGETTO: attività di analisi del rischio basate sui dati dell’Archivio dei rapporti finanziari. Conclusione della fase di consultazione preventiva degli stakeholder. Con la presente si desidera ringraziare codesto spettabile Ente per aver partecipato alla fase di consultazione relativa alle attività di analisi del rischio basate sui dati dell’Archivio dei rapporti finanziari. Con la conclusione della [...]

Congresso Nazionale Palermo 12 – 14 Luglio 2023

CONGRESSO NAZIONALE | Palermo 12-14 Luglio 2023 – Save The Date! siciliaoccidentale@antitributaristi.it – Programma e Hotel Convenzionati

Congresso Nazionale Palermo 12 – 14 Luglio 2023 – Hotel convenzionati

CONGRESSO NAZIONALE | Palermo 12-14 Luglio 2023 – HOTEL CONVENZIONATI – Per prenotazioni siciliaoccidentale@antitributaristi.it

YouTube-Convegno 50 Anni di IVA

Video YouTube – Convegno 3 Marzo 2023 – ANTI Lazio

Borsa di Studio Professor Gianni Marongiu 2023

Il modo migliore per onorare un Maestro è proseguire la sua “corsa” lungo i sentieri da lui tracciati. Il professor Gianni Marongiu, già ordinario di Diritto Tributario nell’Università di Genova, docente di Diritto Tributario alla Bocconi e da tutti riconosciuto come “padre” dello Statuto dei diritti del contribuente, è stato uomo di profondi studi costituzionali [...]

ANTI Diventa Mobile

Per tutti gli Iscritti e non nasce la APP del mondo ANTI L'applicazione dell' Associazione Nazionale Tributaristi Italiani per essere sempre aggiornato sulle novità, gli eventi e tutto ciò che riguarda il mondo ANTI. Questa applicazione permette di poter essere aggiornato su tutte le attività del mondo ANTI, come pubblicazioni, convegni e iniziative svolte dall' [...]

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 [...]

Verbale Assemblea Soci ANTI Bologna 11 Dicembre 2021

11 Dicembre 2021 Verbale Assemblea Soci ANTI Bologna VERBALE DELL'ASSEMBLEA DEGLI ASSOCIATI DELL'ANTI Il giorno 11 dicembre 2021 alle ore 10,30, presso il Circolo della caccia di Bologna alla via Castiglione 25, si è riunita l'assemblea degli associati dell'Anti. ORDINE DEL GIORNO Relazione del Presidente nazionale; Relazione del Tesoriere Nazionale; Relazione del Collegio dei Revisori [...]

Borsa di Studio Professor Gianni Marongiu

Borsa di Studio intitolata al Professore Gianni Marongiu Il modo migliore per onorare un Maestro è proseguire la sua “corsa” lungo i sentieri da lui tracciati. Il professor Gianni Marongiu, già ordinario di Diritto Tributario nell’Università di Genova, docente di Diritto Tributario alla Bocconi e da tutti riconosciuto come “padre” dello Statuto dei diritti del [...]

Il mondo ANTI su YouTube

CAFFE ANTI PUGLIA DEL 24 GIUGNO 2021 CAFFE ANTI PUGLIA DEL 26 LUGLIO 2021 CAFFE ANTI PUGLIA DEL 05 OTTOBRE 2021 CAFFE ANTI PUGLIA DEL 26 OTTOBRE 2021 CAFFE ANTI PUGLIA DEL 12 NOVEMBRE 2021 : TRUST E IMPOSTE INDIRETTE-ULTIMI APPRODI GIURISPRUDENZIALI L'imposta patrimoniale può essere un elemento di razionalizzazione del sistema tributario?

Verbale Assemblea dei SOCI 12 Marzo 2021

12 Marzo 2021 Verbale Assemblea Soci VERBALE ASSEMBLEA DEI SOCI Il giorno 12 del mese marzo dell'anno duemila ventuno alle ore 18,00, in videoconferenza, nell'area virtuale messa a disposizione dalla piattaforma meet.google, con codice riunione eyx-gswe-zat al seguente indirizzo di collegamento https://meet.google.com/eyx-gswe-zat, si è riunita in seconda convocazione, essendo andata deserta la prima, l’Assemblea Ordinaria [...]

Sanzioni amministrative tributarie: uno sguardo sul futuro

Uno sguardo al futuro Sulle sanzioni amministrative tributarie

In ricordo di Enrico Fazzini

In ricordo di Enrico Fazzini Enrico Fazzini, nato a Firenze il 15 settembre 1944, ci ha lasciati il 31 luglio 2021. Quale professore di ruolo, ha insegnato per molti anni diritto tributario nella Facoltà di Economia e, da ultimo, nel Dipartimento di Scienze per l’Economia e l’Impresa dell’Università di Firenze, concorrendo alla formazione di buona [...]

In ricordo del Presidente Emerito dell’Associazione, Prof. Gianni Marongiu

In ricordo del Presidente Emerito dell’Associazione, Prof. Gianni Marongiu Gianni Marongiu ha vissuto da protagonista un’epoca nella quale competenza e preparazione erano davvero al servizio dei cittadini. Questo rendeva la sua figura esemplare, in un’epoca in cui con troppa leggerezza si è pensato, a torto, che se ne potesse fare a meno. Ora la sua [...]

In ricordo di Roberto Lunelli

In ricordo di Roberto Lunelli - Prof. Francesco Moschetti Roberto Lunelli univa una straordinaria conoscenza del Diritto Tributario, in entrambi gli aspetti, giuridico ed economico, ad una rara disponibilità per il bene comune. Per decenni ha dedicato la sua intelligenza e volontà all’analisi del sistema tributario italiano, dei suoi nodi irrisolti: dal processo, alla formulazione [...]

Video – Presentazione del comitato d’indirizzo scientifico per la redazione del Codice Unico Tributario

Video – Presentazione del comitato d’indirizzo scientifico per la redazione del Codice Unico Tributario

Sezione Marche Delegazione Abruzzo

PRESIDENTECAVALLARO Avv. Mario Segreteria Via Sandro Totti, 1 60131 Ancona Tel. 071/2866628 marcheabruzzo@antitributaristi.it ELENCO SOCIElenco Soci Sezione Marche Abruzzo Elenco Soci CONSIGLIO DIRETTIVO Segretario CIARLETTA Dott. Notaio Pietro Tesoriere STIZZA Avv. Paolo Consiglieri RIPA Prof. Dott. Giuseppe SANVITALE Avv. Piero Revisori BARTOZZI Dott. Danilo (Presidente) ORSINI Dott. Valerio - Revisore Effettivo SPECIALE Avv. Paolo - [...]

Sezione Marche Delegazione Abruzzo Soci

SEZIONE MARCHE DELEGAZIONE ABRUZZOElenco Soci Dott. Antonio Acquaroli antonio.acquaroli@gmail.com Dott. Gaetano Ambrosio gaetano.ambrosio@tribnet.it Dott. Pierluigi Balietti pierluigi.balietti@stspescara.com Dott. Danilo Bartozzi danilobartozzi@gmail.com Prof. Avv. Massimo Basilavecchia massimo792@interfree.it Dott. Maurizio Bastianelli m.bastianelli@studiomancinelli.com Avv. Massimiliano Belli massimiliano.belli@studioavvocatobelli.it Notaio Federico Biondi fbiondi@notariato.it Avv. Christian C

Risultati Votazioni Assemblea 2020 e Auguri Buon Natale

Risultati Votazioni Assemblea 2020 e Auguri Buon Natale A tutti i Soci, nel corso dell’Assemblea Generale tenutasi in video riunione il 16 c.m., abbiamo partecipato in 106 soci, di cui 46 per delega. Per l’elezione delle cariche sociali abbiamo votato in 158, di cui 46 per delega. A chiusura delle operazioni di voto la società [...]

Un ricordo dell’Avvocato Carlo Manfredonia (1920 – 1999)

Un ricordo dell’Avvocato Carlo Manfredonia (1920 – 1999) Lo scorso 27 ottobre 2020 si sono compiuti i cento anni dalla nascita dell’Avv. Carlo Manfredonia, fondatore dell’omonimo Studio che opera a Napoli, ormai sin dall’anno 1944, peculiarmente nel settore tributario, ma anche in quello civile e penale. Da indegno e devoto allievo di tale Maestro, vorrei [...]

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 [...]

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 [...]

Intervento del Professor Gianfranco Gaffuri

Intervento del Professor Gianfranco Gaffuri Desidero dare innanzitutto il benvenuto ai moderatori e ai relatori, che si succederanno, nonché ai partecipanti e ringraziare il Presidente nazionale dell’ANTI, prof. Ragucci, al cui dinamismo positivo dobbiamo questa iniziativa, e altresì il dottor Genova del Sole -24 ore che ha messo a disposizione l’organizzazione informatica. Apprezzo la freschezza [...]

In ricordo del Presidente Emerito Prof. Dott. Mario Boidi

In ricordo del Presidente Emerito Prof. Dott. Mario Boidi Il Prof. Boidi, iscritto all’ANTI Sez. Piemonte sin dal 1953 è stato Presidente della Sezione e dal 1990 al 2014 Presidente del Consiglio Nazionale dell’Anti. Nel 2004 ha presieduto la Confederation Fiscale Europeenne e nel 2017 è stato nominato Presidente Emerito. Il prof. Boidi ha rappresentato [...]

Sezione Umbria

PRESIDENTECOCIANI Prof. Dott. Simone Segreteria Via M. Angeloni, 78/a 06124 Perugia (PG) Tel. 075-5007142 umbria@antitributaristi.it ELENCO SOCIElenco Soci Sezione Umbria Elenco Soci CONSIGLIO DIRETTIVO Vice Presidente MARIOTTI Dott. Rag. Simone Segretario PACIOSELLI Dott. Mauro Tesoriere SOLDANI Dott.ssa Isabella Ippolita Consiglieri GALLINA Dott. Alfredo PULCINELLI Dott. Andrea VERSIGLIONI Prof. Avv. Marco Revisori CALZOLARI Dott.ssa Manuela

Sezione Trentino Alto Adige

PRESIDENTEIORI dott. Michele Segreteria P.zza Vicenza, 8 38132 Trento trentino@antitributaristi.it ELENCO SOCIElenco Soci Sezione Trentino Alto Adige Elenco Soci CONSIGLIO DIRETTIVO Segretario-Tesoriere VALER dott. Alessandro Revisori PALTRINIERI dott.ssa Maria Letizia - Revisore Effettivo

Sezione Toscana

PRESIDENTEPISTOLESI Prof. Avv. Francesco Segreteria Viale Matteotti, 25 50121 Firenze Tel 055/577641 Fax 055/577693 toscana@antitributaristi.it ELENCO SOCIElenco Soci Sezione Toscana Elenco Soci CONSIGLIO DIRETTIVO Segretario MANFRIANI Dott. Gino Tesoriere BRACCO Dott. Tommaso Consiglieri GUIDANTONI Dott. Stefano ZUFFANELLI Dott.ssa Alessandra Collegio Sindacale TOCCAFONDI Rag. Alberto – Presidente BERNI Dott. Massimo – Componente Collegio Sindacale MONGELLI Dott. [...]

Sezione Sicilia Orientale

PRESIDENTEMUSCARA’ Prof. Avv. Salvo Segreteria Viale della Libertà, 185 95129 Catania Tel. 095/7226468 Fax 095/7227139 siciliaorientale@antitributaristi.it ELENCO SOCIElenco Soci Sezione Sicilia Orientale Elenco Soci CONSIGLIO DIRETTIVO Vice Presidente LUCIFORA Avv. Francesco Segretario-Tesoriere ABBADESSA Avv. Gianmarco Consiglieri FONDACARO Avv. Giovanna MICIELI Avv. Giuseppa Collegio dei Revisori TUMINO Dott.ssa Maria Teresa – Revisore Effettivo GIANNONE Dott. Giorgio [...]

Sezione Sicilia Occidentale

PRESIDENTEDAGNINO Prof. Avv. Alessandro Segreteria via Quintino Sella 77, 90146 Palermo Tel. 091/309062 siciliaoccidentale@antitributaristi.it ELENCO SOCIElenco Soci Sezione Sicilia Occidentale Elenco Soci CONSIGLIO DIRETTIVO Vice Presidente CEDRO Prof. Marco Segretario-Tesoriere BARBARO Dott. Marcello Consiglieri SCATALANO Prof. Avv. Isabella STRAZZERI dott. Massimo

Sezione Puglia

PRESIDENTEBELVISO Prof. Avv. Saverio Presidenza Via Argiro 18 70122 BARI Tel. +39 0805019137 – +39 0806456099 antipuglia.tributaristi@gmail.com ELENCO SOCIElenco Soci Sezione Puglia Elenco Soci CONSIGLIO DIRETTIVO Vicepresidente BASILE Avv. Marta Tesoriere AVOLOS Dott. Francesco Segretario MICCIANTUONO dott. Domenico Consiglieri LIGRANI Dott. Marco CANTORE Avv. Antonia LOVECCHIO Prof. Luigi Revisori CAZORLA Giuseppe MEMOLA dott.ssa Paola [...]

