brought to you by TPS
Europe
- Dutch intercompany financing rulings and the transfer pricing of intercompany loans – click here
- Ireland clarifies transfer pricing rules for ‘section 110’ companies – click here
- Germany: New administrative guidelines for transfer pricing – click here
- German Ministry of Finance issues guidance on dispute resolutions for income and property taxes – click here
- Poland to introduce minimum tax rate for large corporations – click here
- Turkey reduces withholding tax rate to 0% for certain venture capital and real estate investment fund earnings – click here
- European banks’ tax haven use persists but varies widely, study finds – click here
Global
- The impact of change management on TP from an industry perspective – click here
- TP audit risk escalates in Mexico – click here
- Singapore tax authorities issue revised TP guidelines – click here
- Botswana: Threshold for preparing and filing transfer pricing documentation – click here
- Sri Lanka updates transfer pricing rules for country-by-country reporting – click here
- Vietnam’s new transfer pricing APA regulations – some hurdles but still promising – click here
- India announces rules for book profits tax relief related to APAs, secondary adjustments – click here
- China STA publishes Public Notice on the application of simplified procedures for unilateral APAs – click here and here
- Two minimum taxes: US eyes robust rate, while small countries seek carve-outs – click here
- Nobel laureate Stiglitz says global tax plan should aim higher – click here
- Legal professional privilege for tax advice in Australia. ATO is in court – click here
- Tax treaty amendments aim to clamp down on tax evasion, Parly hears – click here
- ICAP multilateral tax risk assurance program applications due September 30 – click here
- Report on recent US international tax developments – 2 September 2021 – click here
- US IRS articulates five-factor test in determining income inclusion of reimbursement payments – click here
- US congressional research papers prepare lawmakers for international tax debate – click here
Romania
- The most important 11 fiscal amendments adopted by the Government: from simplifying the calculation method of the building tax to enrolling in the VPS or permanentizing the simplified staggering (RO) – click here
- Implementation of SAF-T in Romania: Top 3 implications for companies (RO) – click here
- A new threshold exceeded in practice regarding transfer pricing: NAFA accepts voluntary adjustments by reducing the tax base (RO) – click here
- The hourly cost of labor has raised (RO) – click here
- eFacturare will be launched on September 15 for tests, and from October 1, it will be operational for invoices issued between companies and state institutions (RO) – click here
- Fitch warns – the collapse of the governing coalition could disrupt fiscal consolidation efforts in Romania (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
- Cypriot Tax Department Announces Update Of XML Schema For DAC6/MDR Submissions – click here
