CFE’s Tax Top 5 – 15 January 2024

CFE’s Tax Top 5 – 15 January 2024

OECD Release Updated Assessment of Impact of Global Minimum Tax     The OECD held a webinar last week to provide an update on its economic impact assessment of the Global Minimum Tax (GMT) from the Two-Pillar Solution to Address the Tax Challenges Arising from the...
Opinion Statement ECJ-TF 4/2023 on EFTA Court Case E-11/22, RS: Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate

Opinion Statement ECJ-TF 4/2023 on EFTA Court Case E-11/22, RS: Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate

The CFE ECJ Task Force has issued an Opinion Statement on the the EFTA Court’s decision of 4 July 2023 in case Case E-11/22, RS, concerning compatibility with the fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents...
CFE’s Tax Top 5 – 15 January 2024

CFE’s Tax Top 5 – 12 December 2023

ECJ Annuls Tax Findings in Engie State Aid Case    The Court of Justice of the EU in Joined Cases C-451/21 P | Luxembourg v Commission and C-454/21 P | Engie Global LNG Holding and Others v Commission annulled a General Court judgment which confirmed European...
CFE’s Tax Top 5 – 15 January 2024

CFE’s Tax Top 5 – 4 December 2023

Global Forum Holds 16th Plenary Meeting in Lisbon The OECD’s Global Forum on Transparency and Exchange of Information for Tax Purposes held its 16th plenary meeting in Lisbon last week, with over 420 delegates representing 115 jurisdictions and 13 international...
CFE’s Global Tax Top 10 – November 2023

CFE’s Global Tax Top 10 – November 2023

    BRUSSELS | OCTOBER 2023 UN Approves Africa Initiative for United Nations Tax Leadership The Second Committee of the UN General Assembly voted in favour of bringing international tax cooperation at the United Nations, directly challenging the G20-mandated...