Sezione Sardegna

PRESIDENTEDOGLIO Avv. Italo Segreteria Via Tigellio, 18 09134 Cagliari Tel. 070/653502-650335 sardegna@antitributaristi.it ELENCO SOCIElenco Soci Sezione Sardegna Elenco Soci CONSIGLIO DIRETTIVO Segretario/Tesoriere Dott. DEIDDA GALIARDO Matteo Consigliere Dott. Carlo Deidda Gagliardo Dott. CARIA Michele

Sezione Piemonte

PRESIDENTEGARAVOGLIA Avv. Mario Segreteria Corso Massimo d’Azeglio, 30 10125 Torino Tel 011/6502233 segreteria@antipiemontevda.it ELENCO SOCIElenco Soci Sezione Piemonte Elenco Soci CONSIGLIO DIRETTIVO Vice Presidenti BOIDI Dott. Massimo BRAJA Dott.ssa Piera SARACCO Dott. Claudio Segretario ROSSI Dott. Giuseppe Tesoriere PETRIGNANI Dott. Riccardo Consiglieri BISCOLA Dott.ssa Nadia BONADIO Avv. Giulio Antonio DEZZANI Prof. Dott. Flavio GEMONIO Comm. [...]

Sezione Lombardia

PRESIDENTEZIZZO Prof. Avv. Giuseppe Segreteria Via Alfonso Borelli, 10 20146 Milano Tel 02/418372-418351 Fax 02/418567 lombardia@antitributaristi.it ELENCO SOCIElenco Soci Sezione Lombardia Elenco Soci CONSIGLIO DIRETTIVO Vice Presidente LOGOZZO Prof. Maurizio Presidente Emerito GAFFURI Prof. Avv. Alberto Segretario ANGERETTI Dott. Osvaldo Tesoriere RIMOLDI Dott. Alberto Consiglieri CONTE Avv. Diego GHISELLI Dott. Fabio MONTI Avv. Angela OLIVIERI [...]

Sezione Liguria

PRESIDENTEBODRITO Avv. Andrea Segreteria liguria@antitributaristi.it Via Roma, 11/5 16122 Genova Tel 010/29117911 Fax 010/29117912 ELENCO SOCIElenco Soci Sezione Liguria Elenco Soci CONSIGLIO DIRETTIVO Segretario DOMINICI Prof. Remo Tesoriere MASNATA Avv. Gianluigi Consiglieri ZANONI Avv. Luivi Ernesto MARONGIU Avv. Paola MARCHESE Dott. Stefano

Sezione Lazio

PRESIDENTESELICATO Prof. Avv. Pietro Segreteria lazio@antitributaristi.it Via Ferdinando Galiani 68, 00191 Roma Tel. 06/36307417 CONSIGLIO DIRETTIVOAssemblea 14 aprile 2023 CARICHE SOCIALI 2023/26 Vice Presidente Avv. Giovanni BERARDINELLI Segretario Dott. Massimo PELLECCHIA Tesoriere Dott. Pietro MASTRAPASQUA Consiglieri Avv. Alessandro COGLIATI DEZZA Dott. Francesco GUIDI Avv. Massimo PELLECCHIA Avv. Carlo ROMANO Avv. Gabriele TANCIONI Prof. Avv. Rossella [...]

Sezione Emilia Romagna

PRESIDENTEMARTELLI Avv. Mario Segreteria emilia@antitributaristi.it Via Battindarno, 364 40133 Bologna Tel 051/563998 Fax 051/6183530 ELENCO SOCIElenco Soci SezioneEmilia Romagna Elenco Soci CONSIGLIO DIRETTIVO Vice Presidente VECCHIETTI MASACCI Dott. Nicola Segretario Tesoriere SPERA Dott. Rag. Mario Consiglieri GHERMANDI Rag. Luigi Revisori CONTI Dott. Romano - Presidente NANNI Rag. Alessandro - Effettivo MONTANARI Dott. Antonello - Effettivo [...]

Sezione Friuli Venezia Giulia

PRESIDENTELUNELLI Dott. Luca Segreteria Via Gemona, 25 33100 Udine Tel tel. 0432/509522 studio@lucalunelli.it ELENCO SOCIElenco Soci Sezione Friuli Venezia Giulia Elenco Soci CONSIGLIO DIRETTIVO Vice Presidente GALLOVICH Dott. Ippolito Segretario PELIZZO Dott.ssa Silvia Tesoriere NADALI Dott.ssa Giovanna Consiglieri MOGOROVICH Dott. Sergio SIBELJA Avv. Stefano SIMEONI Dott. Antonio DUGO Avv. Roberto Revisori REPETTI Dott.ssa Chiara - [...]

Sezione Como

PRESIDENTEPIERRO Prof. Avv. Maria Cristina Segreteria como@antitributaristi.it Viale Masia, 30 22100 COMO Tel. 031/57.15.05 Fax 031/57.28.83 ELENCO SOCIElenco Soci Sezione Como Elenco Soci CONSIGLIO DIRETTIVO Vice Presidente TREZZI Dott. Simone Segretario-Tesoriere LABELLA Dott. Rag. Giulio Consiglieri GARUFI Avv. Sebastiano LEONI Dott. Paola LANDI Avv. Tommaso PORTA Dott. Rag. Carlo TESTONI Avv. Rag. Eugenio TORRES Dott. [...]

Sezione Campania

PRESIDENTECOSSU Dott. Francesco Segreteria campania@antitributaristi.it Corso Vittorio Emanuele 494/C, 80135 Napoli Tel. 081/7877404 ELENCO SOCIElenco Soci Sezione Campania Elenco Soci CONSIGLIO DIRETTIVO Vice Presidente FRAGOMENI Dott. Pietro Segretario FIORENTINO Prof. Stefano Tesoriere NAPOLETANO Avv. Mimmo Consiglieri MIELE Dott. Bruno Revisori AMBROSIO Dott. Angelo

Sezione Calabria

PRESIDENTEPALASCIANO Avv. Alessandro Segreteria calabria@antitributaristi.it Via Indipendenza 588100 Catanzaro Tel. 0961.741514 – Fax 0961.1910715 ELENCO SOCIElenco Soci Sezione Calabria Elenco Soci CONSIGLIO DIRETTIVO Presidente Emerito Prof. Dott. Umberto Platì Presidente PALASCIANO Avv. Alessandro Vice Presidente PALASCIANO Dott. Ercole A. Segretario PAONESSA Dott. Luigi Tesoriere TUCCI Dott.ssa Gesualda Consiglieri FERRAGINA Avv. Edoardo IIRITANO Avv. Vincenzo TORALDO [...]

Sezione Umbria Soci

SEZIONE UMBRIAElenco Soci Dott. Bartolini Giorgio giorgiobartolini@pec.it Avv.Ph.D. Borgia Cesare cesareborgia1990@outlook.it Dott.ssa Calzolari Manuela info@studiocalzolari.eu Dott. Chiavacci Alfonso Ugo alfonso@studiochiavacci.191.it Notaio Coaccioli Antonio coaccioli@studiocoaccioli.it Prof.Dott. Cociani Simone Francesco simone.cociani@gmail.com Avv. Falcinelli Francesco f.falcinelli@studiolegaledfm.it Avv. Frascarelli Pietro pietro.frascarelli@bt-partners.it Dott. Gallina Alfredo studiodrgal

Sezione Trentino Alto Adige Soci

SEZIONE TRENTINO ALTO ADIGEElenco Soci Dott. Andreatta Massimiliano massimiliano.andreatta@taxconsulting.tn.it Avv. Baratella Fabrizio fabrizio.baratella@studiobaratella.it Dott. Iori Michele michele.iori@taxconsulting.tn.it Dott. Menghini Michele michele.menghini@taxconsulting.tn.it Dott.ssa Paltrinieri Maria Letizia mlp@trevor.it Dott.ssa Rossi Sonia sonia.rossi@srpartners.tn.it Dott. Savorelli Lorenzo l.savorelli@studioghidoni.it Dott. Scoz Stefano stefano.scoz@studioscoz.it Avv. Toniolatti P

Sezione Toscana Soci

SEZIONE TOSCANAElenco Soci Dott. Baldanzini Franco francobaldanzini@commercialisti.fi.it Dott. Berni Massimo massimo.berni@studiofazzini.it Dott. Borio Gianfranco gfborio@dinonet.it Dott. Bonoli Gabriele gabriele@studiobonoli.it Dott. Bompani Aldo aldo@studiobompani.it Dott. Bracco Tommaso studio.bracco@gmail.com Dott.ssa Brazzini Francesca francesca.brazzini@studiobrazzini.it Rag. Ceccarelli Massimo ceccarelli@ceccarellimorandi.it Prof. Avv. Cordeiro Guerra Roberto roberto@cordeiroguerra.it Pro

Sezione Sicilia Orientale Soci

SEZIONE SICILIA ORIENTALEElenco Soci Avv. Gianmarco Abbadessa abbadessasantagati@gmail.com Dott. Giuseppe Antoci giuseppeantoci@tin.it Dott. Rosario Astorina rosarioastorina@astorinaeassociati.it Dott. Maurizio Attinelli maurizio.attinelli@tin.it Avv. Sergio Antonio Maria Cacopardo sergio.cacopardo@studiocacopardo.com Avv. Giovanna Fondacaro g.fondacaro@studiozangara.it Dott.ssa Graziella Germano graziella.germano@studiogermano.it Dott. Giorgio Giannone giorgio.giannone@studiogiannone.it Prof. E

Sezione Sicilia Occidentale Soci

SEZIONE SICILIA OCCIDENTALEElenco Soci Dott. Marcello Barbaro barmarc@tiscalinet.it Dott.ssa Maria Alessandra Bassi mariaalessandrabassi@libero.it Dott. Mario Brancato mlbranca@tin.it Avv. Mari Bruccoleri studiolegalebruccoleri@alice.it Avv. Antonino Calcò antonino.calco@lexia.i.t Avv. Isabella Catalano isabellacatalano@libero.it Prof. Avv. Marco Cedro m.cedro@lumsa.it dott. Fabio Chiossone dr.fabiochiossone@studiofchiossone.it Prof. Avv. Filippo Alessandro Cimino filippo.cimino@unikore.it Prof.

Sezione Sardegna Soci

SEZIONE SARDEGNAElenco Soci Dott. Alberti Filippo filippoalberti@tiscali.it Avv. Besana Mara info@studiolegalebesana.it Dott. Caria Michele mcaria@studiocaria.com Avv. Cau Patrizia avv.patriziacau@gmail.com Avv. Concas Giorgio studio.concas.cagliari@gmail.com Notaio De Magistris Carlo Mario cdemagistris@notariato.it Rag. Deidda Gagliardo Matteo matteo.deiddagagliardo@gmail.com Dott. Deidda Gagliardo Carlo cdeiddagagliardo@gmail.com Avv. Doglio Italo italo.doglio@tiscali.it Avv. Doglio Michele mi

Sezione Puglia Soci

SEZIONE PUGLIAElenco Soci Dott. Rag. Francesco Avolos info@studioavolosciambellotti.it Avv. Marta Basile marta.basile@finanze.it Avv. Saverio Belviso saveriobelviso@me.com Avv. Carlo Buono avv.carlobuono@gmail.com Dott. Roberto Cancellieri moio.cancellieri@gmail.com Avv. Antonia Cantore avvocatoantoniacantore@gmail.com Prof. Avv Mario Cardillo mario.cardillo@mrcardillo.com Dott. Giuseppe Cazzorla g.cazzorla@studiocazzorla.it Dott. Vittorio Ciannamea studio.ciannamea@libero.it Dott. Trifone Clari

Sezione Piemonte Soci

SEZIONE PIEMONTEElenco Soci Dott. Enrico Alifredi alifredi@studioalifredimanavella.it Dott. Luca Asvisio luca.asvisio@studiodondona.it Dott.ssa Marilena Baravalle baravalle@studiobaravalle.it Dott. Luca Barbera barbera@studioramojno.com Avv. Giorgio Barla giorgiobarla@studiobarla.it Dott. Giuseppe Bausola bausola@studiobausola.it Dott. Marco Maria Bava marco.maria.bava@rogiba.it Avv. Fausto Bellato avvocati@studiopeverati.it Avv. Angelo Benessia studio@benessiamaccagno.it Avv. Roberto Bertero se

Sezione Lombardia Soci

SEZIONE LOMBARDIAElenco Soci Prof. Dott. Alfredo Addonizio studioaddonizio@libero.it Dott. Osvaldo Angeretti angerettiosvaldo@agtitalia.it Avv. Sara Armella armella@studioarmella.com Dott. Paolo Bacciga pbacciga@gmail.com Rag. Mario Beretta tgabe@tin.it Dott. Rag. Danilo Bernazzani consulenze@studiobernazzani.it Dott. Giuseppe Bernoni giuseppe.bernoni@bgt.it.gt.com Dott. Paolo Besio paolo.besio@bernoni.it.gt.com Rag. Romano Bionda robionda@tin.it Avv. Iacopo Bissi iacopo_bissi@hotmail.it Maurizi

Sezione Liguria Soci

SEZIONE LIGURIAElenco Soci Avv. Bardi Simona avv.sb@libero.it Dott. Bagnara Stefano stefano.bagnara@studiomarchese.eu Avv. Barone Gian Enrico baronege@fiscaladvisor.it Avv. Bodrito Andrea andrea.bodrito@magmar.it Dott. Conti Guido conti.guido@tiscali.it Prof. Avv. Corasaniti Giuseppe g.corasaniti@uckmar.com Avv. Corrado Leda Rita leda.rita.corrado@gmail.com Avv. Comisi Stefano comisi@studioarmella.com Avv. Corrado Oliva Caterina c.oliva@uckmar.com Avv. de' Capitani di Vimercate Paolo Giovanni p.

