brought to you by TPS
Europe
- Irish Finance Bill 2021 adopts transfer pricing, international tax changes – click here
- Ireland tax guide reviews mandatory disclosure regime – click here
- UK budget to strike balance between OECD goals and domestic tax agenda – click here
- Is your Group Ready for the end of LIBOR? – click here
- Italy introduces new patent box regime – click here
- Slovakia: Paperless communication system between tax authorities and taxpayers – click here
Global
- DEMPE analysis as a practical conceptual tool to accept/reject comparables – click here
- OECD: Review of carbon pricing and carbon taxes in G20 economies – click here
- United Nations launches MAP and Tax Dispute Resolution Handbook – click here
- E-invoicing and interaction with transfer pricing: a Middle East and African perspective – click here
- Singapore updates tax treaty guide to address arbitration – click here
- Paraguay clarifies transfer pricing rules – click here
- Facing the tightening of the screws on TP documentation in Mexico – click here
- Peruvian Tax Court establishes guidelines that entities must meet to qualify as beneficial owners under Peru-Chile income tax treaty – click here
- Senate Finance Chairman Wyden introduces “corporate profits minimum tax” – click here
- US tax plan shifts, with corporate minimum tax in, rate hikes out – click here
- Bahrain tax guide reviews mutual agreement procedure – click here
- OECD releases outcomes of fourth phase of peer reviews on BEPS Action 13 – click here
- OECD releases seventh batch of Stage 2 peer review reports on dispute resolution – click here
- This week in tax: US drops threat of tariffs over digital tax – click here
- Six country Joint Statement on transitional approach to existing unilateral measures during period before Pillar One is in effect – click here
Romania
- Changes in taxation and pensions that would take place next year and the deadlines provided in the PNRR: from joint controls of NAFA and the Labor Inspectorate, to pensions, such as the alignment of special ones with the principle of contributiveness (RO) – click here
- NAFA DOCUMENT puts access restrictions on taxpayers. An internal circular mentions emergency options, such as counters outside buildings (RO) – click here
- E-Invoice - NAFA prepares the procedure for organizing and registering in the RO e-Invoice register. The Finance prepares the technical and use specifications of the basic elements of the electronic invoice (RO) – click here and here
DAC6
- DAC6 in Portugal: Thinking ahead – 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
