brought to you by TPS
Europe
- Danish High Court rules on beneficial ownership of dividends for tax purposes – click here
- EU: Resolution of European Parliament on taxing digital economy – click here
- Switzerland diplomatically rejects Biden’s ‘fiscal paradise’ label – click here
- UK supports Biden’s global tax deal proposal, with caveats – click here
Global
- ICAP: Taking disputes off the MAP – click here
- OECD preparing plan to stop unilateral tax measures, Saint-Amans says – click here
- OECD and CREDAF renew partnership to strengthen tax co-operation – click here
- UN versus OECD – It’s time for the UN to get going – click here
- New Singapore transfer pricing guide addresses MNE centralised services – click here
- Gabon postpones transfer pricing documentation filing deadline – click here
- Growth of advanced pricing agreements in Mexico – click here
- Canada: APA statistics for 2020 – click here
- How prudent is it to conduct transfer pricing risk adjustments for captive cost centres? – click here
- Global minimum tax agreement will require substance-based carve-out, Saint-Amans says – click here
- Global minimum tax opponents will not stop agreement, Saint-Amans says – click here
- New operating models in the asset management sector: What’s the impact on tax? – click here
- UN declines to amend model tax treaty on software payment taxation – click here
- Impact of withholding tax decision for US regulated investment companies in Norway – click here
- New US tax schedules allow enhanced international tax reporting for pass-throughs – click here
- Singapore rules on tax treatment of hybrid securities – click here
- Singapore and Serbia sign income tax treaty – click here
- Taiwan stipulates filing requirement for foreign businesses selling electronic services – click here
- Kenya: Marketing support services for non-resident entities, zero-rated for VAT purposes (tribunal decision) – click here
- The IMF (i.e. International Monetary Fund) warns of possible trade war without world tax deal (RO) – click here
Romania
- NAFA will expand "Operation Mercury", control in online commerce (RO) – click here
- Amendments adopted by the Senate to the Tax Code and the Tax Procedure Code: Ambiguous provisions will be interpreted in favour of the taxpayer! (RO) – click here
- The state wants to change the Tax Code: Reduced tax for companies that participate in international fairs (project) (RO) – click here
- What does the state budget show in Q1 / 2021: The explosion of state revenues in March 2021 comes with prospects of relaxing public finances, but spending still needs to be kept in check (RO) – click here
- Erste Group Bank forecasts economic growth of 4.2% in Romania in 2021 and 4.5% in 2022 (RO) – 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