Sezione Lazio Soci

SEZIONE LAZIOElenco Soci Dott. Paolo Agnesi paolo.agnesi@nctm.it Prof. Pasquale Amodio studioavvamodio@gmail.com Prof. Avv. Bruno Assumma studio.assumma@studioassumma.it Avv. Giovanni Berardinelli stberh@gmail.com Prof. Avv Claudio Berliri claudio.berliri@berliri-cogliatidezza.it Rag. Alessandro Bini a.bini@studiobini.eu Prof. Avv. Pietro Boria pietroboria@palmaboria.it Avv. Aldo Cardarelli cardarelli@associazionetributaristi.it Dott. Cardella Pier Luca pierluca.cardella@uniroma1.it Gen. Antonio

Sezione Friuli Venezia Giulia Soci

SEZIONE FRIULI VENEZIA GIULIAElenco Soci Avv. Barazza Enzo enzo.barazza@studiolunelli.it Dott. Barbagallo Alberto dr.alberto.barbagallo@gmail.com Dott. Braidotti Simone s.braidotti@fcbassociati.com Dott. Brunello Giampietro gbrunello@studiobrunello.it Dott. Camilotti Alberto Maria a.camilotti@italfiscont.it Avv. Campeis Giuseppe campeis@studioavvocaticampeis.it Rag. Casarsa Alessandro a.casarsa@studiocasarsa.it Dott. Cattelan Gianfilippo g.cattelan@studionec.it Dott. Ceretti Alessandro ale.ceret

Sezione Emilia Romagna Soci

SEZIONE EMILIA ROMAGNAElenco Soci Avv. Albano Alessandro albano@studiognudi.it Dott. Alberghini Andrea andrea.alberghini@studioservidio.it Avv. Bacchini Massimo bacchini@libero.it Dott. Beghelli Vanes vanes.beghelli@fastwebnet.it Dott. Benazzi Adriano segreteria@studiobenazzi.it Avv. Bianchi Nicola studio@bianchi.pr.it Avv. Caliceti Giovanni info@studio-martelli.it Prof.Dott. Cicognani Filippo segreteria@studiocicognani.it Dott. Conti Romano monica@studiognudi.it Avv. Danza Anna Rita avv.annarit

Sezione Como Soci

SEZIONE COMOElenco Soci Dott.ssa Baserga Silvia silvia.baserga@legalmail.it Avv. Benedini Alessandra alessandra.benedini@benedinilex.it Dott.ssa Benzoni Laura laura.benzoni@studiobenzoni.it Rag. Benzoni Domenico domenico.benzoni@studiobenzoni.it Dott. Bondesan Alessandro alessandro.bondesan@studiotestoni.it Dott. Rag. Bordoli Riccardo riccardobordoli@bordoli.it Dott. Castelli Francesco f.castelli@castelli-labella.it Dott.Rag. Castelli Emilio e.castelli@castelli-labella.it Dott. Ciarloni Marco ma

Sezione Campania Soci

SEZIONE CAMPANIAElenco Soci Prof. Avv. Fabrizio Amatucci Dott. Angelo Ambrosio angheloa@libero.it Dott. Gennaro Caputo gennaro.caputo@caputoepartners.com Dott. Francesco Cossu francesco@studiocossu.com Dott. Giovanni Cossu giovanni@studiocossu.com Dott. Gennaro De Martino No Dott. Alfredo Delehaye alfredo.delehaye@tiscali.it Avv. Michele Di Fiore micheledifiore@difiepartners.it Avv. Tullio Elefante avv.elefante@elefantetaxlegal.it Dott. Pietro Fragomeni fragomenistudio@fastwebnet.it Dott. Alessa

Sezione Calabria Soci

SEZIONE CALABRIAElenco Soci Avv. Vincenzo Arango studiolegalearango@pec.it Dott. Luigi Domenico Arcuri studio.arcuri@gmail.com Avv. Teresa Calfa tcalfa@studiolegalecalfa.it Avv. Giovanni Canino giovanni.canino@cnplex.it Prof. Avv. Giovanni Caridi g.caridi@studiolegalegiovannicaridi.com Dott. Pierluigi Combariati pierluigi@combariati.it Dott. Gianluca Corso corsoandpartner@libero.it Dott. Giuseppe Costanzo studiogiuseppecostanzo@gmail.com Dott. Antonio Cuomo studiocuomoa@libero.it Dott. Enrico Da

Sezione Veneto Soci

SEZIONE VENETOElenco Soci Magistrato Francesco Abate francescoabate37@gmail.com Avv. Stefano Artuso s.artuso@studiomoschetti.com Dott. Ernesto Marco Bagarotto ernebaga@gmail.com Dott.ssa Federica Bardini federica.bardini@studiobma.com Avv. Piero Bellante bellante@legalassociati.com Dott. Sandro Boscolo Nata sandroboscolo@studiofedetto.it Rag. Giuseppe Bussolin giuseppe.bussolin@eurostudio.it Avv. Ornella Carraro o.carraro@studiomoschetti.com Dott. Rag. Alberto Carretta alberto.carretta@studiorag

Sezione Veneto

PRESIDENTEPRADOLINI Dott.ssa Tiziana Segreteria Località Bettola, 2/C – 45011 – Adria (RO) Tel. 0426/1902129 veneto@antitributaristi.it ELENCO SOCIElenco Soci Sezione Veneto Elenco Soci CONSIGLIO DIRETTIVO Vice Presidente MOSCHETTI Avv. Giovanni Segretario SILVESTRE Avv. Donato Tesoriere GHIOTTO Dott. Renzo Consiglieri GHIOTTO Dott. Renzo NICHETTI Avv. Bruno SILVESTRE Avv. Donato Revisori FEDETTO Dott.ssa. Sara - Presidente CAVALCA Rag. [...]

Organi Associativi

Organi ORGANI DELL'ASSOCIAZIONE Ai sensi dell'art.7 dello Statuto dell'ANTI, gli organi dell'Associazione sono: l'Assemblea dei soci; il Presidente Nazionale; il Comitato di Presidenza; il Consiglio Nazionale; il Segretario Generale; il Tesoriere Nazionale; il Collegio dei Probiviri; il Collegio dei Revisori dei Conti; il Comitato Scientifico; le Sezioni e Delegazioni e loro organi Cariche CARICHE DELL'ASSOCIAZIONE [...]

Diventa Socio ANTI

Modalità di Ammisione Diventa Socio ANTI STATUTO Ai sensi dell'art. 5 dello Statuto, l'ammissione all'Associazione avviene esclusivamente per accettazione da parte del Presidente Nazionale, su indicazione dei Presidenti di Sezione e dopo che la proposta di almeno due Soci sia stata approvata dal Consiglio di Sezione con il voto favorevole di almeno i 2/3 dei [...]

Statuto ANTI

APPROVATO DALL’ASSEMBLEA NAZIONALE DEL 13.09.2014 STATUTO ANTI DENOMINAZIONE – SEDE – FINALITÀ Art. 1 L'Associazione Nazionale Tributaristi Italiani – ANTI – costituitasi a Roma il 13.6.1949, riconosciuta ed iscritta al Registro delle persone giuridiche al n. 283/2004 è regolata dalle norme del presente Statuto. Art. 2 L'Associazione ha sede legale in Roma.La sede può essere [...]

CFE's Global Top 10 – June 2026

The June edition covers the EU Direct Tax Omnibus and DAC Recast proposals, the OECD webinar on the Global Minimum Tax, Ireland's EU Council Presidency tax priorities, OECD transfer pricing consultations, ECOFIN conclusions, AMLA's inaugural conference and more.

CFE's Tax Top 5 – 29 June 2026

EU Tax Simplification Agenda: on 24 June 2026 the European Commission published the proposal for a Direct Tax Omnibus Directive and the DAC recast, a package estimated to reduce compliance costs for businesses by approximately €8 billion annually.

CFE Opinion Statement on the Distinguishing between Supply of Goods and Supply of Services in EU VAT Law

CFE Tax Advisers Europe has issued an Opinion Statement examining the distinction between supplies of goods and supplies of services under EU VAT law, the fundamental concept that determines the application of VAT rules relating to place of supply, exemptions, reduced rates, invoicing obligations, a

CFE's Tax Top 5 – 22 June 2026

The OECD Tax and Development Days 2026 conference was held virtually last week under the theme From Rules to Results: Turning Tax Policy into Development Impact, and brought together policymakers, tax administrators, international organisations, business representatives and civil society to discuss

CFE Submissions on the AMLA Public Consultation on Draft Standards on Group-Wide AML/CFT Requirements and Third-Country Operations

CFE Tax Advisers Europe has submitted an Opinion Statement in response to the consultation carried out by the EU Anti-Money Laundering Authority on draft Regulatory Technical Standards concerning group-wide minimum AML/CFT requirements and additional measures for subsidiaries and branches operating

CFE's Tax Top 5 – 15 June 2026

Last week, Ireland formally launched its Presidency of the Council of the European Union, which will run from 1 July to 31 December 2026, and published its Presidency Policy Programme. The Presidency will focus on three overarching priorities: competitiveness, values and security. Under the competit

CFE's Tax Top 5 – 8 June 2026

The OECD has launched a public consultation on proposed revisions to Chapter VII of the OECD Transfer Pricing Guidelines, which contains guidance on the transfer pricing treatment of intra-group services. The revisions seek to modernise the chapter and align it more closely with the general transfer

CFE Connect – May 2026

CFE Connect provides our readers with monthly updates on European and international tax policy developments, CFE’s technical work and engagement with key stakeholders. Read on to stay informed about CFE’s latest activities & events!

CFE's Tax Top 5 – 1 June 2026

On 28 May 2026, the OECD/G20 Inclusive Framework on BEPS published the 2026 Consolidated Commentary to the Global Anti-Base Erosion (GloBE) Model Rules, compiling the original March 2022 Commentary and all agreed administrative guidance issued between March 2022 and January 2026 into a single refere

CFE's Global Top 10 – May 2026

Jurisdictions implementing the Global Minimum Tax from 2024 agreed a common understanding this month, intended to preserve the administrative and compliance benefits of the central filing mechanism for the GloBE Information Return (GIR). The agreement addresses concerns that some jurisdictions may n

CFE's Tax Top 5 – 25 May 2026

Jurisdictions implementing the Global Minimum Tax from 2024 have agreed a common understanding intended to preserve the administrative and compliance benefits of the central filing mechanism for the GloBE Information Return (GIR). The agreement addresses concerns that some jurisdictions may not have

CFE's Tax Top 5 – 18 May 2026

Last week, the Court of Justice of the European Union delivered its judgment in Stellantis Portugal, Case C-603/24, concerning the VAT treatment of transfer pricing adjustments relating to intra-group supplies of goods. The case concerned a Portuguese vehicle distributor within the General Motors gr

CFE Submissions on the AMLA Public Consultations on Customer Due Diligence, Business Relationships, Occasional & Linked Transactions and Thresholds

CFE Tax Advisers Europe has submitted two Opinion Statements in response to consultations being carried out by the EU AML Authority on draft Regulatory Technical Standards being developed under the EU Anti-Money Laundering Regulation (AMLR), contributing to the ongoing development of the EU AML Sing

CFE's Tax Top 5 – 11 May 2026

Last week at ECOFIN, EU Finance Ministers agreed a new framework to strengthen cooperation between Member States, the European Public Prosecutor’s Office (EPPO), and the European Anti-Fraud Office (OLAF) in the fight against cross-border VAT fraud. The agreed rules will provide EPPO and OLAF with mo

CFE's Tax Top 5 – 4 May 2026

The OECD Forum on Tax Administration has published a Global Minimum Tax Implementation Toolkit, providing a structured roadmap to support jurisdictions in implementing and administering the Pillar Two global minimum tax. The Toolkit is intended for tax administrations and policymakers and draws on t

CFE's Tax Top 5 – 20 April 2026

Last week, the OECD published its latest Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors, outlining progress on international tax co-operation and setting priorities under the United States G20 Presidency, ahead of the April 2026 meeting in Washington, D.C. The repor

CFE's Tax Top 5 – 13 April 2026

The European Commission is reportedly assessing the potential reintroduction of a temporary windfall profit tax on oil and gas companies, in response to rising energy prices linked to geopolitical instability in the Middle East. The measure is being considered following a request from 5 Member State

CFE's Tax Top 5 – 6 April 2026

The European Commission published updated Data on Taxation Trends on 31 March 2026, providing a comprehensive dataset on taxation indicators across EU Member States. The dataset, now extending to 2024, produced by DG TAXUD in cooperation with national experts, supports analysis of tax systems by typ

CFE Opinion Statement on the European Commission Public Consultation on the Direct Tax Omnibus

CFE Tax Advisers Europe submitted an Opinion Statement on the European Commission’s Call for Evidence on the Omnibus on Taxation, which aims to streamline and modernise key EU corporate tax directives, including the Anti-Tax Avoidance Directive (ATAD). CFE welcomes the Commission’s focus on simplifi

CFE Connect – March 2026

CFE Connect provides our readers with monthly updates on European and international tax policy developments, CFE’s technical work and engagement with key stakeholders. Read on to stay informed about CFE’s latest activities & events!

