brought to you by TPS
Europe
- France: Revised guidelines on VAT exemption for insurance and related services – click here
- Malta: Reduced tax rates on transfers of immovable property extended until September 2022 (COVID-19) – click here
- Poland: Transfer pricing reporting changes – click here
- Denmark: Denmark introduces new filing requirements for transfer pricing documentation – click here
- Italy: Withholding tax exemption on cross-border interest payments applied on look-through basis (court decision) – click here
Global
- ITR: This week in tax: Probes, audits and indirect taxes dominate – click here
- Tax Advisers Europe: Opinion Statement TTC 1/2022 on the OECD Public Consultation on a Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard – click here
- OECD: Comments on extractives exclusion under Amount A of Pillar One – click here
- KPMG report: Why operationalizing transfer pricing is more important than ever – click here
- Switzerland: Tax transparency reporting statistics and global minimum tax update – click here
- UK: Transfer pricing statistics (FY 2021) – click here
- Mexico: KPMG report: BEPS 2.0 implementation considerations for Mexico – click here
- India: Guidance on filing updated tax returns – click here
- Canada: Highlights from the CRA’s 2020 Mutual Agreement Procedure Report – click here
- Canada: Canada vs Dow Chemicals – click here
Romania
- The 15% corporate tax rate – between French optimism and Polish scepticism – click here
- Confirmation – New NAFA president is Lucian Heius (RO) – click here
- SAF-T: Companies with a financial year other than the calendar year must report assets as of 2022 (RO) – click here
- NAFA calendar: Declaration 212, 230 Form, and other forms to be submitted in May 2022 (RO) – click here
- E-Transport: the list of goods with high tax risk that must be declared in the system has been published (RO) – click here
DAC6
- On 4 May 2022, Luxembourg Tax Authorities published an updated interpretation of DAC6 legislation – click here
- 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
