brought to you by TPS
Europe
- Year-end transfer pricing adjustments and DAC6 obligations in Italy: an additional administrative burden for MNEs? – click here
- Italy: Changes to cooperative compliance regime – click here
- Czech Republic: Economic challenges potentially affecting transfer pricing – click here
- The EU Means Business When it Comes to Shell Companies – click here
- Cyprus Tax Authorities publish 10-year government bond yield rates for NID purposes – click here
- Cyprus: Protocol Amending The Double Tax Convention Between The Republic Of Cyprus And The Swiss Confederation – click here
- Cyprus: Protocol Amending The Double Tax Convention Between The Republic Of Cyprus And The Federal Republic Of Germany – click here
- Cyprus Adopts Defensive Tax Measures Against EU-blacklisted Jurisdictions – click here
Global
- OECD: Public consultation on two-pillar solution launched; first building block under Pillar One released – click here
- Inclusive Framework BEPS Agreement: 10 key takeaways – click here
- The Days of Operating Substance less “Shell Companies” is Over – click here
- UAE (United Arab Emirates) : Transfer pricing implications with introduction of a corporate income tax regime – click here
- Lesotho, Thailand and Vietnam sign landmark agreement to strengthen their tax treaties – click here
- Mexico Says Adios to Advanced Pricing Agreements for Maquiladoras – click here
- China uses big data to crack down on multinational companies involved in tax evasion – click here
- US final regulations treat domestic partnerships as aggregates for applying certain subpart F provisions, and proposed regulations would apply a similar approach to PFICs – click here
- India: Tax withheld reduced by “equalization levy” (digital services tax) paid (court decision) – click here
- Trinidad and Tobago: Court of Appeal quashes treaty shopping scheme – click here
Romania
- NAFA - clarifications regarding the obligation to submit the SAF-T file (RO) – click here and here
- NAFA reminds companies, PFA, liberal professions and other categories that from March 1 the communication with the Tax Office will be only through SPV (RO) – click here
- The Minister of Finance announces essential changes to the Tax Code: from the taxation of housing, the third car and the tip / "There is too much concern to accumulate property" (RO) – click here and here
- Daniel Daianu, BNR: The discussions within the EU regarding an adaptation of the fiscal rules have relevance for Romania as well, but do not change the data of our fiscal issue: The fiscal / budgetary correction is a mandatory one! (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
