brought to you by TPS
Europe
- EU draft directive to tackle “shell entities”: ATAD III or the European Magnificent Seven-step approach – click here
- French 2022 finance law includes tax measures affecting MNEs – click here
- German Ministry of Finance publishes guidance on German royalty deduction limitation rule – click here
- Spain’s Tax Authority issues ruling on remote workers and permanent establishments during and after COVID-19 restrictions – click here
- Danish Tax Administration publishes new guidance on submission deadline for Master Files covering income years as of 1 January 2021– click here
- Italy’s new clarifications concerning VAT treatment of transfer pricing adjustments – click here
- Malta's Road To Transfer Pricing Rules – click here
- Montenegro introduces new landmark transfer pricing rules, corporate tax changes – click here
- Turkey enacts law to postpone inflation accounting and provides corporation tax exemption on gains related to conversions into Turkish Lira – click here
Global
- OECD releases 2021 update on peer review of preferential tax regimes – click here
- KPMG report: Transfer pricing documentation viewed as ongoing process, not a short-term project – click here
- Impact of Proposed Changes to Article 9 of OECD Model Tax Convention – click here
- UAE to introduce corporate tax for financial years starting as of 1 June 2023 – click here
- Paraguay requires new transfer pricing section on income tax return – click here
- OECD Council opens accession discussions with Peru as a candidate for OECD membership – click here
- Peruvian Tax Authority establishes guidelines for permanent establishments – click here
- Mexico: APAs no longer available for maquiladora companies – click here
- Nigeria: Transfer pricing outlook for 2022 – click here
- Taiwan: Recent changes to tax legislation – click here
- This week in tax: IMF pushes Japan to raise taxes – click here
- Australian Taxation Office wins Singtel TP dispute – click here
Romania
- Creative (and constructive) competition - how to call the Ministry of Finance? (RO) – click here
- Romania's membership to the OECD does not mean that we are a developed country, but on the way to development (RO) – click here
- OECD: We invite you because GDP per capita has increased in Romania from 30% to 63% of OECD’s average in the last 20 years (RO) – click here
- In dialogue with NAFA. I became a large taxpayer: What's next? Summary of discussions (RO) – click here
- Companies want to file the Declaration 100, but NAFA informs that the form is not up to date (RO) – click here
- Fiscal changes adopted by the Government (RO) – click here
- The new set of fiscal measures published on January 31, 2022 (RO) – click here
- Calendar of tax obligations for February 2022: What are the tax obligations that taxpayers have this month (RO) – click here
- Single Declaration 2022: What do NAFA specialists say about how to complete the Single Declaration (RO) – click here
- The new reporting obligation - NAFA is being digitized, but large taxpayers are not yet as prepared as the Tax Office would like (RO) – click here
- Many Romanian companies are not prepared for NAFA reporting. What are the reasons? (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
