brought to you by TPS
Europe
- Germany adopts substantial transfer pricing and anti-treaty shopping rule changes – click here
- Ukraine clarifies application of transfer pricing rules to transactions with US transparent entities – click here
- Poland corporate tax bill clarifies definition of place of management – click here
- A closer look at Portugal’s non-habitual residents tax regime – click here
- Switzerland confirms 5% withholding tax rate for dividends paid to India, expects reciprocity – click here
- Moscow Says Revision Of Double Tax Avoidance Deals May Cover 90% Of Transit Jurisdictions – click here
Global
- Global minimum tax’s ‘GloBE’ maze – more than meets the eye! – click here
- The MFN clause in tax treaties is jeopardising tax revenue for lower-income countries – click here
- US Senate unveils international tax reform draft legislation – click here
- Extending Australian tax office’s example of transfer pricing implications from demise of LIBOR – click here
- Dominican Republic transfer pricing guidance addresses country-by-country report – click here
- OECD releases Colombia Stage 2 peer review report on implementation of Action 14 minimum standard – click here
- Cayman Islands: CRS compliance form deadline – click here
- The impact of the OECD’s BEPS 2.0 proposals on Hong Kong SAR – click here
- Peru creates a new tax-free zone – click here
- Amgen transfer pricing dispute – is this Medtronic redux? – click here
- Australian bill introduced to require tax reporting by digital platforms – click here
Romania
- The simplified staggering shows to the Tax Office that not all taxpayers are thieves. The complete guide for this measure that will remain in the Fiscal Code: how it will be applied, for what amounts, what are the conditions (RO) – click here
- The registration in the SPV is mandatory from March 1, 2022 (RO) – click here
- The NLP parliamentarians are preparing the cancellation of the obligations established by NAFTA regarding the daily allowances of the carriers and some restrictions for the Tax Office, after the inspections endangered the road freight transport industry (RO) – click here
- The Romanian corporate income tax grouping - Now up and running – 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
