brought to you by TPS
Europe
- How Do Investors Value the Publication of Tax Information? Evidence From the European Public Country-By-Country Reporting – click here
- Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches – click here
- New Transfer Pricing Legislation in Portugal – click here
- Italy tax agency issues circular on transfer pricing documentation rules – click here
- Norway proposes new limited access to cross-border group contributions within the EEA – click here
Global
- Corporate Tax Rates around the World, 2021 – click here
- OECD countries’ tax revenues fell in 2020, but less than their GDPs – click here
- Colombia and Uruguay sign double tax treaty – click here
- Big companies look to Senate to ease budget bill’s minimum tax – click here
- US beneficial ownership reporting rules target shell companies, tax evasion – click here
- Mexico: Withholding tax measures when subcontracting is involved (Yucatán) – click here
- Experts seek greater transparency in granting tax incentives – click here
- Qatar: Preferential tax treatment requires compliance with economic substance regulations – click here
- IMF To Bahamas: ‘Pre-Empt’ On Corporate Income Taxes – click here
- Taiwan and UK sign protocol to amend tax treaty – click here
- Taiwan: Tax treaty with Saudi Arabia enters into force – click here
- Seychelles to amend business tax rates, expand transfer pricing capacity – click here
- Israeli transfer pricing case addresses reclassification of trademark transaction, arm’s-length R&D pricing – click here
- Canadian company not liable for tax for foreign affiliate bank, Supreme Court holds – click here
- Whirlpool profits routed through foreign subsidiary subject to US tax, court holds – click here
Romania
- NAFA Bulletin: normative acts with fiscal incidence published in the Monitor between November 15 and 19, 2021 (RO) – click here
- Taxpayers can benefit from the payment instalments in simplified form of the outstanding tax obligations (RO) – click here
- Anti-fraud will be able to request the ex officio tax registration of taxpayers who have not fulfilled their obligation (RO) – click here
- SAF-T: Categories of taxpayers who have the obligation to submit D406 from 2022 (RO) – click here
- VIDEO PROFIT NEWS TV President of NAFA: More resources will be allocated to combat evasion and we will be firmer, but without pressure. Most taxpayers are fair, we will be discreet, not aggressive. How will the controls be (RO) – click here
- The annual declaration on beneficial ownership could be REMOVED again. What obligations remain in force for companies (RO) – click here
- Deloitte: OECD considers that the amicable settlement for resolving tax disputes is poorly used in Romania (RO) – click here
- Tax cuts for well-capitalized companies in 2021 – what conditions must be met by December 31st? (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
