brought to you by TPS
Europe
- Finnish government proposal implements tax rule against reverse hybrid mismatches – click here
- Ukraine adopts new procedure on advance pricing agreements for transfer pricing purposes – click here
- Reinforcing Multilateral Co-operation in Tax Matters for a Fair and Inclusive Recovery – click here (Global Forum Annual report)
- International tax-related information exchange generates billions in revenue, Global Forum reports – click here
- Spain introduces minimum tax of 15% for companies – click here
Global
- Rich Countries' Double Standards on Taxation – click here
- Global Tax Reset - Transfer Pricing Documentation Summary – click here
- Egypt slowly adopting tax changes on base erosion and profit shifting – click here
- OECD must engage business advisory group on tax deal implementation, BIAC asserts – click here
- Global Forum on Transparency and Exchange of information for tax purposes – click here (plenary meeting 17 to 19 November) – click here
- Peer Review of the Automatic Exchange of Financial Account Information 2021 – click here; Romania – click here
- Australian Taxation Office’s transfer pricing audit of ResMed: an illustrative model – click here
Romania
- Opinion-response to the opinion of the PSD vice-president: we can abolish the single quota, but what have we solved with this? (RO) – click here
- Transfer prices: How the ESG impact will materialize for Romanian companies (RO) – click here
- Romania: Cancellation and reissuance of invoice, no implications for VAT refund period (CJEU judgment) (RO) – click here
- Romania updates list of large taxpayers required to prepare transfer pricing documentation (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
- Luxembourg’s Mandatory Disclosure Regime (DAC6)—Are You Ready For Audit? – click here