CFE's Global Top 10 – March 2026

This month, the European Commission published a proposal for a Regulation establishing a new optional EU-wide corporate legal framework, branded as ‘EU Inc.'. The accompanying Communication positions the initiative as the cornerstone of the broader 28th Regime agenda, a wider package of measures aim

CFE's Tax Top 5 – 30 March 2026

At the 32nd Session of the UN Committee of Experts on International Cooperation in Tax Matters, held in New York from 23 to 26 March 2026, attendees focused on the review and approval of subcommittee workplans that will guide the Committee’s work over the coming years, with a continued emphasis on p

CFE’s Tax Top 5 – 2 March 2026

EU Parliament FISC Hearing on Equity-Debt Bias, Financial Sector Taxation & 28th Regime

CFE’s Tax Top 5 – 23 February 2026

Commission Launches Call for Evidence on Corporate Tax “Omnibus” Simplification

CFE’s Tax Top 5 – 16 February 2026

EU Parliament Holds Structured Dialogue With Commissioner Hoekstra on 2026 Tax Files

CFE’s Tax Top 5 – 9 February 2026

UN Intergovernmental Negotiating Committee Advances Drafting of International Tax Cooperation Convention

CFE’s Tax Top 5 – 2 February 2026

OECD Webinar on the Revised Manual on Effective Mutual Agreement Procedures

CFE’s Tax Top 5 – 26 January 2026

OECD Tax Consultation on the Global Mobility of Individuals

CFE’s Tax Top 5 – 22 December 2025

2025 Update to the OECD Model Tax Convention

CFE’s Tax Top 5 – 15 December 2025

2025 Update to the OECD Model Tax Convention

CFE’s Tax Top 5 – 8 December 2025

2025 Update to the OECD Model Tax Convention

CFE’s Tax Top 5 – 24 November 2025

2025 Update to the OECD Model Tax Convention

CFE’s Tax Top 5 – 17 November 2025

UN Framework Convention Negotiations on International Tax Cooperation Progress Into Second Week in Nairobi

CFE’s Tax Top 5 – 10 November 2025

Third Session of Intergovernmental Negotiations for UN Framework Convention on International Tax Cooperation

CFE’s Tax Top 5 – 27 October 2025

Commission Work Programme 2026: Key Taxation Measures & Simplification Drive

CFE’s Tax Top 5 – 20 October 2025

G20 Meeting: Key OECD Tax Reports Presented to Finance Ministers

CFE’s Tax Top 5 – 13 October 2025

ECOFIN Reviews Tax Blacklist & Approves Coordinated Tax Incentives for Clean Technologies

CFE’s Tax Dichiarazione della task force CFE ECJ

Dichiarazione della task force CFE ECJ sul caso C-601/23 della Corte di giustizia dell’Unione europea

CFE’s Tax Top 5 – 6 October 2025

Council Adopts Simplified CBAM Framework to Ease SME Burden

CFE’s Tax Top 5 – 22 September 2025

Pillar Two Developments, DAC Recast & Use of AI in the Profession: Insights from the 2025 CFE Tax Symposium

CFE’s Tax Top 5 – 8 September 2025

EU Imposes 2.95 Billion Euro Fine on Google for Dominant Online Advertising Position

CFE’s Tax Top 5 – 18 August 2025

Summary of Second Session of UN Global Tax Framework Negotiations

CFE’s Tax Top 5 – 11 August 2025

Highlights From First Session of UN Global Tax Framework Negotiations

CFE’s Tax Top 5 – 4 August 2025

UN Framework Convention Negotiations Begin as New Tax Experts Appointed

CFE’s Tax Top 5 – 28 July 2025

EU-US Trade Agreement Reached Covering Key Industrial Sectors

CFE’s Tax Top 5 – 14 July 2025

Trade Tensions & Tax: EU Navigates US Tariffs and Budget Pressures

CFE’s Tax Top 5 – 8 July 2025

BRUSSELS | 8 July 2025 Trump Announces Tariffs on Key Trading Partners & Extends Deadline as EU Seeks Interim Deal US President Donald Trump has confirmed plans to impose new “reciprocal” tariffs on key trading partners, while granting a short extension to allow for further negotiations. The White House press secretary confirmed that these tariffs, initially paused in April after Trump’s “liberation day” [...]

CFE’s Tax Top 5 – 23 June 2025

BRUSSELS | 23 JUNE 2025 ECOFIN Ministers Advance EU Customs Reform & Review Tax Related Progress Under Polish Presidency At the 20 June 2025 meeting of the ECOFIN Council, EU Finance Ministers reviewed progress across several taxation files, formally approving its biannual report on tax issues, alongside Conclusions on the work of the Code of Conduct Group for Business Taxation. Key legislative [...]

CFE’s Tax Top 5 – 16 June 2025

BRUSSELS | 16 JUNE 2025 EU Updates List of High-Risk Third Countries for AML Compliance The European Commission has revised its list of high-risk third-country jurisdictions with deficiencies in their anti-money laundering and countering the financing of terrorism (AML/CFT) frameworks. The update, published on 10 June 2025, requires EU-based entities subject to AML obligations to apply enhanced due [...]

CFE’s Tax Top 5 – 10 June 2025

BRUSSELS | 10 JUNE 2025 CFE Issues Opinion Statement Calling for a Temporal Pause of Pillar Two Extra-Territorial Rules CFE Tax Advisers Europe has issued an Opinion Statement calling for a temporary pause in the application of the extra-territorial rules contained in the EU Minimum Tax Directive, specifically the Income Inclusion Rule (IIR) and the Undertaxed [...]

CFE Connect – May 2025

CFE Connect – May 2025 The May 2025 edition of CFE Connect is now available online. CFE Connect is designed to keep tax professionals informed of emerging policy trends and developments in European and international taxation, as well as inform our members about CFE’s ongoing activities. The publication includes key events and meetings attended or organised by [...]

CFE’s Tax Top 5 – 19 May 2025

BRUSSELS | 19 May 2025 EU Parliament FISC Hearings on Anti-Avoidance Rules & Pillar Two Implementation On 15 May 2025, the European Parliament’s Subcommittee on Tax Matters (FISC) held a workshop and two public hearings in Brussels addressing key developments in tax policy across the EU and internationally. The sessions examined research and development (R&D) [...]

CFE’s Tax Top 5 – 12 May 2025

BRUSSELS | 12 May 2025 EU Launches Public Consultation on Potential Countermeasures to Respond to US Tariffs The European Commission has launched a public consultation concerning potential countermeasures to be taken against the United States in response to the US reciprocal tariffs announced by President Trump in April of a 20% import tax on EU goods, as well [...]

CFE’s Tax Top 5 – 5 May 2025

BRUSSELS | 5 May 2025 ECOFIN: EU Finance Ministers to Discuss Tax Challenges of Capital Market Integration & VAT Rules for Distance and Imported Goods At the ECOFIN meeting of EU Finance Ministers scheduled for 13 May 2025 in Brussels, the European Commission will present actions being taken to accelerate financial integration and increase EU competitiveness, in particular concerning the [...]

CFE’s Tax Top 5 – 28 April 2025

BRUSSELS | 28 APRIL 2025 Spring IMG & World Bank Meetings Highlight Trade Challenges & Uncertainty The Spring 2025 Meetings of the International Monetary Fund (IMF) and World Bank were held from 21 to 26 April 2025 in Washington, D.C. Growing concerns over global trade tensions, rising sovereign debt, fiscal policy challenges, and the future of international tax cooperation [...]

CFE’s Tax Top 5 – 22 April 2025

BRUSSELS | 22 APRIL 2025 OECD Signals Continued US Involvement in Global Tax Deal The United States remains engaged in negotiations on the global tax agreement, despite President Trump’s earlier denunciation in his January memorandum dismissing the deal’s relevance to US policy, according to OECD Secretary-General Mathias Cormann. Speaking at the Delphi Economic Forum, Mr Cormann confirmed ongoing discussions [...]

CFE’s Tax Top 5 – 14 April 2025

BRUSSELS | 14 APRIL 2025 17th Plenary Meeting of the OECD/G20 Inclusive Framework The 17th Plenary Meeting of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) was convened last week in Cape Town, South Africa, from 7 to 10 April 2025. The event marked a significant milestone—the tenth anniversary of the BEPS Package—and welcomed [...]

CFE’s Tax Top 5 – 7 April 2025

BRUSSELS | 7 APRIL 2025 US Imposes Broad Global Tariffs Under New Regime On 2 April 2025, President Donald J. Trump signed an executive order titled “Regulating Imports with a Reciprocal Tariff to Rectify Trade Practices that Contribute to Large and Persistent Annual United States Goods Trade Deficits.” The order introduces a sweeping new tariff regime, including [...]

CFE’s Tax Top 5 – 31 March 2025

BRUSSELS | 31 MARCH 2025 30th Session of the United Nations Tax Committee The 30th Session of the United Nations Committee of Experts on International Cooperation in Tax Matters took place last week from 24 to 27 March 2025 at the UN Headquarters in New York. The Committee, composed of 25 members nominated by governments and appointed [...]

CFE’s Tax Top 5 – 17 March 2025

BRUSSELS | 24 MARCH 2025 EU Tax Symposium: Global Tax Cooperation, Strategic Autonomy & Competitiveness The 2025 EU Tax Symposium, jointly organised by the European Commission and the European Parliament, took place last week on 18 March in Brussels. Central themes included wealth taxation, tax simplification, green transition, EU competitiveness, and the growing role of artificial intelligence in [...]

CFE’s Tax Top 5 – 17 March 2025

BRUSSELS | 17 MARCH 2025 ECOFIN: DAC9 & ViDA Legislative Proposals Approved Ministers of the Economic and Financial Affairs Council met on 11 March, reaching political agreement on two significant legislative proposalsL the Directive on Administrative Cooperation in the Field of Taxation (DAC9); and, the VAT in the Digital Age (ViDA) package. The Council also published Conclusions on tax decluttering and [...]

CFE’s Tax Top 5 – 10 March 2025

BRUSSELS | 10 MARCH 2025 Key EU Council Discussions this Week: Tax Cooperation, Business Simplification & Competitiveness This week, the Economic and Financial Affairs Council (ECOFIN) meeting on 11 March will focus on several key areas impacting tax policy. Ministers will discuss the Omnibus Package presented by the Commission, which aims to reduce administrative burdens by at [...]

CFE’s Tax Top 5 – 3 March 2025

BRUSSELS | 3 MARCH 2025 G20 Discuss the Importance of Synergy in International Tax Fora Last week, the first G20 Finance Ministers and Central Bank Governors Meeting under South Africa’s presidency was held in Cape Town without a consensus for a Communique, resulting in a Chair’s Summary. The discussions centred around the theme of “Solidarity, Equality, [...]

CFE’s Opinion Statement

Opinion Statement Dear Sir/Madam, The CFE has issued an Opinion Statement prepared by the CFE ECJ Task Force on the decisions of the CJEU in C-694/20 and Case C-623/22 on the validity of certain aspects of DAC6 as regards the Charter of Fundamental Rights of the European Union (the “DAC6 cases”). The DAC6 cases concern whether some obligations [...]

CFE’s Tax Top 5 – 24 February 2025

BRUSSELS | 24 FEBRUARY 2025 Trump Issues Executive Order Concerning Digital Services Taxes & Foreign Trade Barriers Last week, on 21 February 2025, President Donald Trump issued an Executive Order, entitled “Defending American Companies and Innovators from Overseas Extortion and Unfair Fines and Penalties”. The order aims to protect American businesses, particularly in the technology sector, [...]

CFE’s Tax Top 5 – 17 February 2025

BRUSSELS | 17 FEBRUARY 2025 EU Commission 2025 Work Programme: Summary of Tax-Related Initiatives Last week, the European Commission published its 2025 Work Programme, which sets the planned initiatives of the new Commission. The European Commission’s tax-related initiatives for 2025 focus on harmonisation, digitalisation, and sustainability. President of the European Commission, Ursula von der Leyen said of the [...]

CFE’s Tax Top 5 – 10 February 2025

BRUSSELS | 10 FEBRUARY 2025 US Announces Withdrawal from UN International Tax Cooperation as Intergovernmental Negotiations Commence The organisational session of the Intergovernmental Negotiating Committee for the United Nations Framework Convention on International Tax Cooperation took place from 3 to 6 February 2025 at the UN Headquarters in New York. The session aimed to establish procedural rules, [...]

CFE’s Tax Top 5 – 3 February 2025

BRUSSELS | 3 FEBRUARY 2025 Intergovernmental Negotiations Commence on UN International Tax Cooperation The Intergovernmental Negotiating Committee to advance the Framework Convention on International Tax Cooperation of the United Nations will convene this week, with an organisational session at the United Nations Headquarters in New York taking place from 3 to 6 February 2025. At the session, [...]

CFE’s Tax Top 5 – 27 January 2025

BRUSSELS | 27 JANUARY 2025 Trump Issues Executive Order Withdrawing US from OECD Global Tax Deal In a suite of executive orders issued immediately following his inauguration last week on 20 January, President Trump issued a memorandum outlining his administration’s stance on the OECD’s Global Tax Deal. The Order states that the global minimum tax agreement, supported by the [...]

CFE’s Tax Top 5 – 20 January 2025

BRUSSELS | 20 JANUARY 2025 OECD Makes New Tools Available for Administering Global Minimum Tax On 15 January 2025, the OECD’s Inclusive Framework on Base Erosion and Profit Shifting (BEPS) introduced new tools and guidance updates to support the administration of the Pillar 2 global minimum tax. These include a centralised record of qualified domestic rules, revisions to [...]

