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US: New US-Malta competent authority Arrangement confirms meaning of “Pension Fund” for Tax Treaty Purposes

www.ey.com/en_gl/tax-alerts/new-us-malta-competent-authority-arrangement-confirms-meaning-of-pension-fund-for-tax-treaty-purposeswww.irs.gov/newsroom/united-states-malta-sign-a-competent-authority-arrangement-caa-confirming-pension-fund-meaningwww.irs.gov/pub/irs-utl/malta-competent-authority-arrangement-pension-funds.pdf See also:bit.ly/31LB9tQIRS Criminal Investigation of Malta Pension Plan | Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P. – Attorneys at Law (meadowscollier.com) 0
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Spain: Budget 2022 – Tax Measures

Ley de Presupuestos Generales del Estado para el año 2022: repaso de las medidas tributarias | GarriguesPrincipales medidas fiscales de la Ley de Presupuestos Generales del Estado de 2022 – Osborne Clarke | Osborne Clarkecomentario_lpge_2022-english_v.2.pdf (garrigues.com)globaltaxnews.ey.com/news/2022-5045-spain-approves-state-budget-bill-for-2022See also:www.wolterskluwer.com/es-es/expert-insights/plan-de-control-tributario-2022#page=1 0
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EU: Commission publishes new Directives on Minimum Taxation of Groups and on Shell Entities

Tax Alert Stibbe: EU Commission presents proposals for directives agaThe EU war on tax avoidance continues…, Grahame Jackson (gibraltarlaw.com)Minimum taxation of groups and shell entities: two new draft directives published by the European Commission (cms-lawnow.com)www.loyensloeff.com/ch/en/news/european-commission-publishes-far-reaching-legislative-tax-proposals-n24383/Dentons – EC Publishes proposal for a directive on Minimum Corporate TaxationOECD publishes Pillar...
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