Europe
- HMRC Consultation outcome Transfer pricing documentation – click here
- EU: “Public” country-by-country reporting directive published in EU Official Journal – click here
- Czech Republic: GFD Information - On Transfer Pricing Guidelines in the Area of Financial Transactions – click here
- Czech Republic: GFD information on the impact of the COVID-19 pandemic on transfer pricing – click here
- EU’s ‘number one priority’ in tax is implementing OECD deal, Gentiloni says– click here
- Germany: Arm's length interest on intercompany loans (court decisions) – click here
- Denmark adopts new rules relaxing transfer pricing documentation requirements for domestic controlled transactions and addressing the application of benchmarking – click here
- Dutch committee presents report on conduit companies and associated tax policy options – click here
- Portugal: Guidance concerning advance pricing agreements, transfer pricing documentation – click here
- Polish Deal introduces further domestic measures to limit profit shifting – click here
- Ireland: What To Know If Appealing A Tax Assessment – click here
- Belgium and France sign new double tax treaty – click here
Global
- ITR’s digital hub: Taxing the digital economy – click here
- Coca-Cola denied reconsideration in transfer pricing dispute due to ‘futile’ arguments – click here
- Pillar one’s Amount A: A revolution in TP controversy – click here
- Tax World 2022: Global tax trends in the leadership acropolis – click here
- United States and Turkey: Competent Authority Arrangement regarding exchange of country-by-country reports – click here
- Australia: Transfer pricing and ATO report on “reportable tax position” schedule – click here
- Transfer Pricing in Vietnam – An Overview – click here
- The impact of BEPS on tax incentives in Hong Kong SAR – click here
- Kenya trial to bridge transfer pricing and customs in landmark customs audit case – click here
- Preferential tax regimes could bring uncertainty and controversy to Colombia – click here
- Argentine Government issues new regulations on tax on financial transactions – click here
- Zambia: Transfer pricing measures included in 2022 budget – click here
- Bahrain: Country-by-country notifications due 31 December 2021 – click here
- Canada vs Alta Energy Luxembourg S.A.R.L., November 2021, Supreme Court, Case No 2021 SCC 49 – 2021-11-26 – click here
Romania
- The procedure for implementing and managing a fiscal group, explained by the NAFA representatives (RO) – click here
- The fiscal obligations for December 2021 were published by NAFA (RO) – click here
- The 10 main questions asked by taxpayers to the Tax Office. What are the answers (RO) – click here
- Taxation of income from activities on online platforms. How, when, how much? What effect does it have on communities of bloggers, vloggers, influencers and other online operators? (RO) – click here
- Deloitte study: Multinational companies expect tax increases due to the effects of the COVID-19 pandemic, and 90% estimate the increase of tax disputes (RO) – click here
DAC6
- DAC6: UK Mandatory Disclosure Rules Consultation Released– click here
- Cyprus postponed the imposition of administrative fines for overdue DAC6 submissions – 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