brought to you by TPS
Europe
- EU tax competition driven by R&D and other incentives, not just rates – click here
- UK: Transfer pricing items in HMRC annual report and accounts, 2020 to 2021 – click here
- Dutch 2022 budget approved by House of Representatives, moves to Senate – click here
- Swiss federal act on implementation of international tax agreements: ready for January 2022 – click here
- Italy issues draft guidance on hybrid mismatches – click here
- Changes to Poland’s pay and refund withholding tax regime from 2022 – click here
- Denmark vs Takeda A/S and NTC Parent S.a.r.l., November 2021, High Court, Cases B-2942-12 and B-171-13 – click here
- Denmark vs “Fashion Seller A/S”, November 2021, High Court, Case No SKM2021.582.OLR – click here
- Polish President signs major tax reform “Polish Order” – click here
Global
- OECD: Mutual agreement procedure (MAP) statistics for 2020 – click here
- OECD to release Economic Outlook on Wednesday 1 December 2021 – click here
- Tax dispute resolution via mutual agreement procedure works, mostly, but is still slow – click here
- US corporate and global minimum tax measures clear House, debate moves to Senate – click here
- Australian Taxation Office delays year-end country-by-country reporting deadline – click here
- Value of an entity within the digital economy: Considerations for distribution businesses – click here
- Taiwan: Pre-approval process for beneficial withholding tax rate under income tax treaty with Luxembourg – click here
- Thailand amends Revenue Code to facilitate international exchange of tax information – click here
- Success for taxpayer in Australia’s ‘backpacker tax’ case – click here
- Turkey and US agree on phase-out of digital tax – click here
Romania
- BIG DATA, BIG PROGRAM, BIG TIME . . . . at least 36 months for the NAFA’s modernization? (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
