brought to you by TPS
Romania
- The budget for 2021: from populism to perseverance – click here
- Mirela Calugareanu (ANAF): SAF-T will be mandatory for large taxpayers from January 2022 / We will rebuild taxpayer packages – click here
DAC6
- Access the DAC6 Comparison Tool App that allows the user to make instant comparisons among DAC6 provisions in different countries. Plus, it offers direct links to each local legislation and guidelines and shows you how to perform the MBT test – click https://comparison.dac6guide.eu/#/
- For the latest developments and news concerning DAC6 – click here
- Germany announced new XML from August 2021 – click here
- Luxembourg updated DAC6 guidance – click here
Europe
- EU public country-by-country reporting: final call – click here
- Commission presents updated approach to fiscal policy response to coronavirus pandemic – click here
- This week in tax: Public CbCR gets go-ahead in EU – click here
- CFE’s EU Tax Top 5 – Round-up of EU Tax Policy News – 1 March 2021 – click here
- Majority of EU member states agree to move forward with public CbC reporting – click here
- Germany: Transfer pricing documentation guidelines, cross-border transactions between related parties – click here
- EU negotiations on public CbCR move forward as majority of Member States back proposal – click here
- Irish Revenue issues guidance on transfer pricing legislation – click here
Global
- Zambia introduces country-by-country reporting – click here
- US drops demand that “pillar one” global tax compromise be a safe harbor – click here
- OECD releases new transparency framework for Action 5 for 2021 through 2025 – click here
- OECD releases Kazakhstan Stage 1 peer review report on implementation of Action 14 minimum standard – click here
- Singapore updates guidance on tax residence status and determination of a permanent establishment due to COVID-19 – click here
- Senate approves tax treaties with Singapore, Switzerland, and the UAE – click here