CFE’s Tax Top 5 – 13 January 2025

BRUSSELS | 13 JANUARY 2025 Negotiations on Terms of UN Framework Convention for International Tax Cooperation to Start in February 2025 The formal negotiations to draft the terms of the Framework Convention on International Tax Cooperation are set to begin with an organisational session at the United Nations Headquarters in New York from 3 to 6 February [...]

2024-EU-Tax-Policy-Report

CFE’s Tax Top 5 – 12 DECEMBER 2022

BRUSSELS | 12 DECEMBER 2022 ECJ: Certain Elements of DAC6 Incompatible with Primary EU Law The Court of Justice of the European Union found certain elements of the Directive on Administrative Cooperation to be incompatible with primary EU law, i.e. the Charter of Fundamental Rights. EU courts are empowered to invalidate secondary EU law (such as directives) [...]

CFE’s Tax Top 5 – 5 DECEMBER 2022

BRUSSELS | 5 DECEMBER 2022 EU Seeks to Define Aggressive Tax Planning Benjamin Angel, Director in the European Commission in DG TAXUD, said on Friday that the European Commission will try to establish a legal definition of aggressive tax planning, thus providing clarity to tax professionals on the so-called ‘grey zone’ in tax planning. Whereas [...]

CFE’s Global Tax Top 10 – December 2022

BRUSSELS | DECEMBER 2022 EU Adopts Minimum Tax Directive The European Union formally adopted the directive on minimum taxation of multinational groups, after Poland granted its consent in the formal written procedure on 15 December and Hungary agreed to support the Commission proposal on 12 December, under auspices of the Czech Presidency of the EU. As such, [...]

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 [...]

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 [...]

CFE’s Tax Top 5 – 3 OCTOBER 2022

BRUSSELS | 3 OCTOBER 2022 CFE Elects New President & Executive Board The General Assembly of CFE Tax Advisers Europe, CFE’s governing body, elected new President and Executive Board Members at its meeting held in Seville, Spain on 23 September. The new Executive Board will take up their duties on 1 January 2023, with a [...]

CFE’s Tax Top 5 – 19 SEPTEMBER 2022

BRUSSELS | 19 SEPTEMBER 2022 State of the Union: EU Commission Plans to Introduce Windfall Tax on Energy Companies On 14 September, EU Commission President von der Leyen delivered her State of the Union address. During her speech, she set out a range of measures being planned by the EU Commission to address soaring energy prices currently impacting the [...]

CFE’s Tax Top 5 – 12 SEPTEMBER 2022

BRUSSELS | 12 SEPTEMBER 2022 CFE President Addresses EU Finance Ministers at Informal ECOFIN Meeting in Prague President of CFE Tax Advisers Europe, Mr Piergiorgio Valente, and CFE’s Director of Tax Policy, Mr Aleksandar Ivanovski, attended an informal meeting of the ECOFIN Council in Prague, 10 September 2022, after being invited to address the Council [...]

CFE’s Tax Top 5 – 5 SEPTEMBER 2022

BRUSSELS | 5 SEPTEMBER 2022 USA & Pillar 2: A Minimum Tax But Not the OECD Minimum Tax Over the summer, after many months of negotiation, US Congress passed legislation titled the Inflation Reduction Act 2022, under which a 15% corporate minimum tax is imposed on corporations with profits exceeding US 1 billion, in tax years from 2023 onwards, [...]

CFE’s Global Tax Top 10 – September 2022

BRUSSELS | SEPTEMBER 2022 CFE President Addresses EU Finance Ministers at Informal ECOFIN Meeting in Prague The President of CFE Tax Advisers Europe, Mr Piergiorgio Valente, and CFE’s Director of Tax Policy, Mr Aleksandar Ivanovski, attended an informal meeting of the ECOFIN Council in Prague, 10 September 2022, after being invited to address the Council of the European Union on [...]

CFE’s Tax Top 5 – 25 JULY 2022

BRUSSELS | 25 JULY 2022 EU Commission Launches Public Consultation on Revision of the EU Customs Code The European Commission has launched a consultation which will feed into a planned legislative proposal, anticipated to be published in Q4 of 2022, to revise the EU Customs Code. The legislation will aim to address challenges posed by the rise of [...]

CFE’s Tax Top 5 -18 JULY 2022

BRUSSELS | 18 JULY 2022 Czech EU Presidency Aims for October Adoption of Pillar 2 Directive Speaking in the European Parliament, Zbyněk Stanjura, the Czech Finance Minister confirmed work on ironing out any remaining differences among member states will be intensified come autumn, with a view of reaching a uninamous EU deal by the 4 [...]

CFE’s Tax Top 5 – 11 JULY 2022

BRUSSELS | 11 JULY 2022 EU Commission Launches Consultation on Improving Tax Intermediaries Regulatory Framework The EU Commission has now launched its highly anticipated public consultation on the policy options being considered to improve tax intermediaries’ regulatory framework, for a legislative proposal referred to in the consultation document as “SAFE”, a proposal to tackle the role of enablers that [...]

CFE’s Tax Top 5 – 4 JULY 2022

BRUSSELS | 4 JULY 2022 EU Commission Publishes Annual Report on Taxation 2022 The EU Commission has published its Annual Report on Taxation 2022, which assesses the performance of the tax systems and tax policies of the individual Member States and across the EU as a whole. The report sets out that the coronavirus crisis led to [...]

CFE’s Global Tax Top 10 – July 2022

BRUSSELS | JULY 2022 EU Commission Launches Consultation on Improving Tax Intermediaries Regulatory Framework The EU Commission has now launched its highly anticipated public consultation on the policy options being considered to improve tax intermediaries’ regulatory framework, for a legislative proposal referred to in the consultation document as “SAFE”, a proposal to tackle the role of enablers [...]

CFE’s Tax Top 5 – 27 JUNE 2022

BRUSSELS | 27 JUNE 2022 CFE Opinion Statement on Introducing a Common EU-wide System for Withholding Taxes The CFE has issued an Opinion Statement in relation to the European Commission’s public consultation on introducing an EU-wide system on withholding taxes. The CFE Tax Advisers Europe is supportive of the initiative to introduce an EU-wide system for relief at [...]

CFE’s Tax Top 5 – 20 JUNE 2022

BRUSSELS | 20 JUNE 2022 Professional Regulation of Tax Advisers in the EU: Commission Consultation to be Launched in July/h3> The European Commission will not propose amendments to the existing rules on professional regulation of tax advisers, according to reports from various events and meetings held last week. Due to the complexity and diversity of [...]

CFE’s Tax Top 5 – 13 JUNE 2022

BRUSSELS | 13 JUNE 2022 ECOFIN to Vote on Minimum Tax Directive Finance Ministers from the Council of the European Union will this week again vote on the directive on the implementation of Pillar 2 into the EU legal order. Poland’s Finance minister Magdalena Rzeczkowska maintained veto over the compromise directive as agreed by the rest of the [...]

CFE’s Global Tax Top 10 – June 2022

BRUSSELS | JUNE 2022 Pillar 2 Directive: EU Fails to Reach Agreement on Minimum Tax Directive EU Finance Ministers were unable to agree reach political agreement on the EU Commission proposal for a directive on minimum tax on the implementation of Pillar 2 into the EU legal order in June prior to the end of France’s [...]

CFE’s Tax Top 5 – 30 MAY 2022

BRUSSELS | 30 MAY 2022 EU EU Tables Minimum Tax Directive Vote for June The French Presidency of the Council of the European Union tabled the discussion on the directive on the implementation of Pillar 2 into the EU legal order for the 17 June ministers’ of finance meeting, facing opposition from Poland. Poland’s Finance minister Magdalena Rzeczkowska [...]

CFE’s Tax Top 5 – 23 MAY 2022

BRUSSELS | 23 MAY 2022 EU Commission Publishes Equity Allowance Proposal On 11 May 2022, the European Commission published a proposal for a directive laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes (“DEBRA”). These measures seek to equalise the tax treatment of debt and equity by way [...]

CFE’s Tax Top 5 – 9 MAY 2022

BRUSSELS | 9 MAY 2022 CFE Opinion Statement on the EU Commission VAT in the Digital Age Consultation On 5 May 2022, CFE Tax Advisers Europe issued an Opinion Statement on the EU VAT in the Digital Age Consultation. CFE welcomes the work of the European Commission in seeking to review the appropriateness of current VAT rules [...]

CFE’s Tax Top 5 – 2 MAY 2022

BRUSSELS | 2 MAY 2022 CFE Opinion Statement on OECD Public Consultation on a Crypto-Asset Reporting Framework On 29 April 2022, CFE issued an Opinion Statement on the OECD public consultation on a Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard. CFE recognises the need to understand and meet the challenges presented by the crypto revolution. [...]

CFE’s Tax Top 5 – 26 APRIL 2022

BRUSSELS | 26 APRIL 2022 EU Parliament Tax Subcommittee: Hearing on Regulating Intermediaries On 25 April 2022, the European Parliament’s Permanent Subcommittee on Tax Matters held a hearing concerning regulation of the provision of tax advice across the European Union, “How to reinforce the regulation of intermediaries to create an intermediary sector that ensures a fair and user-friendly [...]

CFE’s Tax Top 5 – 19 APRIL 2022

BRUSSELS | 19 APRIL 2022 EU Commission Latest EU Law Infringement Package The European Commission has issued a number of infringement decisions or letters of formal notice addressed to Member states for breach of their legal obligations under EU law. Germany received a letter of formal notice concerning discriminatory withholding taxation of dividends/ interest to charitable organisations [...]

CFE’s Tax Top 5 – 11 APRIL 2022

BRUSSELS | 11 APRIL 2022 ECOFIN: Poland Vetos Pillar 2 Minimum Tax Implementing Proposal EU Finance Ministers met on 5 April at the Council of the EU’s Economic and Financial Affairs Council configuration. Ministers failed to reach agreement on the EU Directive on the implementation of the OECD’s Pillar 2 minimum corporate income tax at [...]

CFE’s Tax Top 5 – 4 APRIL 2022

BRUSSELS | 4 APRIL 2022 EU Commission Launches Public Consultation on a New EU System for Withholding Taxes The European Commission has launched a public consultation questionnaire on a new EU-wide system for withholding taxes. Input received will feed into the upcoming legislative initiative planned for adoption in Q4 of 2022, which aims to introduce a common EU-wide system [...]

CFE’s Tax Top 5 – 29 MARCH 2022

BRUSSELS | 29 MARCH 2022 EU Parliament: Hearing on the Dutch Tax System & Exchange of Information with Pandora Papers Jurisdictions European Parliament’s Taxation Subcommittee (FISC) held two public hearings focusing on the fiscal law changes in the Netherlands and exchange of information for taxation purposes with jurisdictions featuring in the Pandora Papers. The first hearing saw [...]

CFE’s Tax Top 5 – 21 MARCH 2022

BRUSSELS | 21 MARCH 2022 ECOFIN: EU Council Progress on Pillar 2 Minimum Corporate Tax Implementing Directive EU Finance Ministers met on 15 March at the Council of the EU’s Economic and Financial Affairs Council configuration. At the meeting, significant progress was made in relation to the EU Directive on the implementation of the OECD’s [...]

CFE’s Tax Top 5 – 14 MARCH 2022

BRUSSELS | 14 MARCH 2022 European Parliament Adopt Reports on Reforming Withholding Taxes & Simplifying Tax Systems At a Plenary session on 10 March 2022, the European Parliament adopted two reports setting out a series of recommendations for the Commission and Member States on reforming withholding taxes and simplifying tax systems. The Parliament in the report notes [...]

CFE’s Tax Top 5 – 7 MARCH 2022

BRUSSELS | 7 MARCH 2022 ECOFIN Agenda: Global Minimum Corporate Tax & Carbon Border Adjustment Mechanis Finance Ministers will meet on 15 March at the next Council of the EU’s Economic and Financial Affairs Council meeting. At the meeting, finance and economic ministers will primarily focus on the EU directive on the implementation of the [...]

CFE’s Global Tax Top 10 – March 2022

BRUSSELS | MARCH 2022 Pillar 2 Directive: Poland and Estonia Maintain Veto Ahead of ECOFIN Council Meeting EU Finance Ministers met on 15 March at the Council of the EU’s Economic and Financial Affairs Council configuration. At the meeting, significant progress was made in relation to the EU Directive on the implementation of the OECD’s [...]

CFE’s Tax Top 5 – 28 FEBRUARY 2022

BRUSSELS | 28 FEBRUARY 2022 EU Council Reviews Tax Blacklist On 24 February, the Council of the EU reviewed its List of Non-Cooperative Jurisdictions for Tax Purposes (“Blacklist”). No jurisdictions were added to the list during the review. The following jurisdictions remain on the Blacklist: American Samoa, Fiji, Guam, Palau, Panama, Samoa, Trinidad and Tobago, US Virgin Islands and [...]

CFE’s Tax Top 5 – 21 FEBRUARY 2022

BRUSSELS | 21 FEBRUARY 2022 OECD Tax Talks: Update on Pillar 1 & 2 The OECD held a Tax Talks webinar today on 21 February concerning recent and upcoming developments in the OECD’s international tax agenda, the first in almost a year, particularly focusing on updates on the two-pillar solution to tax challenges posed by the digital economy. [...]

