brought to you by TPS
Europe
- Danish Tax Agency issues clarification on master file filing requirements – click here
- Denmark: Updated guidance on transfer pricing documentation – click here
- Italy: Guidance concerning transfer pricing documentation, penalty protection regime – click here
- Luxembourg Frowns on EU’s Shell Company Initiative – click here
Global
- The 2022 OECD Transfer Pricing Guidelines – click here for part one and here for part two
- Why transfer pricing is critical for the world’s premier tech hubs – click here
- KPMG report: Benefits of shared service centers in tax processes such as indirect tax and transfer pricing – click here
- Covid-19 Transfer Pricing Impact in Vietnam – Preparing for Audit – click here
- Qatar’s transfer pricing environment – click here
- Mexico’s 2022 income tax law takes effect, incorporates notable transfer pricing changes – click here
- Barbados: Rules requiring country-by-country reporting enacted – click here
- Botswana: Review of transfer pricing rules – click here
- South Africa: Draft interpretation note on intragroup loans, new transfer pricing guidance – click here
- Australia: Managing cross-border intercompany financing arrangements (court case) – click here
- Poland: Grant of free-of-charge guarantee treated as “transaction” for transfer pricing purposes (court decision) – click here
- Global minimum tax and its potential impact on business planning for MNCs in Singapore – click here
Romania
- Fiscal Code changes to be applied from 2023 (RO) – click here
- Declaration 101. The form can be submitted by the tax group until the 25th of June starting with 2023 (RO) – click here
- Guide to identifying real beneficiaries in 2022 (RO) – click here and here
- SAF-T: Declaration 406 does not generate payment obligations because it is strictly informative (RO) – click here
- Deloitte's opinion: the reasons why many Romanian companies are not ready for NAFA reporting (RO) – click here
- It's official: NAFA has published its "shame list" for the fourth quarter of 2021 (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
