brought to you by TPS
Europe
- Statistical approaches to TP adjustments for profit split systems – click here
- Poland: Is 7.2% really the maximum interest deduction? – click here
- Analyzing Recent Tax Trends Among EU Countries – click here
- EU Finance Ministers continue negotiations to adopt Pillar Two Directive in light of Poland’s remaining objection – click here
- Danish High Court rejects discretionary tax assessment in groundbreaking transfer pricing case – click here
- Poland issues binding interpretation of the concept of `controlled transaction’ for transfer pricing purposes – click here
Global
- US-Chile tax treaty advances through the approval process – click here
- Report on recent US international tax developments – 1 April 2022- click here
- US | FY2023 Budget includes new details on international tax proposals – click here
- OECD: New inventory of tax technology initiatives- click here
- Corporation tax relief for lapsed share options – taxpayers win at the Supreme Court – click here
- TP aspects of Mexico’s 2022 tax reform – click here
- Thailand: Extended deadline for filing transfer pricing disclosure form for 2020 (COVID-19) – click here
- US APA report for 2021 shows steady overall results and increased interest in APA program – click here
- OECD releases fourth annual peer review report on BEPS Action 6 relating to prevention of treaty abuse – click here
- Peru changes tax law regarding profit-sharing association contracts- click here
- India entered into 62 APAs in 2021-2022 – click here
- Thailand extends deadlines for filing transfer pricing disclosure forms and reports – click here
- ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis – click here
Romania
- The 15% corporate tax rate – between French optimism and Polish scepticism – click here; For more details – click here
- Resolution of appeals by the Ministry of Finance: The project instructions have been prepared (RO) – click here
- NAFA has published the calendar of fiscal obligations for APRIL 2022 (RO) – click here
- The transition ceiling from the micro income tax to the profit tax and the related declarations (RO) – click here
- Preparation and submission of annual financial statements and accounting reports for 2021 (RO) – click here
- NAFA launches the application on MOBIL and introduces new electronic services in SPV for taxpayers (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
