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Europe
- Germany: Draft law amending interest on back taxes and tax refunds - click here
- Germany: Attribution of profits of permanent establishment without personnel (court decision) - click here
- The year 2022 brings new wave of transfer pricing audits to MNEs in Belgium - click here
- Poland: Protocol to income tax treaty with the Netherlands scheduled to enter into force - click here
- Poland: Possible amendments to tax measures in “Polish Deal” - click here
- Poland: New structure of electronic form for VAT invoices - click here
- Malta: Tax amendments regarding transfers of certain categories of immovable property - click here
- North Macedonia: VAT and excise tax changes - click here
- Turkey’s TP documentation requirement deadlines are approaching - click here
- Gibraltar: ISOLAS LLP Contributes To 2022 Chambers Corporate Tax Global Practice Guide - click here
- Swedish Administrative Court rules in favor of the taxpayer in transfer pricing case about control and substance - click here
- UK Supreme Court holds on the tax deductibility of employee share options required under IFRS 2 - click here
Global
- Taxing Intangibles: Is Cost-Sharing Compatible With APAs? - click here
- Announcement 2022-7: APMA program, APA statistics for 2021 - click here
- OECD: IT-format to support global tax reporting framework for digital platforms - click here
- OECD: Public Consultation on CRS - Crypto-Assets - click here
- New FATF Anti-Money Laundering Standards - click here
- Canada: Québec issues budget 2022–23 - click here
- Canada: Saskatchewan issues budget 2022-23 - click here
- Canada: Mutual agreement procedure (MAP) statistics for 2020 - click here
- US IRS releases 2021 report on US APAs: 145 new APA requests - click here
- US President Biden releases FY2023 Budget - click here
- Angola: Transfer pricing implications of updated list of “large taxpayers” - click here
- TP aspects of Mexico’s 2022 tax reform - click here
- Peru issues rules for reporting ultimate beneficial owners for 2022 and 2023 - click here
- Beneficial ownership in South Korea: Tax audit, appeal and planning opportunities - click here
- Australian transfer pricing: what multinational groups need to know - click here
Romania
- ICCJ and DGSC invalidate certain illegal NAFA practices often encountered in transfer pricing inspections (RO) - click here
- Carrier Amnesty in the Official Gazette. The situation should not be repeated. How to apply (RO) - click here
- NAFA and ITM controls begin. Name of the operation: Cronos / What areas are targeted (RO) - click here
- NAFA anti-fraud suspended the activity of several companies in 2021: an increase of over 200% (RO) - click here
- NAFA "Revolution" - change the site and introduce the mobile application (RO) - click here
- Fiscal obligations due on March 31, 2022 (RO) - click here
- After March 31, erroneous PFA payments will be refunded to payers (RO) - click here
- Individual taxpayers may file D230 by May 25, 2022 at the latest (RO) - click here
- More tax inspections and more effective: Which are the four pillars of the NAFA strategy? (RO) - click here
- CFA Romania analysts reduce their economic growth estimates for this year by almost one percentage point to 3.5% (RO) - click here
- Is the accounting evidence in 2022 carried out by the quantitative-value or global-value method for individual enterprises with NACE retail code? (RO) - click here
- Inflation could rise above expectations if wages rise (ECB bulletin) (RO) - click here
- Budget deficit of 0.72% of GDP for the first two months of 2022 (RO) - click here
- Protecting the rights of Romanian employees is the priority of the joint control action of IM and DGAF (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
