brought to you by TPS
Europe
- EU directive will implement OECD tax deal ‘as is’ – click here
- European Parliament approves proposal to step up fight against harmful tax practices – click here
- CJEU to review German transfer pricing obligation: do national tax rules affect EU freedoms? – click here
- Serbia: Updated transfer pricing guidance, information for country-by-country report – click here
- Czech Republic: Arm’s length price, advertising as a deductible expense (court decision) – click here
- Austria updates transfer pricing guidelines – click here
- Cyprus Tax Authority issues clarification regarding Competent Authority Agreement with the United States for exchange of CbC reports – click here
- Denmark publishes bill relaxing transfer pricing documentation requirements in relation to domestic controlled transactions – click here
- Ireland: Business tax, VAT proposals in budget 2022 – click here
Global
- International community strikes a ground-breaking tax deal for the digital age – click here
- India extends applicability of transfer pricing safe harbour rules for another year – click here
- Vietnam: Guidelines on APA program changes – click here
- Australia: Proposed expansion of tax treaty network – click here
- Trinidad and Tobago proposes tax incentives for R&D, digital, foreign investment – click here
Romania
- Tax inspections in the field of transfer pricing (RO) – click here
- NAFTA is planning an increase of tax inspections. Is this the solution to improve tax collection? (RO) – click here
- How do you prepare for a possible NAFTA’s control on transfer pricing? 8 risk factors relevant to attract a possible tax inspection (RO) – click here
- The companies will have to fill in 260 mandatory fields, out of 750, to the new D406 statement (SAF-T). Which are the fines, the news and the deadlines? (RO) – click here
DAC6
- The transposition of DAC6 in Portugal – A step too far? – 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