CFE’s Tax Top 5 – 14 FEBRUARY 2022

BRUSSELS | 14 FEBRUARY 2022 OECD Public Consultation on Pillar 1 Nexus & Revenue Sourcing Draft Rules The OECD is inviting input until 18 February on Draft Rules for Nexus and Revenue Sourcing from the Pillar 1 solution to address the tax challenges arising from digitalisation and globalisation of the economy. This consultation concerns Amount A of Pillar [...]

CFE’s Tax Top 5 – 7 FEBRUARY 2022

BRUSSELS | 7 FEBRUARY 2022 OECD Launches Public Consultation on Pillar 1 Draft Rules for Nexus & Revenue Sourcing On 4 February, the OECD launched a public consultation concerning Draft Rules for Nexus and Revenue Sourcing from the Pillar 1 solution to address the tax challenges arising from digitalisation and globalisation of the economy. This consultation concerns Amount A [...]

CFE’s Global Tax Top 10 – February 2022

BRUSSELS | FEBRUARY 2022 OECD Update on Pillar 1 & 2 Developments The OECD held a Tax Talks webinar on 21 February concerning recent and upcoming developments in the OECD’s international tax agenda, the first in almost a year, particularly focusing on updates on the two-pillar solution to tax challenges posed by the digital economy. During the introduction [...]

CFE’s Tax Top 5 – 31 JANUARY 2022

BRUSSELS | 31 JANUARY 2022 EU Business Taxation Code of Conduct Group: Semester 1 2022 Work Programme The Council of the EU Code of Conduct Group on Business Taxation has published its work programme for the first semester of 2022 during the French Presidency of the Council of the European Union. The main priorities for [...]

CFE’s Tax Top 5 – 24 JANUARY 2022

BRUSSELS | 24 JANUARY 2022 EU Finance Ministers Discuss Pillar 2 Directive, Estonia Maintains Reservations On 18 January 2022 EU Finance Ministers held their first discussions concerning the European Commission proposal for an EU directive on global minimum level of taxation for multinational groups, proposed just prior to Christmas. The French Presidency of the Council of the EU [...]

CFE’s Tax Top 5 – 17 JANUARY 2022

BRUSSELS | 17 JANUARY 2022 EU Tax Policy Report - Semester II - July to December 2021 CFE Tax Advisers Europe has now published its EU Tax Policy Report covering the second semester of 2021. The EU Tax Policy Report is a bi-annual publication which provides a detailed analysis of significant primary law and tax policy developments [...]

CFE’s Tax Top 5 – 23 DECEMBER 2021

BRUSSELS | 23 DECEMBER 2021 EU Commission Adopts Directive on Minimum Tax & OECD Model Rules Published The European Commission adopted yesterday the proposal for an EU directive on global minimum level of taxation for multinational groups. The directive intends to implement the OECD Pillar 2 agreement into the European Union, and will become EU law once adopted [...]

CFE’s Tax Top 5 – 6 DECEMBER 2021

BRUSSELS | 6 DECEMBER 2021 Commission Gentiloni Outlines European Commission Tax Plans for 2022 In an exchange of views with the Subcommittee on Tax Matters of the European Parliament on 30 November, Commission Gentiloni set out the upcoming tax priorities for the European Commission as it enters the second half of its mandate on 1 [...]

CFE’s Tax Top 5 – 29 NOVEMBER 2021

BRUSSELS | 29 NOVEMBER 2021 France to Push EU Carbon Tax During Presidency of the Council of the EU During an event held by POLITICO last week, French Secretary of State for Europe Clément Beaune confirmed that France will prioritise negotiations to reach an EU deal on the proposed Carbon Border Adjustment Mechanism when it [...]

CFE’s Tax Top 5 – 22 NOVEMBER 2021

BRUSSELS | 22 NOVEMBER 2021 US House Approves Minimum Corporate Tax Legislation The Unites States House of Representatives approved on Friday President Biden’s Build Back Better Act (H.R. 5376), a comprehensive legislation which also includes provisions relating to the OECD global tax agreement. The bill was passed with a narrow margin in favour (220-213), with Representatives [...]

CFE’s Tax Top 5 – 15 NOVEMBER 2021

BRUSSELS | 15 NOVEMBER 2021 European Parliament Adopts Public Country-by-Country Reporting Legislation The European Parliament has now adopted legislation introducing public country-by-country reporting obligations for multinationals to declare the amount of tax paid in EU Member States. Under the legislation, multinationals and their subsidiaries which have an annual revenue over €750 million and are active in more than one EU [...]

CFE’s Tax Top 5 – 8 NOVEMBER 2021

BRUSSELS | 8 NOVEMBER 2021 World Leaders Endorse Global Tax Deal Following the agreement on global minimum corporate tax and the partial reallocation of profit to market countries, endorsed on 8 October by G20 Finance Ministers, the G20 political leaders issued a political declaration setting out their commitment to implement the deal as agreed with the OECD-endorsed timeline. The leaders [...]

CFE’s Global Tax Top 10 – November 2021

BRUSSELS | NOVEMBER 2021 US House Approves Minimum Corporate Tax Legislation In November, the Unites States House of Representatives approved President Biden’s Build Back Better Act (H.R. 5376), a comprehensive legislation which also includes provisions relating to the OECD global tax agreement. The bill was passed with a narrow margin in favour (220-213), with Representatives voting [...]

CFE’s Tax Top 5 – 25 OCTOBER 2021

BRUSSELS | 25 OCTOBER 2021 US, UK & EU Countries Agree Transitional Repeal of Unilateral Digital Taxes Following the agreement reached by 136 jurisdictions on global minimum corporate tax and the partial reallocation of profit to market countries, endorsed last week by G20 Finance Ministers, Austria, France, Italy, Spain and the United Kingdom have now [...]

CFE’s Tax Top 5 -18 OCTOBER 2021

BRUSSELS | 18 OCTOBER 2021 G20 Endorse International Taxation Agreement On 13 October, G20 Finance Ministers endorsed the agreement reached by 136 jurisdictions on global minimum tax and partial reallocation of profit to market countries, stating in its Communique that “This agreement will establish a more stable and fairer international tax system. We call on the OECD/G20 Inclusive Framework on BEPS [...]

CFE’s Tax Top 5 -11 OCTOBER 2021

BRUSSELS | 11 OCTOBER 2021 Historical Agreement on International Taxation Under OECD Auspices Following years of difficult discussions, under the auspices of the OECD and G20, 136 jurisdictions reached an agreement on global minimum tax and partial reallocation of profit to market countries, marking the most significant reform of international tax rules in history. The Statement released [...]

CFE’s Tax Top 5 – 4 OCTOBER 2021

BRUSSELS | 4 OCTOBER 2021 Withholding Taxes – New EU System to Avoid Double Taxation The European Commission has now published a Roadmap concerning a new EU system on withholding taxes, designed to avoid double taxation. The publication precedes a public consultation questionnaire which will also be launched in Q4 2021 on the Have Your Say website. [...]

CFE’s Global Tax Top 10 – October 2021

BRUSSELS | OCTOBER 2021 Historical Agreement on International Taxation Under OECD Auspices The OECD’s Forum on Tax Administration issued the Tax Administration 2021 report in September, which compares data on particular aspects of tax administration and tax systems across 59 economies, compiled in the 2020 International Survey on Revenue Administration. The report examines the data to highlight [...]

CFE’s Tax Top 5 – 27 SEPTEMBER 2021

BRUSSELS | 27 SEPTEMBER 2021 Member States Challenge Legal Basis for Public CbCR In statements issued at the EU Council’s first reading of the draft public CbCR directive, several Member states have rejected the legal basis of the legislative proposal, namely Croatia, Cyprus, the Czech Republic, Hungary, Ireland, Luxembourg, Malta and Sweden. The countries all set out in the [...]

CFE’s Tax Top 5 – 20 SEPTEMBER 2021

BRUSSELS | 20 SEPTEMBER 2021 State of the Union: EU Prioritises Global Tax Deal & Fair Taxation In the 2021 State of the Union Address, EU Commission President von der Leyen highlighted the most important current key tax priorities for the European Union. In particular, Von der Leyen noted that fair taxation was key in [...]

CFE’s Tax Top 5 – 6 SEPTEMBER 2021

BRUSSELS | 6 SEPTEMBER 2021 OECD’s International Tax Agreement to Eliminate Double Taxation In a recent interview, Pascal Saint-Amans, Director of the Center for Tax Policy and Administration said that the technical agreement being finalised by the Members of the Inclusive Framework in the Two-Pillar agreement on taxation of the digital economy and minimal global corporate [...]

CFE’s Global Tax Top 10 – September 2021

BRUSSELS | SEPTEMBER 2021 Tax Administrations Accelerate Digital Transformation The OECD’s Forum on Tax Administration issued the Tax Administration 2021 report in September, which compares data on particular aspects of tax administration and tax systems across 59 economies, compiled in the 2020 International Survey on Revenue Administration. The report examines the data to highlight key trends, innovations [...]

CFE’s Tax Top 5 – 30 AUGUST 2021

BRUSSELS | 30 AUGUST 2021 Macron Discusses Ireland’s Support for OECD’s International Tax Agreement French President Emmanuel Macron visited Ireland last week to discuss taxation and Brexit, hoping to persuade his Irish counterparts to support the OECD proposals to reform the international tax rules. Macron has publicly denied any pressure on Ireland, but the Irish government acknowledged that Irish [...]

CFE’s Tax Top 5 – 9 AUGUST 2021

BRUSSELS | 9 AUGUST 2021 OECD’s Forum on Harmful Tax Practices Publishes Peer Reviews The OECD/G20 Inclusive Framework on BEPS has approved peer review results of the Forum on Harmful Tax Practices, in which it reviewed preferential tax regimes and made conclusions concerning 25 different regimes. The results confirm that a harmful offshore banking regime in Australia had been [...]

CFE’s Tax Top 5 – 2 AUGUST 2021

BRUSSELS | 2 AUGUST 2021 EU Study: Minimum Tax Substance Carve-Out Will Increase Tax Competition & Decrease Taxable Revenue The EU Tax Observatory, recently established research body funded by the European Commission, published a note suggesting that a substance carve-out will increase tax competition and would allow companies to escape taxation if they have sufficient operations (assets and employees) [...]

CFE’s Tax Top 5 – 26 JULY 2021

BRUSSELS | 26 JULY 2021 EU Commission Publishes Anti-Money Laundering Legislative Package The European Commission has now published its Anti-Money Laundering legislative package, which will upgrade the existing EU anti-money laundering legislative (AML) framework. The package consists of four proposals, namely: A Regulation establishing a new EU AML/CFT Authority; A Regulation on AML/CFT, containing directly-applicable rules, including [...]

CFE’s Tax Top 5 – 19 JULY 2021

BRUSSELS | 19 JULY 2021 EU: Landmark Climate Policy Package On 14 July, the European Commission proposed an ambitious climate policy package, encompassing multiple policy instruments to deliver on the European Green Deal Commitment to make Europe a carbon neutral continent by 2050, and to cut carbon emissions 55% by 2030. The package includes a number of instruments, [...]

CFE’s Tax Top 5 – 12 JULY 2021

BRUSSELS | 12 JULY 2021 G20 Reach Global Tax Deal in Venice G20 Finance Minsters reached a historic agreement to establish a minimum global corporate tax rate of at least 15%, building on momentum from the recent G7 deal and the global agreement on international tax reform reached based on a two-pillar solution which allows multinational companies to pay more [...]

CFE’s Tax Top 5 – 5 JULY 2021

BRUSSELS | 5 JULY 2021 130 Countries Sign Historic Agreement on International Tax Reform 130 countries signed last week the global agreement on international tax reform, based on a two-pillar solution which allows multinational companies to pay more tax in the countries where they operate as well as a global minimum tax rate. As estimated by [...]

CFE’s Global Tax Top 10 – July 2021

BRUSSELS | JULY 2021 130 Countries Sign Historic Agreement on International Tax Reform In July, 130 countries signed the global agreement on international tax reform, based on a two-pillar solution which allows multinational companies to pay more tax in the countries where they operate as well as a global minimum tax rate. As estimated by the OECD, [...]

CFE’s Global Tax Top 10 – June 2021

BRUSSELS | JUNE 2021 G7 Reach Historic Minimum Global Corporate Taxation Rate Agreement Finance Ministers from the G7 nations of Canada, France, Germany, Italy, Japan, the UK and the US reached a landmark decision to agree standards for minimum corporate taxation rates at their meeting which took place in London from 5 to 6 June. The Ministers from [...]

CFE’s Tax Top 5 – 28 JUNE 2021

BRUSSELS | 28 JUNE 2021 Slovenia Sets Out Priorities for the EU Presidency: Mid-July Proposal on Digital Levy Republic of Slovenia is taking over the rotating presidency of the European Union on 1 July. The Slovenian Presidency of the Council will focus on a number of priority areas in the economic and taxation sphere. Particular focus is given [...]

CFE’s Tax Top 5 – 21 JUNE 2021

BRUSSELS | 21 JUNE 2021 CFE Discussion Paper: "If It Is Legal, Is It Acceptable?" - An Ethics Quality Bar for All Advisers Against the backdrop of recent actions by governments and lawmakers, such as the G7 agreement on minimal global corporation tax and anti-tax avoidance initiatives of the EU, CFE has issued a discussion paper founded on its commitment to [...]

