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Europe
- Ireland updates mutual agreement procedure guidelines for tax disputes – click here
- Poland: Safe harbor rate of interest, related-party loans in 2022 – click here
- Dutch government plans amendments to CFC tax and transfer pricing rules – click here
- Italian Revenue Agency provides tax guidance on CFC legislation – click here
- Malta: Draft transfer pricing rules issued for public consultation – click here
- Malta consults on draft transfer pricing rules, APA program – click here
- Cyprus amends definition of corporate tax residency and introduces withholding tax on payments of dividends, interest and royalties to companies in non-cooperative jurisdictions – click here
- Finnish transfer pricing adjustment provision amendments are now in force – click here
- European Commission’s response to the OECD Pillar 2 model rules – click here
Global
- Mexico’s 2022 Tax Reform – click here
- Nigeria transfer pricing local file requirement takes effect as suspension withdrawn – click here
- Comparability Analysis in Vietnamese Transfer Pricing – click here
- Singapore-Jordan tax treaty enters into force – click here
- Singapore-Armenia tax treaty enters into force – click here
- MNEs prepare for CbC reporting requirements in Thailand – click here
- Nigeria: Country-by-country reporting requirements by branches and subsidiaries of foreign MNEs – click here
- Brazilian tax ruling applies most favoured nation clause in tax treaty with Portugal – click here
- Global Minimum Taxation for Large Multinationals – click here
Romania
- Gabriel Biris: Taxation. A possible fiscal recovery plan (RO) – click here
- Tax amnesty reloaded. 2022 - good for a new breath of measure? (RO) – click here
- Taxation in 2022 : between good intentions, uncertainties, restrictive measures and hopes (RO) – click here
- 2022 will be the year of the reform of the taxation system with an impact in the future. The short-term stake will be the streamlining of NAFA (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
