brought to you by TPS
Europe
- Italy draft guidance clarifies transfer pricing documentation requirements – click here
- ‘Polish Deal’ tax reform passes lower house – click here
- Germany: 2021 German Administrative Principles – impact on TP and intangible contributions – click here
- Switzerland, Estonia, Ireland seek concessions in global tax deal – click here
- Moldova commits to start automatic exchange of financial account information by 2023 – click here
- Minimum overall tax of 15%: Ireland signs the agreement (RO) – click here; OECD and Ireland strike tax deal as others in EU line up, developing countries shrug (ENG) – click here
- EU Council adopts position on public country by country reporting of tax info – click here
- Finnish court rules on arm’s length range and transfer pricing adjustment point – click here
- “Back to the future?” – Belgian Court rules that DEMPE concept cannot be applied retroactively – click here
- Withholding taxes – new EU system to avoid double taxation – click here
Global
- Offshore havens and hidden riches of world leaders and billionaires exposed in unprecedented leak – Pandora Papers – click here
- Digital taxes should remain for companies outside Pillar 1, BEPS Monitoring Group says – click here
- Mexico proposes new transfer pricing rules of the game – click here
- Dominican Republic introduces country-by-country reporting rule – a decade after transfer pricing documentation obligations entered into force – click here
- Namibia signs BEPS tax convention – click here
- Thailand: New requirements for transfer pricing and Local file documentation – click here
- Three Transfer Pricing Cases and What We’ve Learned from Them – click here
Romania
- ANAF changes the criteria for the list of large taxpayers (RO) – click here; Reclassification of companies: The rules for classification in the category of large taxpayers will be adjusted (RO) – click here
- There are 3 months left until the implementation of SAF-T in Romania. What lessons can we learn from the experience of other states? (RO) – click here
- e-Invoice was approved by the Government - GEO regulates the structure of the electronic invoice and the way of using the system by companies and public institutions (RO) – click here
DAC6
- EU set to remove Seychelles from tax haven blacklist – documents – click here
- EU removes three jurisdictions from tax ‘black list’ – click here; Anguilla, Dominica, and Seychelles removed from EU tax blacklist – click here
- Hong Kong plans tax changes to get off EU’s ‘gray list’ – click here
- 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
