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 [...]
Sanzioni amministrative tributarie: uno sguardo sul futuro
Uno sguardo al futuro Sulle sanzioni amministrative tributarie
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 [...]