CFE’s Tax Top 5 – 7 JUNE 2021

BRUSSELS | 7 JUNE 2021 G7 Reach Historic Minimum Global Corporate Taxation Rate Agreement Finance Ministers from the G7 nations of Canada, France, Germany, Italy, Japan, the UK and the US reached a landmark decision to agree standards for minimum corporate taxation rates at their meeting which took place in London from 5 to 6 June. The Ministers from the [...]

CFE’s Tax Top 5 – 31 MAY 2021

BRUSSELS | 31 MAY 2021 EU Sets Out New Corporate Tax Reform Proposals The European Commission has published a new plan for corporate tax reform within the European Union, encompassing a number of short term and longer term proposals. The plan is embedded in a Communication on Business Taxation for the 21. Century. The main pillars of the [...]

CFE’s Global Tax Top 10 – May 2021

BRUSSELS | MAY 2021 EU Sets Out New Corporate Tax Reform Proposals The European Commission has published a new plan for corporate tax reform within the European Union, encompassing a number of short term and longer term proposals. The plan is embedded in a Communication on Business Taxation for the 21. Century. The main pillars of the Commission proposal [...]

CFE’s Tax Top 5 – 17 MAY 2021

BRUSSELS | 17 MAY 2021 European Parliament Calls For Swift Reform of International Tax Rules The European Parliament has adopted Resolution 2021/2010/INI calling on international stakeholders to speed up the process of adoption and implementation of the international taxation framework, currently under multilateral negotiation at the OECD. European Parliament is seeking to put pressure on the [...]

CFE’s Tax Top 5 – 10 MAY 2021

BRUSSELS | 10 MAY 2021 OECD to Introduce Cryptocurrency Reporting by End 2021 During the CFE's 2021 Forum, held virtually on 6 May 2021, Director of the Centre for Tax Policy at the OECD, Pascal Saint-Amans, gave a keynote speech on the panel discussion topic of cross-border exchange of information. Mr Saint-Amans confirmed that the OECD [...]

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 [...]

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 [...]

CFE’s Tax Top 5 – 1 MARCH 2021

BRUSSELS | 1 MARCH 2021 Agreement on Digital Tax Within Reach After US Policy ‘U-Turn’ This week’s key tax policy news comes from Washington DC. The new US Secretary of Treasury Dr Janet Yellen confirmed that President Biden’s administration is ready to drop the ‘safe harbour’ requirement, a key obstacle to an international agreement on Pillar [...]

CFE’s Tax Top 5 – 22 FEBRUARY 2021

BRUSSELS | 22 FEBRUARY 2021 EU Council Updates EU Tax Blacklist The EU’s list of non-cooperative jurisdictions for taxation purposes was updated by the Council of the EU on 22 February 2021. Dominica was added to the Blacklist following on from its OECD Global Forum peer review report on transparency and exchange of information, in which its compliance rating remained partially [...]

CFE’s Tax Top 5 – 15 FEBRUARY 2021

BRUSSELS | 15 FEBRUARY 2021 CFE Tax Advisers Europe Annual Report CFE Tax Advisers Europe, in cooperation with IBFD, has published its Annual Report, which can be viewed on the CFE website. The report details CFE’s technical and policy work, relevant events and publications as well an overview of our activities aimed at Member organisations and [...]

CFE’s Tax Top 5 – 8 FEBRUARY 2021

BRUSSELS | 8 FEBRUARY 2021 OpenLux: Tax Investigation into Luxembourg by Le Monde Le Monde has today revealed it has completed an extensive investigation into tax affairs in Luxembourg, which will be published in 5 chapters, concerning: transparency and beneficial ownership, French individuals, French families of great wealth, multinationals; and money laundering. Le Monde reportedly compiled information from [...]

CFE’s Global Tax Top 10 – February 2021

BRUSSELS | FEBRUARY 2021 Agreement on Digital Tax Within Reach After US Policy ‘U-Turn’ The new US Secretary of Treasury Dr Janet Yellen confirmed that President Biden’s administration is ready to drop the ‘safe harbour’ requirement, a key obstacle to an international agreement on Pillar One concerning taxation of the digital economy. At the G20 meeting [...]

CFE’s Tax Top 5 – 12 JANUARY 2021

BRUSSELS | 12 JANUARY 2021 Christmas Miracle: Brexit Deal Reached Negotiations for a comprehensive post-Brexit free trade agreement between the EU and the UK came down to the wire last year, with a deal reached on Christmas Eve, narrowly avoiding the much feared ‘cliff-edge’ scenario at the end of the transition period on 1 January [...]

CFE’s Tax Top 5 – 21 December 2020

BRUSSELS | 21 DECEMBER 2020 Brexit Deal Not Reached by EU Parliament Deadline A deal was not able to reached over the weekend in time to meet the EU Parliament’s deadline to ensure implementation prior to the end of the transition period on 1 January 2021. Bernd Lange, chair of the Parliament’s trade committee, tweeted: “The consequence of [...]

CFE’s Tax Top 5 – 14 December 2020

BRUSSELS | 14 DECEMBER 2020 AG Kokott: Belgian Excess Profit Rulings Constitute ‘State Aid Scheme’ Advocate General Kokott issued an Opinion in Case C-337/19 P Commission v Belgium and Magnetrol International NV (Belgian Excess Profit Rulings). According to AG Kokott, the Commission rightly classified the Belgian practice of downward adjustments to profits of multinational group companies as a [...]

CFE’s Global Tax Top 10 – December 2020

BRUSSELS | DECEMBER 2020 EU Parliament Calls for Wider Scope on EU Tax Blacklist On proposal of the Permanent Subcommittee on Tax Matters (“FISC”), European Parliament’s Economic Affairs Committee adopted a resolution calling for stricter and legally binding EU rules on non-cooperative jurisdictions for tax purposes, criticising the listing process at present as ‘lenient and confusing’. The [...]

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 – [...]

CFE’s Tax Top 5 – 16 November 2020

BRUSSELS | 16 NOVEMBER 2020 EU Negotiators Reach Compromise on Multiannual Financial Framework for 2021 – 2027 Negotiators for the EU Parliament and EU Council last week reached an agreement on the Multiannual Financial Framework for 2021 – 2027 and Own Resources. The agreement now allocates a further 16 Billion Euro beyond what was agreed [...]

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 [...]

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 [...]

CFE’s Tax Top 5 – 19 October 2020

BRUSSELS I 19 October 2020 Save the Date: CFE Professional Affairs Virtual Conference on Taxpayers Rights – 30 November Save the date for the 13th European Webinar Conference on Tax Advisers’ Professional Affairs, to be held virtually on Monday, 30 November 2020 from 3:30pm to 5pm CET, on the topic of “Taxpayer Rights and Legal [...]

CFE’s Tax Top 5 – 12 October 2020

BRUSSELS I 12 October 2020 OECD Digital Tax Webcast Update & Pillar 1 and 2 Consultation 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 [...]

CFE’s Global Tax Top 10 – September 2020

BRUSSELS | SEPTEMBER 2020 New CFE Executive Board Appointed by General Assembly CFE Tax Advisers Europe is pleased to announce that a new Executive Board for the period of 2021-2022 was elected at its online General Assembly on 25 September 2020. The new Executive Board will take up their duties on 1 January 2021. The General Assembly, the [...]

CFE’s Tax Top 5 – 28 September 2020

BRUSSELS I 28 September 2020 New CFE Executive Board Appointed by General Assembly CFE Tax Advisers Europe is pleased to announce that a new Executive Board for the period of 2021-2022 was elected at its online General Assembly on 25 September 2020. The new Executive Board will take up their duties on 1 January 2021. The General Assembly, [...]

CFE’s Tax Top 5 – 21 September 2020

BRUSSELS I 21 September 2020 State of the Union Address – Own Resources & Environmental Taxes European Commission President Von der Leyen delivered her first State of the Union address on 16 September 2020, setting out the Commission’s vision on EU recovery from COVID-19 and the strengthening and advancement of the EU. Taxation was central to many [...]

CFE’s Tax Top 5 – 7 September 2020

BRUSSELS I 7 september 2020 Germany: EU Must Form a Fiscal Union The EU must work towards forming a fiscal union, in addition to the monetary one, in order to better deal with the consequences of the health crisis and the post-virus economic recovery, Germany’s Federal Finance Minister and Chair of the ECOFIN, Olaf Scholz [...]

CFE’s Global Tax Top 10 – August 2020

BRUSSELS | AUGUST 2020 OECD Updates COVID-19 Tax Policy Database The OECD has published an updated version of the database containing the details of taxation and financial measures taken by governments around the world in response to the COVID-19 outbreak. The OECD also has a dedicated webpage concerning the COVID-19 outbreak, providing information and country profiles on the spread [...]

CFE’s Tax Top 5 – 31 August 2020

BRUSSELS I 31 AUGUST 2020 EU Commission Publishes ATAD Implementation Report The European Commission published a Report to the European Parliament and Council on the implementation of ATAD and ATAD2, the EU Anti-Tax Avoidance Directive, a factual document outlining the status of the implementation of the directive in Member states pursuant to Article 10 of the Directive. [...]

CFE’s Tax Top 5 – 10 August 2020

BRUSSELS I 10 AUGUST 2020 OECD Updates COVID-19 Tax Policy Database The OECD has published an updated version of the database containing the details of taxation and financial measures taken by governments around the world in response to the COVID-19 outbreak. The OECD also has a dedicated webpage concerning the COVID-19 outbreak, providing information and [...]

CFE’s Tax Top 5 – 3 August 2020

BRUSSELS I 3 AUGUST 2020 CFE’s EU Tax Policy Report – Semester I 2020 The COVID-19 pandemic conditions that developed in the first six months of 2020 led to extreme public health and economic challenges, shifting the focus of the wider community into contending the impact of COVID-19. The first semester of 2020 has therefore [...]

CFE’s Global Tax Top 10 – July 2020

BRUSSELS | JULY 2020 International Digital Tax Progress Update The OECD held a Tax Talks Webcast on 22 July to discuss progress on the Inclusive Framework project on taxation of the digitalising economy, the OECD Model Rules for Reporting by Platform Operators, the recently released Corporate Tax Statistics report and other recent tax developments. [...]

CFE’s Tax Top 5 – 27 july 2020

BRUSSELS I 27 JULY 2020 European Leaders Agree EU Recovery Plan & 2021- 2027 Budget European Leaders Agree EU Recovery Plan & 2021- 2027 Budget At the Special European Council meeting which took place from 17 – 21 July, EU leaders reached an historic agreement after marathon negotiations on the EU recovery package proposal to [...]

CFE’s Tax Top 5 – 20 july 2020

BRUSSELS I 20 JULY 2020 European Commission Unveils New Tax Package The European Commission has now published its Tax Package for “fair and simple taxation”, designed to address issues experienced in EU taxation arising in the course of “a ‘taxpayer's journey': from registering your business, to reporting, payment, verification, dealing with disputes.” The Tax Package [...]

CFE’s Tax Top 5 – 13 july 2020

European Tax Professionals Call for Better Tax Governance: Joint statement of CFE Tax Advisers Europe and Accountancy Europe Ahead of the European Commission Anti-fraud tax package, Accountancy Europe and CFE Tax Advisers Europe, leading European associations for tax professionals, highlight three areas for policymakers in which the current tax system could be improved whilst longer term [...]

CFE’s Tax Top 5 – 06 july 2020

BRUSSELS I 06 JULY 2020 EU Prolongs State Aid Framework The European Commission has prolonged the application of State Aid rules which were set to expire at the end of 2020, in order to minimise the economic impact of the COVID-19 outbreak on companies. Many of the rules have been prolonged by one year, in [...]

CFE’s Global Tax Top 10 – June 2020

BRUSSELS | JUNE 2020 1. US Withdraws from International Digital Tax Negotiations On 17 June US Trade Representative Robert E. Lighthizer confirmed that the US was withdrawing from OECD Inclusive Framework discussions on taxation of the digital economy. The decision was communicated to European Finance Ministers in a letter last week, igniting fears of a [...]

CFE’s Tax Top 5 – 29 JUNE 2020

DAC6 Optional Deferral Enters Into Force The proposal as agreed by Member States in early June to defer deadlines for exchange of information under the administrative cooperation directive as a result of the coronavirus crisis has now been published in the Official Journal of the European Union and has entered into force. The Directive [...]

CFE’s Global Tax Top 10 – May 2020

BRUSSELS | MAY 2020 1.OECD Update on International Work Programme The OECD held a Tax Talks Webcast in May concerning the recent and upcoming developments in the OECD’s international tax work, not only in relation to the tax challenges presented by the COVID-19 crisis, but also as regards continuity on its programme of work. In [...]

CFE’s Global Tax Top 10 – April 2020

BRUSSELS | APRIL 2020 1.OECD Updates COVID-19 Tax Measures Response Database & G20 Tax Response Report The OECD has published an updated version of the database containing the details of taxation and financial measures taken by governments around the world in response to the COVID-19 outbreak. At the virtual G20 meeting held on 15 April, [...]

CFE’s Global Tax Top 10 – March 2020

BRUSSELS | MARCH 2020 1. Message from the CFE Executive Board on the COVID-19 Impact As each and every one of us is impacted by the alarming spread of COVID-19 and how it is affecting our lives, the CFE Executive Board had, regretfully, taken the difficult decision to cancel the CFE Annual Forum, the General [...]

