brought to you by TPS
Europe
- UK: Public consultation on implementation of Pillar Two – click here
- Swiss international tax update addresses OECD deal, treaties, MAP – click here
- Poland publishes statistics on MDR information submitted between January 2019 and September 2021 – click here
- Cyprus expands treaty network as of 1 January 2022 – click here
- Lithuania amends corporate income tax law – click here
- Belarusian Tax Ministry clarifies taxation of foreign organizations and transfer pricing rules amid changes to the tax code – click here
- Public EU Country-by-Country reporting: All you need to know in 5 simple questions – click here
- Cyprus: Country-by-country report for 2020 is due 31 January 2022 – click here
- UK sets out approach to global minimum tax implementation – click here
- Switzerland will implement global minimum tax by constitutional amendment – click here
Global
- Azerbaijan: Transfer pricing measures – click here
- Considering joint value creation in the tech industry – click here
- The countdown to pillar one begins – click here
- Post-Covid Considerations for REIT Transfer Pricing – click here
- Final rules address tax consequences of transitioning from the use of LIBOR and other interbank offered rates in certain financial contracts – click here
- Peru publishes thin capitalization regulations – click here
- Paraguay modifies nonresident tax for digital services – click here
- Paraguayan Tax Authority creates registry of authorized local transfer pricing professionals – click here
- Colombia issues resolution on ultimate beneficial owners – click here
- Costa Rica’s Congress will discuss a bill that would modify PE definition – click here
- Nigeria: A Review Of Recent Transfer Pricing Developments In Nigeria And The Outlook For 2022 – click here
- India: CBDT extends ITR filing deadline for corporates till Mar 15 – click here
- Australian Taxation Office plans review of advance pricing arrangement program – click here
- Barbados country-by-country reporting tax law takes effect – click here
- Bahrain: Country-by-country obligations extended to 28 February 2022 – click here
- Thailand: Extended deadlines for submitting country-by-country reports – click here
- This week in tax: Cairn drops lawsuit to claim Indian tax refund – click here
- Australian Federal Court Judgment Against Singtel In Transfer Pricing Dispute– click here
- OECD’s ‘complex’ minimum tax rules have ‘major policy issues,’ BIAC says – click here
Romania
- NAFA 2022 calendar: The main declarations to be submitted in January (RO) – click here
- Contzilla.ro: Synthesis of fiscal news for 2022 (RO) – click here
- It is official: the updated Fiscal Code 2022, including the provisions of OUG 130/2021 was published by NAFA (RO) – click here
- Deloitte analysis: record number of mergers and acquisitions in 2021 and expectations of unprecedented intense activity in the coming years (RO) – click here
- Mihai Daraban (CCIR): Annually, over 334,000 companies fail to file balance sheets and evade controls by NAFA. FBI representatives: A single corrupt company can lead to the destruction of the industry to which it belongs (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
