Newsletter CFE: pubblicato il Modello OECD di Convenzione 2025 completo, aggiornamento della lista nera UE, pacchetto di infrazioni della Commissione, audizione del Parlamento UE su fiscalità e sviluppo, nuovi standard AMLA.
OECD Publishes Full 2025 Model Tax Convention
On 30 September the OECD released the complete 2025 edition of its Model Tax Convention on Income and on Capital. The publication consolidates the articles, commentaries and historical notes used as a reference for bilateral tax treaties. Among the updates are clarifications on remote working and its potential to create permanent establishment exposure. A new alternative provision on natural resource extraction aims to strengthen source-country taxing rights. The Model remains non-binding and does not automatically amend existing treaties.
ECOFIN to Update the EU Tax Blacklist
EU Finance Ministers are due to review the EU list of non-cooperative jurisdictions on 9 October. The Code of Conduct Group on Business Taxation has assessed countries against criteria on tax transparency, fair taxation and anti-BEPS measures. The review looks at both alignment with international standards and progress on reforms previously committed to.
Commission's October Infringement Package
The package, published on 1 October, covers several policy areas. Germany, Estonia, Latvia, Lithuania and Hungary received formal notices over insufficient penalties for breaches of administrative cooperation rules. Czechia received a reasoned opinion for incomplete transposition of the Pillar Two information exchange rules. Further proceedings concern discriminatory taxation of investments and the misapplication of VAT exemptions, and Member States have two months to respond.
EU Parliament Hearing on Taxation and Development
On 1 October a joint public hearing examined how to promote fair taxation and fight illicit financial flows in developing countries. Speakers included representatives of the OECD, the African Tax Administration Forum and Christian Aid Ireland. The discussion focused on international tax cooperation and on strengthening the tax systems of developing countries.
AMLA Finalises Draft Standards and Launches Due Diligence Roundtables
The EU Anti-Money Laundering Authority finalised three sets of regulatory technical standards covering the identification of business relationships, customer due diligence and group-wide AML/CFT arrangements. Additional standards address cooperation between home and host supervisors. AMLA also launched sectoral roundtables on simplified customer due diligence, with expressions of interest due by 18 October 2026 and meetings planned in Frankfurt in November and December.
Fonte: CFE Tax Advisers Europe