EU AML Authority finalises technical standards for FIU cooperation and EPPO reporting; OECD publishes Tax Co-operation for Development 2025 and the TIWB Annual Report 2026; CFE issues an Opinion Statement on installed or assembled goods under Article 36 of the VAT Directive.
EU AML Authority Finalises Technical Standards for FIU Cooperation & EPPO Reporting
On 3 July 2026, the EU Anti-Money Laundering Authority published three final draft Implementing Technical Standards, which will establish common reporting formats for Financial Intelligence Units and AMLA, designed to harmonise the exchange of financial intelligence across the European Union and strengthen cooperation with the European Public Prosecutor's Office. The standards have now been submitted to the European Commission for adoption.
Two of the Standards introduce standardised, machine-readable reporting templates for transmitting suspected offences affecting the EU's financial interests to the EPPO. One applies to reports submitted directly by national FIUs under Article 81(1) AMLR, while the second governs reports submitted by AMLA following joint analyses under Article 41(2) AMLAR. Both templates contain harmonised mandatory and optional data fields covering key case information, suspected offences, financial analysis, potential suspects and any restrictions on the subsequent use of information. The standards are intended to improve the quality and comparability of reports, facilitate their automatic processing by the EPPO through XML-compatible formats and reduce the need for follow-up information requests. The machine-readable reporting requirements will apply from 10 July 2028, following a transitional period to allow IT systems to be adapted.
The third ITS establishes harmonised templates for information exchanged between FIUs under Article 31(2) of the Sixth Anti-Money Laundering Directive. It standardises all principal forms of cooperation, including information requests, responses, spontaneous disclosures, feedback, cross-border reports and cross-border disseminations, using common minimum data requirements integrated into FIU.net. The standards also simplify existing consent mechanisms by introducing broader default permissions for the use and onward dissemination of information, unless a disclosing FIU specifies otherwise, with the aim of reducing administrative burdens while maintaining appropriate safeguards.
The three ITS form part of AMLA's wider objective of creating a more integrated EU AML/CFT supervisory framework through greater standardisation and digital interoperability. The EPPO reporting rules will apply from 10 July 2027, while technical requirements relating to fully machine-readable reporting and FIU.net integration will be phased in by 10 July 2028 following adoption by the European Commission and publication in the Official Journal.
OECD Publishes Tax Co-operation for Development 2025 Progress Report
The OECD has published its Tax Co-operation for Development 2025: Progress Report, providing an overview of its tax capacity-building activities during 2025 and setting out priorities for 2026. The report highlights growing demand from developing countries for technical assistance on international tax reforms, tax administration and domestic resource mobilisation.
A key focus of the report is support on the implementation of the OECD/G20 Inclusive Framework on BEPS and the Global Minimum Tax. In 2025, the OECD provided bilateral assistance on the GMT and tax incentive reform to 20 developing countries, expanded regional workshops on the Global Minimum Tax and Amount B, and supported countries in assessing the impact of the January 2026 Side-by-Side package. The report also notes continued progress in BEPS implementation, with developing countries increasing participation in the Inclusive Framework, Country-by-Country Reporting and the BEPS Multilateral Instrument, alongside ongoing technical assistance on transfer pricing, treaty implementation and tax incentives.
The report also highlights continued expansion of tax transparency initiatives through the Global Forum on Transparency and Exchange of Information for Tax Purposes. In 2025, the Global Forum supported 88 developing countries on transparency standards, while developing jurisdictions collectively recovered an additional EUR 4 billion through offshore tax investigations and voluntary disclosure programmes in 2024, bringing total additional revenues identified since 2009 to EUR 48 billion. Tax Inspectors Without Borders also marked its tenth anniversary, with cumulative additional revenues generated through the programme exceeding USD 2.72 billion following the launch of 14 new programmes during 2025.
The OECD identifies supporting developing countries' policy responses to the Global Minimum Tax as its principal priority for 2026, alongside expanding digital tax administration initiatives, strengthening implementation of VAT standards for cross-border e-commerce, enhancing tax transparency frameworks and delivering further self-paced training through its Global Relations Programme.
Tax Inspectors Without Borders Annual Report 2026 Published
The OECD and the United Nations Development Programme published the Tax Inspectors Without Borders Annual Report 2026 last week, reviewing over a decade of progress in strengthening tax administration capacity in developing jurisdictions through practical, peer-to-peer technical assistance.
