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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
Europe
- Dutch job-related investment tax credit: strengthening the Dutch tax incentive toolbox – click here
- Netherlands: Mismatches in non-arm’s length transfer pricing, consultation on proposal – click here
- CFE’s EU Tax Top 5 – Round-up of EU Tax Policy News – 8 March 2021 – click here
Global
- The OECD has significantly improved its forecasts for the growth of the world economy in 2021 (RO) – click here
- OECD releases Qatar Stage 1 peer review report on implementation of Action 14 minimum standard – click here
- This week in tax: Tax disputes for Samsung and Rio Tinto – click here
- Can GILTI (global intangible low tax income) and the GloBE be harmonized in a Biden administration? – click here
- US IRS's advance pricing and mutual agreement program director discusses taxpayers' treatment of COVID-related costs – click here
- Key transfer pricing implications of the COVID-19 pandemic – click here
- South Africa: Transfer pricing implications of catch-up payments and retroactive adjustments – click here
- Brazilian Senate approves three new treaties for the avoidance of double taxation – click here
- India Supreme Court settles the debate – software sale is not taxable as royalty – click here
Romania
- In 2021, taxpayers will be reclassified by NAFA. How to determine now what kind of taxpayer you are (RO) – click here and here
- Amendments to the Accounting Law No. 82/1991, by OUG No.13/2001 (RO) – click here
- How tax fines are calculated this year and the 15-day deadline (RO) – click here
- Angela Rosca, about the digitalization of the NAFA: When you know you're at Big Brother, you behave a little differently in the Big Brother house. Good paying companies want it (RO) – click here
- Dan Schwartz: The abuses of the NAFA inspectors arise from limited powers or ill-will. As we are obliged to learn all the time, so it should be with the operative staff of the NAFA (RO) – click here
- Dragoș Doroș: Anti-fraud inspectors can now issue tax decisions. The good and the bad (RO) – click here
Webinars
- Registrations are open for the UN Virtual Webinar on the COVID-19 Impact on Transfer Pricing – click here
