brought to you by TPS
Europe
- Ireland consults on adoption of public country-by-country tax reporting – click here
- Tax changes for investors in Poland real estate – click here
- Taxpayers win against authorities in CJEU ruling over DAC6 data fishing– click here
Global
- Advantages of implementing operational transfer pricing – click here
- TP automation is an ally to face controversy – click here
- OECD releases 2020 peer review report on BEPS Action 5 on the Exchange of Information of Tax Rulings – click here
- Australia: Independent parties would not have agreed to changes to financing arrangement (court decision) – click here
- ATO prevails in Singapore Telecom Australia intercompany financing litigation – click here
- Cyprus and Jordan signed tax treaty on December 17 that is based on OECD and UN models and incorporates base erosion and profit shifting (BEPS) minimum standards: Cyprus Ministry of Finance – click here
- Privacy of corporate taxpayer information in the Australian tax system – click here
- Australian Taxation Office addresses imported hybrid mismatch rule – click here
- Canada’s Trudeau outlines corporate and international tax priorities in mandate letter – click here
- Canada's Minister of Finance tables Digital Services Tax – click here
- OECD releases Pillar Two model rules for domestic implementation of 15% global minimum tax – click here and here
- US tax bill stumbles as OECD rolls out global minimum tax rules – click here
- GloBE model rules: a peek into key provisions – click here
Romania
- The 24-month minimum wage period will take effect on January 1, the 24-month period after which the employee's salary must be increased (RO) – click here
- NAFA is preparing massive jobs (RO) – click here
- NAFA accelerates the fight against evasion – targeting the digital economy, trade in used cars, construction, real estate, car repairs, trade, non-profit entities, but also self-employed individuals (RO) – click here
- The government signed - Amendment to re-incrimination as a criminal act of withholding tax, retention and collection is punishable, without transfer to the budget, but the sanction of non-collection is waived. Salary freezes, except. No micro-enterprises (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