A central focus of this year's report is the launch of "TIWB 2.0", a renewed framework designed to respond to the growing complexity of international taxation and increasing demand for specialist assistance. Building on its original focus on transfer pricing audits, this now supports developing jurisdictions across a broader range of areas, including criminal tax investigations, the effective use of Common Reporting Standard and country-by-country reporting data, tax administration digitalisation, implementation of the Global Minimum Tax, and, from 2026, VAT audits relating to the digital economy.
The report highlights a number of developments during 2025, including expanded support for criminal tax investigations, and continued work helping tax administrations make effective use of automatic exchange of information and country-by-country reporting data. It also notes growing collaboration with regional organisations, particularly the African Tax Administration Forum, which has supported 96 programmes across Africa, alongside strengthened partnerships with other international organisations. The report also introduces the new TIWB Graduates Platform, through which former recipient jurisdictions, including Colombia, Egypt and Zambia, will begin providing technical assistance to peers, reflecting a shift towards greater South-South and regional co-operation.
Since its launch in 2015, the initiative has supported 165 programmes across 71 jurisdictions, helping participating tax administrations raise USD 2.72 billion in additional tax revenues, secure USD 7.67 billion in tax assessments and disallow USD 2.53 billion in carried-forward losses. The report estimates that every dollar invested in TIWB has generated approximately USD 125 in additional revenue, underlining the initiative's contribution to domestic resource mobilisation and sustainable development.
Looking ahead, TIWB will continue expanding its country-led capacity-building model, with new programmes planned in areas including VAT on digital trade, Global Minimum Tax implementation and digital transformation of tax administrations.
CFE Issues Opinion Statement on the Definition of "Installed or Assembled Goods" in Article 36 of Council Directive 2006/112/EC
Last week, CFE Tax Advisers Europe published an Opinion Statement examining the interpretation of Article 36 of the VAT Directive, which determines the place of supply for installed or assembled goods. The Statement highlights that neither the VAT Directive nor the VAT Implementing Regulation defines when installation or assembly is sufficiently significant for Article 36 to apply, resulting in divergent approaches across Member States and increased legal uncertainty for businesses.
CFE notes that the issue is of growing practical importance for cross-border supplies, as classification under Article 36 may trigger VAT registration obligations in the Member State where installation takes place. The Statement reviews differing national approaches, and considers both jurisprudence of the Court of Justice of the European Union and the guidance of the VAT Committee, concluding that the current framework does not provide businesses with sufficient certainty.
To improve the consistent application of EU VAT rules, CFE calls on the European Commission to provide harmonised guidance, preferably through amendments to Council Implementing Regulation (EU) No 282/2011. The Statement proposes the introduction of a de minimis threshold for insignificant installation or assembly work and recommends clarifying the treatment of activities such as supplier supervision, testing, customer acceptance procedures and software configuration. CFE considers that these reforms would reduce compliance burdens, improve legal certainty and ensure a more uniform application of Article 36 across the European Union.
OECD Webinar to Examine the Economic Impact of the Global Minimum Tax
On 15 July, the OECD will host a webinar presenting the latest findings from its 2026 Economic Impact Assessment of the Global Minimum Tax, including analysis of the recently agreed Side-by-Side package. The Global Minimum Tax is intended to strengthen international tax co-operation, reduce base erosion and profit shifting, promote a more level playing field for businesses and enhance tax certainty through the implementation of the Pillar Two framework.
The webinar will examine the latest evidence on the economic effects of the global minimum tax, focusing on outcomes such as effective tax rates, profit shifting and tax revenues. It will also present preliminary findings based on post-implementation data, providing early insights into how the rules are influencing multinational enterprises' effective tax rates, investment and employment decisions following implementation across participating jurisdictions.
The session will be led by OECD Centre for Tax Policy and Administration officials, including Kurt Van Dender, Head of the Tax Policy and Statistics Division, and Pierce O'Reilly, Deputy Head of the Division and Head of the Business and International Taxes Unit, alongside economists Laura Arnemann and Felix Hugger.
The selection of the remitted material has been prepared by: Dr. Aleksandar Ivanovski & Brodie McIntosh
Fonte: CFE Tax Advisers Europe. Pubblicazione originale del 2026-07-06.