CFE’s Global Tax Top 10 – February 2020

BRUSSELS | FEBRUARY 2020 1. OECD Release Digital Tax Economic Analysis In a webcast streamed on 13 February 2020, the OECD released details of an economic analysis and impact assessment concerning the Pillar 1 and Pillar 2 proposals for taxation of the digital economy being negotiated by the Inclusive Framework on BEPS. The preliminary findings [...]

CFE’s Tax Top 5 – 17 FEBRUARY 2020

BRUSSELS 17 FEBRUARY 2020 OECD Release Digital Tax Economic Analysis In a webcast streamed on 13 February 2020, the OECD released details of an economic analysis and impact assessment concerning the Pillar 1 and Pillar 2 proposals for taxation of the digital economy being negotiated by the Inclusive Framework on BEPS. The preliminary findings of [...]

CFE’s Tax Top 5 – 3 FEBRUARY 2020

BRUSSELS 3 FEBRUARY 2020 OECD Inclusive Framework Renew Commitment to Finding Digital Tax Solution On 31 January, the OECD Inclusive Framework published a Statement and held a Tax Talks Webcast concerning progress on its two-pillar approach to address the taxation challenges of the digital economy. In the statement, the Inclusive Framework reaffirms its commitment to [...]

CFE’s Global Tax Top 10 – January 2020

BRUSSELS | JANUARY 2020 1. Digital Tax: No Support for the US ‘Safe Harbour’ Approach Despite Trade War Threats The US proposition to make Pillar One optional by allowing companies to ‘opt out’ of the newly proposed profit allocation rules continues to create tensions among governments and “will not fly politically”, the OECD Tax Director [...]

CFE’s Tax Top 5 – 11 Decembe 2019

BRUSSELS 11 DECEMBER 2019 US Letter Threatens to Upend OECD Digital Tax Discussions In a letter to the OECD dated 3 December US Treasury Secretary, Steven Mnuchin stated that the US has “serious concerns regarding potential mandatory departures from arm’s- length transfer pricing and taxable nexus standards—longstanding pillars of the international tax system upon which [...]

CFE’s Tax Top 5 – 2 Decembe 2019

BRUSSELS 2 DECEMBER 2019 New EU Commission Takes Office on 1 December The newly elected European Commission / College of Commissioner led by President Ursula von der Leyen took over from Jean Claude Juncker over the weekend becoming the first woman to lead the EU ‘government’. With the first gender-balanced Cabinet, von der Leyen promised [...]

CFE’s Tax Top 5 – 25 November 2019

BRUSSELS 25 NOVEMBER 2019 OECD Meeting on Pillar One: Stakeholders’ Input on the OECD Secretariat Proposals A public consultation took place at the OECD in Paris on 21 November, with 450 stakeholders in attendance, 300 of which submitted written responses to the OECD Secretariat proposal on the unified approach. Pascal Saint-Amans, Director of the OECD [...]

CFE’s Tax Top 5 – 18 November 2019

BRUSSELS 18 NOVEMBER 2019 OECD Publishes Stakeholder Comments on Pillar One Consultation The OECD has now published the comments submitted by stakeholders to the Secretariat proposals for taxation of the digitalising economy on the basis of the ‘unified approach’ under Pillar One. Under the proposed approach, new taxation rights for market jurisdictions are recognised as [...]

CFE’s Tax Top 5 – 12 November 2019

BRUSSELS 12 NOVEMBER 2019 OECD Seeks Comments on Pillar Two Minimum Taxation Global Anti-Base Erosion Proposal The OECD on 8 November published a further public consultation document concerning Pillar Two of its two-pillar approach to addressing the taxation challenges of the digitalising economy, the so-called “Global Anti-Base Erosion Proposal”, or “GloBE” proposal, which seeks to [...]

CFE’s Tax Top 5 – 5 November 2019

BRUSSELS 5 NOVEMBER 2019 EU Ministers to Discuss VAT-Related Directives The EU finance ministers sitting at Council level (ECOFIN) will discuss this Friday 8 November three VAT related files and may reach an agreement on the two legislative proposals concerning transmission and exchange of VAT-relevant payment data. In addition, a Directive amending the VAT system [...]

CFE’s Tax Top 5 – 28 October 2019

BRUSSELS 28 OCTOBER 2019 Tax Transparency: European Parliament Push on Public CbCR The European Parliament voted on 24 October a resolution backing EU-wide public country- by-country reporting of taxes paid by large multinational companies. The text of the proposed directive was already approved by the European Parliament in 2017, but Member states could not agree [...]

CFE’s Tax Top 5 – 21 October 2019

BRUSSELS 21 OCTOBER 2019 EU and the United Kingdom Reach a New Withdrawal Agreement The European Commission issued a recommendation to the EU Member states to endorse a renegotiated Withdrawal Agreement with the UK, including a revised Protocol on Northern Ireland, and a revised Political Declaration defining the post-Brexit framework of the EU-UK future relationship. [...]

CFE’s Tax Top 5 – 7 October 2019

BRUSSELS 7 OCTOBER 2019 CFE Celebrates 60th Anniversary in Torino Under the high patronage of the European Parliament, CFE Tax Advisers Europe celebrated its 60th Anniversary with a series of events, including General Assembly, the inaugural Global Tax Advisers Platform conference and technical committee meetings held over three days in Torino, Italy, hosted by the [...]

CFE’s Tax Top 5 – 30 September 2019

BRUSSELS 30 SEPTEMBER 2019 EU Court Delivers Fiscal State Aid Judgments The General Court of the EU delivered the long-anticipated first instance judgments in the fiscal State aid cases of Starbucks and Fiat. In the case Netherlands v Commission (Starbucks), the Court annulled the Commission decision, which had originally established that the Netherlands had awarded [...]

CFE’s Tax Top 5 – 23 September 2019

BRUSSELS 23 SEPTEMBER 2019 Apple’s State Aid Appeal Heard by EU General Court Apple’s €14 billion Euro appeal against the EU Commission’s 2016 decision that Ireland’s tax authorities granted Apple a “selective advantage” by failing to employ appropriate profit allocation methods to calculate the Irish source income of the Irish Apple branches, in contravention of [...]

CFE’s Tax Top 5 – 16 September 2019

BRUSSELS 16 SEPTEMBER 2019 EU Finance Ministers Discuss Energy Taxation at Informal ECOFIN Meeting At the informal ECOFIN meeting which took place from 13 to 14 September in Helsinki, Finance Ministers discussed enhanced action on climate change and energy taxation across the two days of the meeting. Ministers discussed the Commission report concerning Energy Taxation Directive published last week, [...]

CFE’s Tax Top 5 – 9 September 2019

BRUSSELS 9 SEPTEMBER 2019 Von der Leyen to Present the New EU Commissioners The elected President of the European Commission Ursula von der Leyen will present the composition of the new College of Commissioners on Tuesday, Ms von der Leyen announced on Twitter. Reportedly all but one EU Member state (United Kingdom) have submitted personal proposals [...]

CFE’s Tax Top 5 – 2 September 2019

BRUSSELS 2 SEPTEMBER 2019 OECD Officials’ ‘Back to School’ In-Tray: Digital Tax - New Proposals due 17 October Whilst many of us were on summer holidays, the OECD officials and working parties were busy reconciling the key policy concerns of the members of the Inclusive Framework that aim for a broad agreement on international taxation. [...]

CFE’s Tax Top10- September 2019

BRUSSELS SEPTEMBER 2019 1. New Digital Tax Proposals Due October Whilst many of us were on summer holidays, OECD officials and working parties were busy reconciling the key policy concerns of the members of the Inclusive Framework that aim for a broad agreement on international taxation. The in-tray remains full though, according to the Director [...]

CFE’s Tax Top 5 – 26 August 2019

BRUSSELS I 26 AUGUST 2019 Discussions on Digital Tax & Tariffs at G7 Meeting At the G7 Summit taking place in Biarritz from 24 to 26 August, an agreement has reportedly been reached between the US and France concerning the recently introduced French digital tax. Following the French digital tax being signed into law in [...]

CFE’s Tax Top 5 – 19 August 2019

BRUSSELS I 19 AUGUST 2019 GAFA Representatives Give Evidence at US Inquiry into French Digital Tax Representatives from companies including Amazon, Google and Facebook will give testimony concerning the recently introduced French digital tax at a hearing taking place on 19 August 2019. The hearing forms part of the investigation launched by the Office of [...]

CFE’s Tax Top 5 – 10 August 2019

BRUSSELS I 10 AUGUST 2019 1. France & US Reach Compromise on Digital Tax Dispute at G7 Meeting At the G7 Summit taking place in Biarritz from 24 to 26 August, an agreement has reportedly been reached between the US and France concerning the recently introduced French digital tax. The French bill on digital services [...]

CFE’s Tax Top 5 – 5 August 2019

BRUSSELS I 5 AUGUST 2019 Amazon Increases Referral Fees in France Following Introduction of Digital Tax Amazon France has issued a notice advising sellers that following the introduction of a digital tax in France it will now increase referral fees rates for sellers by 3% to offset this additional cost. This follows on from the [...]

CFE’s Tax Top10- August 2019

BRUSSELS AUGUST 2019 1. France & US Reach Compromise on Digital Tax Dispute at G7 Meeting At the G7 Summit taking place in Biarritz from 24 to 26 August, an agreement has reportedly been reached between the US and France concerning the recently introduced French digital tax. The French bill on digital services tax, adopted [...]

CFE’s Tax Top 5 – 29 July 2019

BRUSSELS I 29 Juy 2019 Commission Adopts New Anti-Money Laundering Risk Assessment Reports The European Commission has adopted four reports concerning the monitoring and implementation of EU anti-money laundering and countering terrorism financing rules. The reports include: the 2019 Supranational Risk Assessment report; a Financial Intelligence Units assessment report; an assessment report of recent money [...]

CFE’s Tax Top 5 – 22 July 2019

BRUSSELS I 22 Juy 2019 EU Parliament Approves Ursula von der Leyen as New Commission President On 16 July, the European Parliament voted to appoint former German Defence Minister Ursula von der Leyen to the role of European Commission President for a period of 5 years from 1 November 2019. Ms von der Leyen will serve as [...]

CFE’s Tax Top 5 – 15 July 2019

BRUSSELS I 15 Juy 2019 EU Council Approves 2019 European Semester Recommendations The European Council has published its recommendations for Member States’ economic and fiscal policies arising from the 2019 European Semester Reports policy monitoring process. The European Semester Reports were published in March, which set out the expectation that the European economy will continue [...]

CFE’s Tax Top 5 – 8 July 2019

BRUSSELS I 8 July 2019 New EU Council & Parliament Presidents Elected The European Council has approved the nomination of former Belgian Prime Minister, Charles Michel to the role of European Council President, electing him for the period 1 December 2019 – 31 May 2022. The mandate can be renewed once, extending the period by [...]

CFE’s Tax Top10- July 2019

BRUSSELS JULY 2019 1. New EU Parliament, Council and Commission Presidents Elected In July, the European Council approved the nomination of former Belgian Prime Minister Charles Michel to the role of European Council President. Italian MEP David Sassoli was elected President of the European Parliament. The European Parliament also voted to appoint former German Defence [...]

CFE’s Tax Top 5 – 1 July 2019

BRUSSELS I 1 July 2019 EU Tax Dispute Resolution Directive Enters Into Force The Council Directive on tax dispute resolution mechanisms in the European Union entered into force today 1 July. It shall apply to complaints submitted from 1 July 2019 onwards on disputes relating to income or capital concerning the tax year commencing on [...]

CFE’s Tax Top10- June 2019

BRUSSELS JUNE 2019 1. OECD Programme on Digital Taxation The OECD has published the work programme on the next steps on taxation of the digital economy. The document sets out the organisation of the OECD work for the next while as well as modified proposals for profit allocation and nexus rules that take into account [...]

CFE’s Tax Top10- May 2019

BRUSSELS MAY 2019 1. EU Election Provisional Results The European Parliament has published the provisional results of the EU elections held across the European Union Member states from 23 – 26 May 2019: With the turnout at historic highs, approximately 51% of the registered EU citizens voted, making European democracy the single winner of this [...]

CFE’s Tax Top10- April 2019

BRUSSELS APRIL 2019 1. India Opens Consultation on Attribution of Profits to Permanent Establishments (PEs) On 18 April India’s Central Board of Direct Taxes (CBDT) issued a public consultation (Notice F. No. 500/33/2017-FTD.I) on the proposed amendment of India’s tax rules on permanent establishment (PE) profit attribution. The consultation requests feedback on recommendations by a [...]

CFE’s Tax Top10- March 2019

BRUSSELS MARCH 2019 1. OECD Public Consultation on the Taxation Challenges of the Digital Economy As part of the ongoing work of the Inclusive Framework and the Task Force on the Digital Economy, the OECD organised a public consultation on 13-14 March on the tax challenges arising from the digitalisation of the economy, with 400 [...]

CFE’s Tax Top10- February 2019

BRUSSELS FEBRUARY 2019 1. Taxation of Amazon Cloud Services in the USA The revenue department of the state of Iowa, in the United States, declared that the supply of Amazon’s Simple Storage Service should be subject to tax, and told the tech giant to collect taxes retroactively as from January 1st 2019. The Declaratory Order, [...]

CFE’s Tax Top10- January 2019

BRUSSELS JANUARY 2019 1. International community makes important progress on the tax challenges of digitalisation On 23-24 January, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) met, bringing together 264 delegates from 95 member jurisdictions and 12 observer organisations. The Countries and jurisdictions will step up efforts toward reaching a global solution [...]