Category: Articles

  The Irish Revenue Commissioners have produced a guidance manual on the taxation of cryptocurrencies and anyone holding, trading or accepting cryptocurrencies should take note, as should their tax advisors. The purpose of...

The Irish Revenue has issued an eBrief to clarify how “normal tax rules” apply to transactions involving cryptocurrencies. The eBrief, published on the Revenue’s website on May 15, states that the treatment of...

The highly concentrated nature of Ireland’s corporation tax receipts represents “an unacceptable level of risk,” according to parliament’s Public Accounts Committee. The PAC has published a new report on...

Successive Maltese governments have sought to conclude double tax treaties with important trading partners as well as with emerging countries, in order to encourage the growth of international trade including that of financial...

On the 22nd May 2018, the Government of Malta published LN 162 of 2018, a new Legal Notice entitled ‘Value Added Tax (Regulation as a Single Taxable Person) Regulations, 2018.  This LN will allow separate persons, which are...

On November 10, 2017, was published the Emergency Ordinance 79/2017 on the amendment of the Fiscal Code. What are the most important changes? 1. Profit tax A new chapter has been introduced – Rules against tax avoidance...

The German Federal Tax Court (BFH) issued a judgment in a case concerning the input value added tax (VAT) deduction when the invoice did not provide specific details about the time of the supply. According to German VAT law, a...