Europe
- Iceland adopts administrative fines for transfer pricing documentation – click here
- CFE’s EU Tax Policy Report Semester I 2021 – click here
- Germany introduces new administrative principles for transfer pricing– click here
- Poland: Transfer pricing measures in proposed tax legislation – click here
- EU continues to wrangle over global minimum tax’s carve-outs, rate – click here
- Switzerland looks to remain competitive under global minimal taxation – click here
- Ireland says no to global minimum corporate tax proposal – click here
Global
- Tax dispute peer reviews find Argentine, South African APA programs wanting, Indian MAP issues – click here
- Tax complexity rising for global companies, survey finds – click here
- Comparable uncontrolled price method on commodity transactions: A statistical approach – click here
- Finding consensus: BEPS 2.0 and tax certainty – click here
- Taiwan grants flexibility for income adjustments for cross-border bilateral or multilateral APAs – click here
- Making tax dispute resolution more effective: New peer review assessments for Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania and South Africa – click here
- Global minimum tax could create confusion with current CFC rules – click here
- Corporate Tax Statistics: Third Edition – click here
- OECD/G20 Inclusive Framework on BEPS: Progress Report July 2019-July 2020 – click here
- A new era of taxation in Mexico for the digitalised economy – click here
Romania
- NAFA will publish the ”list of shame” this month. Check if you work for a company that has debts (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