brought to you by TPS
Europe
- The European Commission publishes the Annual Report on Taxation 2022: Tax Policies in the European Union – click here
- EU to adopt minimum corporate tax with or without Hungary, says France – click here
- Differences in taxation in the CEE region – click here
- Poland: Poland Extends Transfer Pricing Documentation Deadlines – click here
- Finland: Finnish Tax Administration to Publish Guidance on Reverse Hybrid Legislation – click here
- Netherlands: Dutch Court of Appeal Releases Landmark Transfer Pricing Decision – click here
- Czech Republic: The fiscal authorities from Czech Republic have published further clarifications as regards the DAC6 reporting obligation (FAQ responses and practical examples) – click here
- Malta: The Transfer Pricing Landscape In Malta – click here
- UK: Use it wisely: a short delay to Pillar Two in the UK – click here
- UK: International tax update for multinationals operating in the UK - period to 24 June 2022 – click here
Global
- What’s the Outlook on Tax Certainty for MNEs Subject to Amount A? – click here
- Tax Transfer Pricing Services Market Size, Share, Current Developments, Growth Analysis Assessment, Market Strategies and Future Outlook 2028 – click here
- District Court: Changing a business model after purchasing company shares does not always constitute a tax event – click here
- Why Tax and Transfer Pricing Software Is Essential for Multinational Companies – click here
- Transfer Pricing Litigation: Where Are We Headed? (Transcript) – click here
- Consequences of BEPS and the GloBE rules under pillar two – click here
- USA: New Jersey Introduces Voluntary Transfer Pricing Initiative – click here
- Guatemala: SAT has been questioning transfer pricing policies for certain intragroup services – click here
- China: Customs and Tax Authorities in Shenzhen launch collaborative management of transfer pricing related to goods imported from related parties – click here
- Australia: Proposed amendments to thin capitalisation rules – click here
Romania
- The Ministry of Finance clarifies the tax facilities for the construction and agriculture/food sectors (RO) – click here
- Fake emails with payment arrears sent on behalf of NAFA: "Do not access the attached documents or links"(RO) – click here and here
- Lucian Heius, on the digitization of NAFA: We have big problems in convincing the people working in the financial state institutions to give up the famous paper file, to switch to the computer keyboard (RO) – click here
- Romania will no longer be "Europe's tax haven" after the government will increase the dividend tax. Alexandru Stanean, CEO of TeraPlast and member of ARIR: It will have an effect on the attractiveness of the local capital market (RO) – click here
- Among the significant measures decided this Wednesday in the Coalition: 40% of gambling winnings will be taxed / After the digitization of NAFA, the global income tax could be gradually introduced / Real estate transactions performed by individuals taxed at up to 3% (RO) – click here
- NAFA inspections are expected in the coming period. Which companies are targeted? (RO) – click here
- What tax changes will come into force in July (RO) – click here and here
- NAFA starts inspections on large taxpayers (RO) – click here
- Marcel Ciolacu: Progressive taxation will not be implemented this year or next year (RO) – click here
DAC6
- For the latest developments and news concerning DAC6 – 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/
