brought to you by TPS
Europe
- European Commission proposes new Directive on corporate sustainability due diligence – click here
- Transfer pricing in Germany: issues to monitor and address in 2022 – click here
- Implemented modifications to the German TP legislation – click here
- Spanish National Court challenges the application of an internal CUP in favor of the TNMM – click here
- Spain’s annual guidelines on tax and customs controls focus on transfer pricing issues – click here
- Belgium: Tax authorities launch annual round of transfer pricing audits – click here
- Bulgaria: Withholding tax on “fictitious interest” assessed on interest-free loan (CJEU judgment) – click here
- Poland: Transfer pricing documentation and financial transactions involving loans – click here
- Italian Tax Authorities issue resolution on Mandatory Disclosure Rules – click here
- Estonia: Amendments to transfer pricing regulation – click here
Global
- OECD releases third batch of transfer pricing country profiles – click here
- International taxation: two-pillar plan and the OECD mainstream – click here
- Updates on BEPS 2.0 project from OECD Tax Talks and G20 Finance Ministers meeting – click here
- The Road to Audit-proof Transfer Pricing Documentation – click here
- Bahrain and Romania deposit instruments for the ratification of the Multilateral BEPS Convention – click here
- New UAE transfer pricing regulations to enhance UAE regional hub status – click here
- Australia: Get ready for fringe benefits tax time – click here
- Australian patent box R&D tax rules bill introduced in parliament – click here
- India: New taxation scheme for virtual digital assets – click here
- What Every Taxpayer Should Learn from Coca-Cola – click here
Romania
- Important tax issues for companies during March 2022 (RO) – click here
- What happens in March in terms of taxation: NAFA and ITM tax audits, mandatory SPV and re-incrimination of evasion (RO) – click here
- Cancellation of the obligations established by NAFA regarding the per diem allowances granted by transporters. The Parliament adopted the draft law clarifying the tax treatment of transnational per diem allowances (RO) – click here
- The Tax Code for 2022, updated to include the new provisions up to those of the Government Emergency Ordinance no. 11/2022, was published by NAFA (RO) – click here
- Order of the President of the National Agency for Fiscal Administration no. 237/2022 (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
