brought to you by TPS
Europe
- ECJ AG’s opinion on issues relating to protection of legal privilege in the context of exchange of information obligations under DAC6 – click here
- ECJ rules on intragroup transaction concerning VAT concept of fixed establishment – click here
- Changes in Belgian tools to fight tax evasion impact French financial institutions – click here
Global
- Remarks by Assistant Secretary for Tax Policy Lily Batchelder on Global Corporate Tax at the Hutchins Center at Brookings Institute and the Urban-Brookings Tax Policy Center – click here
- Explainer: What is a global minimum tax and how could it affect companies, countries? – click here
- Muddled goals, broad scope lead to unexpected costs of OECD tax agreement – click here
- Are companies better off without reduced transfer pricing penalties? – click here
- There is a better way to avoid tax avoidance – click here
- Diving into IRS’s Annual Report on Advance Pricing Agreements: Can APMA Overcome Its Sisyphean Task? – click here
- Transfer Pricing 2022 – click here
- Tax Matters – The arm’s length principle explained – click here
- Zimbabwe: Extended deadlines for corporate income tax and transfer pricing returns for 2021 – click here
- Transactions across borders: FBR to conduct ‘transfer pricing’ audits – click here
- Mexico: Considerations for maquiladora transfer pricing strategy, given elimination of APAs – click here
Romania
- Microenterprise conditions 2022: What conditions a microenterprise must meet this year – click here
- Taxpayers can check on the NAFA website the authenticity of several categories of documents issued in electronic format and transmitted via SPV – click here
- All you need to know about the RO e-Transport system– click here
- eInvoice becomes mandatory starting with July 1st in the relationship between companies and state institutions – click here
- The tax strategy for 2023 and the progressive tax system in the works at the Government – 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
