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2024-09-11 · Evaluation of the Anti-Avoidance Tax Directive (ATAD) ↗ originalus šaltinis
Recommend the Introduction of Thresholds instead of a One-Size Fits All The Directive takes an outright one-size fits all approach with respect to its requirements. We do not consider this a fair measure from an industry, economy and/or business size and recommend the implementing of thresholds as is the case with other Directives. Interest Limitation Rule The interest limitation rule needs to be revisited to take into consideration the specificities of industries. High-value asset industries have no control over third party financing and are nonetheless being limited by a capping on the deductible interest cost as an anti-tax avoidance measure. We recommend the introduction of thresholds…
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Evaluation of the Anti-Avoidance Tax Directive (ATAD) · 1 p.
To: The European Commission Date: 11/09/2024 Re: Anti-tax Avoidance Directive (ATAD) – evaluation The Malta Institute of Accountants hereby provides feedback on the Anti-tax Avoidance Directive (ATAD) – evaluation. Recommend the Introduction of Thresholds instead of a One-Size Fits All The Directive takes an outright one-size fits all approach with respect to its requirements. We do not consider this a fair measure from an industry, economy and/or business size and recommend the implementing of thresholds as is the case with other Directives. Interest Limitation Rule The interest limitation rule needs to be revisited to take into consideration the specificities of industries. High-value asset industries have no control over third party financing and are nonetheless being limited by a capping on the deductible interest cost as an anti-tax avoidance measure.
…and are nonetheless being limited by a capping on the deductible interest cost as an anti-tax avoidance measure. We recommend the introduction of thresholds or exceptions specific to certain industries, such as aviation and shipping. Deferral of Tax Companies willing to re-domicile across member states are being hindered from doing so due to the triggering of exit tax upon re-domiciliation. In order to promote a single market and guarantee free movement within the EU, we recommend a deferral of tax to when an asset is realised across all member states. Pillar 2 / EU Minimum Tax Directive On effectivity of Pillar 2 / EU Minimum Tax Directive, extracts of ATAD will be superseded by the aforementioned. Kind Regards, The Malta Institute of Accountants Ref. Ares(2024)6437782 - 11/09/2024
The Malta Institute of Accountants is seeking to influence EU policy and decision-making processes of the EU institutions pertaining to, amongst others, accounting, audit and assurance, financial and non-financial reporting, financial services, asset management, banking, insurance, financial institutions, crypto assets, sustainable finance, education, digitalisation, public interest entities, company law, corporate services, governance and professional ethics, anti-money laundering and counter-terrorism financing, taxation policy, data-protection, the recognition of professional qualifications and changes resulting from Brexit and EU-UK Trade and Cooperation Agreement of 2020, specifically including: (i) Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings; (ii) Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards; (iii) Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts; (iv) Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding the statutory audit of public interest entities; (v) Directive (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 relating to certain aspects of company law, and related directives addressing corporate governance; (vi) Directive (EU) 2018/843 of the European Union and of the Council of 30May 2018 amending Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, and amending Directives 2009/138/EC and 2013/36/EU; (vii) Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangement; (viii) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data; (ix) Directive 2005/36/EC of the European Parliament and of the Council of 7 September 2005 on the recognition of professional qualifications, and any changes to such recognition as addressed by the EU-UK Trade and Cooperation Agreement of 2020, and any other relevant matters.