brought to you by TPS
Europe
- Irish Revenue Transfer Pricing Tax and Duty Manual - what does it mean for Irish taxpayers? – click here
- European Commission communication on Business Taxation for the 21st century – click here
- Ukraine’s new transfer pricing rules expand taxpayer obligations – click here
- Poland: Transfer pricing documentation, preliminary agreements and tax haven-related transactions – click here
Romania
- Forget about the bear! Elk hunting is the sensation of the moment (beyond any fiscal doubt) (RO) – click here or here
- Romania's economy grew dramatically in Q1 / 2021, exceeding all expectations, with an increase of 2.8% compared to Q4 / 2020 (RO) – click here
- The first relevant data on the economy in 2021. Are we ending a nightmare year? (RO) – click here
Global
- The UN transfer pricing manual’s guidance on IP valuation and royalty rates – click here
- About the Dataset Interest Limitation Rules (ILR) – click here
- Parties to BEPS MLI approve key guiding principles – click here
- US IRS advises on inclusion of royalties in subsidiary’s five-year projection under cost sharing agreement – click here
- Global minimum corporate tax rate should be 15 percent: US Treasury – click here
- Paraguay issues new transfer pricing rules for commodity transactions – click here
- Managing the impact of COVID-19: Navigating cross-border tax questions in India – click here
- India: Effects of APA on taxable income (royalty) received by foreign taxpayer that is not a party to the APA – click here
- India: “Faceless” audits and future rules expected for transfer pricing audits – click here
- Bahrain: FAQs on country-by-country reporting – click here
- Qatar: FAQs address transfer pricing documentation – click here
- Tanzania: Rendering of intra-group services and transfer pricing audits – click here
- Australia: Draft compliance guideline, transfer pricing and international arrangements involving intangible assets – click here
- Australia: Intangibles arrangements; a deeper look at ATO’s draft practical compliance guideline – 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
