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Europe
- Ireland: Ireland's Transfer Pricing Rules - Documentation Requirements – click here
- Spanish Supreme Court denies access to MAP in domestic GAAR tax case – click here
- Norway proposes important changes to rules on tax-free cross-border reorganizations – click here
- UK consults on introduction of corporate re-domiciliation regime – click here
- UK to update diverted profits tax for MAP relief, relieving provisions – click here
- German Transfer Pricing Modifications: Challenges for Multinational Taxpayers – click here
- French transfer pricing case highlights functional analysis at heart of tax litigation – click here
- European directive for the global minimum tax or fast-forward tax reform (RO) – click here
- Poland: Transfer pricing measures in “Polish Deal” legislation – click here
Global
- How leaning into transfer pricing transformation helps manage tax risk – click here
- US budget bill tax provisions’ effective dates, rates, thresholds – click here
- Dominican Republic: Transfer pricing rules, updated compliance and documentation requirements – click here
- United States: Voluntary transfer pricing initiative in Louisiana – click here
- Guatemala’s Superintendency of Tax Administration (SAT) has been requesting quick responses to some transfer pricing information requests – click here
- China: APA annual report provides statistics for 2020 – click here
- Statement on a two-pillar solution to address the tax challenges arising from the digitalisation of the economy – click here
- Joint statement from the United States, Austria, France, Italy, Spain, and the United Kingdom, regarding a compromise on a transitional approach to existing unilateral measures during the interim period before pillar 1 is in effect – click here
- Biden ‘confident’ has votes for new tax and spending framework – click here
- Global tax deal to proceed with G20 endorsement, but not all is resolved – click here
- Singapore finance minister explains why global tax deal is a ‘challenging development’ – click here
- American Institute of CPAs suggests Congress reconsider corporate minimum tax – click here
- “The winter of the multinationals": Leaders of the world's most powerful countries formally approve the agreement to tax multinationals at 15% and redistribute a part of the profits (RO) – click here
- Mauritania becomes 141st country to join global tax ‘Inclusive Framework’ – click here
- Global minimum tax will work, if implemented, OECD’s Saint-Amans says – click here
Romania
- Legislative order 1782/NAFA/04.11.2021 for approving the number of large taxpayers and the list of large taxpayers (RO) – click here
- Annex 2/Legislative order 1782/NAFA/04.11.2021 – Nominal list of large taxpayers to be administered by the General Directorate for the Administration of Large Taxpayers as of 01.01.2022 (RO) – click here
- Legislative order 1721/NAFA/29.10.2021 on the organisation of the administration of large taxpayers (RO) – click here
- The Finance Chapter from the Governance Programme is full of ambiguities. Otherwise, a lot of copy/paste from the National Recovery and Resilience Plan in the Annex (RO) – click here
- Simplified instalments are permanent: NAFA has prepared the procedure for granting them (RO) – click here and here
- EY SAF-T Index: Extension of grace period seen as "welcome and necessary" by large taxpayers (RO) – click here
- When can the tax authorities ask the company’s administrator for the money owed by the company? (RO) – click here
- A benefit of consumption-led economic growth: Romania could get more from taxing multinationals from 2023 onwards (RO) – click here
- Musat and Associates: Tax inspections at the end of 2021: the predilect inspection cases and what to do (RO) – click here
- It's official: NAFA has published its "shame list" for the third quarter of 2021 (RO) – click here
DAC6
- Understanding the complexities of EU tax harmonisation – click here
- Cyprus published the new DAC6 guidance – 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
