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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
- The fascinating hallmarks of a #DAC6 training course – click here
Europe
- Taxation: Council adopts new rules to strengthen administrative cooperation and include sales through digital platforms – click here
- OECD TP guidelines in clash with recent VAT developments in Sweden – click here
- UK consults on aligning transfer pricing documentation requirements with OECD approach – click here
- Netherlands legislative proposal tackles transfer pricing mismatches – click here
- Netherlands: “Control over risk” concept, implications for maritime and offshore industry – click here
- Irish Department of Finance releases public consultation on application of the Authorised OECD Approach in Ireland – click here
- Greek transfer pricing guidance addresses the COVID-19 pandemic – click here
- Belgium: Deadline extended for filing corporate income tax return for assessment year 2021 (COVID-19) – click here
- Belgium: Overview of tax audits of multinational entities – click here
- Serbia: Arm’s length interest rates for 2021 – click here
- Italian TP compliance and the challenges of drafting TP documentation – click here
- Is 7,2% really the maximum interest deduction in Poland? – click here
- Transfer pricing and pre-audit analysis in Russia – click here
- The taxation of intra-group services: The start of a new chapter for Russia – click here
Global
- OECD sets guidelines for taxpayers on the allocation of losses – click here
- A five-step process for value chain analysis – click here
- International project management: Permanent establishments in ambush – click here
- The importance of mutual agreement procedures in international tax disputes – click here
- Considering TP implications beyond the pandemic – click here
- Georgia amends transfer pricing rules for APAs, reduces thresholds – click here
- Managing TP locally and globally – ITR’s TP Special Focus launched – click here
- Mexico: APA negotiation process; compliance with information requests – click here
- A closer look at TP compliance for businesses in Latin America – click here
- China: Proposal for simplified process for unilateral APAs – click here
- Strategic approaches to counter aggressive TP assessments in South Korea – click here
- Mongolia’s first transfer pricing assessment – what could be the issues? – click here
- COVID-19 transforms Indonesia’s digital economy and TP landscape – click here
Romania
- Chamber of Fiscal Consultants: The first reports based on the controversial DAC6 directive were submitted to NAFA (RO) – click here
- The Ministry of Finance proposes new fiscal regulations. The specific tax exemption could be extended for another 90 days (RO) – click here
- Noerr: How does the corporate tax group work? How is the fiscal consolidation system applied? Calculation rules – click here
