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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
- Germany issued final DAC6 guidance – click here
- Cyprus approved DAC6 legislation – click here
Europe
- EU Parliament committee adopts resolution on digital taxation – click here
- Tax incentives for employees and executives receiving equity-based benefits in Greece – click here
- Greece: Ethics in taxation with the advent of the mandatory disclosure regime – click here
- Greece and Hungary join BEPS MLI to fight multinational group tax avoidance – click here
- Potential termination of the Russia–Netherlands tax treaty – click here
Global
- Proposed OECD model tax treaty updates cover transfer pricing for interest payments, corresponding adjustments – click here
- The implications of the pandemic on transfer pricing documentation – The latest OECD recommendations (RO) – click here
- The OECD is leading efforts to alter the global tax architecture for a digital economy. Will it halt the rise of unilateral digital taxes? – click here
- Tax Strategies for multinational groups with royalty payments to foreign affiliates – click here
- Tax havens begin sharing information about entities that earn income from IP, other mobile activities – click here
- How tax will play a role as the world strives for stability in 2021 – click here
- US: Coca-Cola TP case – takeaways for taxpayers – click here
- US threatens tariffs against six more nations over digital taxes, drops investigation into others – click here
- US IRS shortened completion time for advance pricing agreements in 2020 but backlog remains – click here
- MTC SITAS Committee meeting - transfer pricing group holds first meeting since 2016 – click here
- China simplifies unilateral advance pricing arrangement procedures for some taxpayers – click here
- Indonesia: Taxation supports ‘ease of doing business’ – click here
Romania
- Tax amnesty is extended until 31 January 2022 (RO) – click here
- Just eliminated, the annual declaration on beneficial owners will be binding again on most firms. Reappears the declaration for exempted firms (RO) – click here
- A new tax amnesty for accessories resulting from tax inspections! (RO) – click here
