Topic
International & EU tax
Double taxation agreements, EU directives and OECD projects that affect Maltese structures.
131 news items and articles, newest first
-
OECD releases a discussion draft on the Group Ratio Rule (BEPS Action 4)
On July 11, 2016, the OECD released a discussion draft on elements of the design and operation of the Group Ratio Rule with respect to interest deduction limitations. The final version of the report on Action 4…
-
Article 29 – The Tax Challenges of the Digital Economy
Broader direct tax challenges In our 29th article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on the second option to address the…
-
EC issues new proposals on AML/CFT
The European commission (EC) has on the 5th July 2016 issued new proposals to amend the current framework in its fight against organized crime, corruption and tax evasion. These proposals will amend EU Directive…
-
OECD releases a discussion draft on BEPS Action 7
On July 4, 2016, the OECD released a discussion draft with respect to additional guidance on the attribution of profits to permanent establishments. Action 7 of the BEPS Action Plan (“Preventing the Artificial Avoidance…
-
Article 28 – The Tax Challenges of the Digital Economy
Broader direct tax challenges In our 28th article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on how to determine the income…
-
OECD publishes additional guidance on CbC reporting
On the 29th of June, 2016, the OECD published a memorandum entitled ‘Guidance on the Implementation of Country-by-Country Reporting’. The OECD/G20 BEPS Project had set out 15 key actions to reform the international tax…
-
Article 26 – The Tax Challenges of the Digital Economy
Broader direct tax challenges In our 26th article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on another factor that evidences a…
-
Article 27 – The Tax Challenges of the Digital Economy
Broader direct tax challenges In our 27th article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on how the two factors mentioned in…
-
Article 25 – The Tax Challenges of the Digital Economy
Broader direct tax challenges In our 25th article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on one of the factors that evidences a…
-
EC publishes working paper on State aid and tax rulings
In June 2016, the EC published a working paper on State aid and tax rulings. The working paper provides a brief summary on the measures taken by the EC so far in respect of the tax ruling practice of Member States (MS),…
-
Article 24 – The Tax Challenges of the Digital Economy
Broader direct tax challenges In our 24th article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on the options that have been developed…
-
Article 23 – The Tax Challenges of the Digital Economy
Broader direct tax challenges In our 23rd article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on the third and last category of the…
-
Article 22 – The Tax Challenges of the Digital Economy
Broader direct tax challenges In our 22nd article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on the second category of the main policy…
-
Article 21 – The Tax Challenges of the Digital Economy
Broader direct tax challenges In our 21st article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on the first category of the main policy…
-
EC proposes public CbC tax transparency rules for MNEs
The European Commission has last month introduced a proposal to amend the Accounting Directive (Directive 2013/34/EU) in order to create public country-by-country tax transparency rules for multinational enterprises…
-
OECD releases discussion draft on the treaty residence of pension funds
Earlier on this year, the OECD published a discussion draft that includes proposals for changes to the OECD Model Tax Convention concerning the treaty residence of pension funds. The discussion draft, that follows the…
-
Article 20 – The Tax Challenges of the Digital Economy
Broader direct tax challenges In our 20th article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on the broader tax challenges raised by…
-
Article 19 – The Tax Challenges of the Digital Economy
Tackling BEPS in the digital economy In our 19th article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on measures that will address BEPS…
-
Article 18 – The Tax Challenges of the Digital Economy
Tackling BEPS in the digital economy In our 18th article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on measures that will address BEPS…
-
Article 17 – The Tax Challenges of the Digital Economy
Tackling BEPS in the digital economy In our 17th article in a series of articles on the tax challenges of the digital economy, in continuation with the 16th article, we shall be providing you hereunder with a brief…
-
Article 16 – The Tax Challenges of the Digital Economy
Tackling BEPS in the digital economy In our 16th article in a series of articles on the tax challenges of the digital economy, we shall be providing you hereunder with a brief overview on two other measures that will…
-
The European Commission releases proposed anti-tax avoidance package
On 28 January 2016, the European Commission released an anti-tax avoidance package that contains proposed measures to prevent aggressive tax planning, boost tax transparency and create a level playing field for all…
-
Cross border tax rulings
On 6 October 2015, the EU Council reached a political agreement on a directive aimed at improving transparency in the assurances given by member states to companies about how their taxes are calculated. The directive is…
-
Malta and Curacao sign double tax agreement
The Maltese Ministry of Finance announced that Malta and Curaçao signed a Double Taxation Agreement (DTA) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The…
-
The Tax Challenges of the Digital Economy
In the coming months, the tax department of ACT will be writing weekly articles on the tax challenges of the digital economy. These weekly short articles (not more than 400 words) will be written in such a way so as to…
-
New treaty in force with Mauritius
By virtue of Legal Notice 362 of 2015, it has been established that the Agreement between the Government of Malta and the Government of the Republic of Mauritius for the Avoidance of Double Taxation and the Prevention…
-
Savings Directive repealed
The directive (2003/48/EC), which since 2005 has allowed tax administrations better access to information on private savers, was repealed on 10 November 2015 by the EU Council. Repeal of the directive follows a…
-
Commencement date for the treaty between Malta and Moldova
By means of LN 228 of 2015, the Government of Malta has notified that the Agreement between Malta and the Republic of Moldova for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to…
-
OECD releases discussion draft on BEPS Action 11
On April 16, 2015, OECD released a discussion draft under the BEPS (Base Erosion and Profit Shifting) project, more specifically concerning Action 11 (Establish methodologies to collect and analyze data on BEPS and the…
-
OECD releases discussion draft on BEPS Action 8 (CCAs)
On April 29, 2015, OECD released a discussion draft under the BEPS (Base Erosion and Profit Shifting) project, more specifically concerning the Action 8 (Assure that transfer pricing outcomes are in line with value…