brought to you by TPS
Europe
- The European Commission opened a public consultation on the necessity to tackle the role of enablers involved in facilitating tax evasion and aggressive tax planning in the European Union – click here
- Wielding the Brussels Effect: A Self-Help Approach to Pillar 1 – click here
- The Netherlands issues new transfer pricing decree – click here
- Denmark: Online submission system for mandatory transfer pricing documentation available – click here
- Cyprus: New transfer pricing documentation requirements, APA application framework introduced – click here
- Cyprus introduces transfer pricing rules and documentation requirements – click here
- Poland: Transfer pricing measures in proposed legislation – click here
- Hungary’s vetoing of the proposed the proposed Pillar 2 Directive seems to have really annoyed the Members of the European Parliament and they demand a relaunch of discussions to gradually introduce majority voting – click here
- Hungary: Financial transaction tax extended to cross-border payment services – click here
- Montenegro signs CRS MCAA – click here
- The Dutch Supreme Court rules on the interpretation of the remittance provision as included in the Dutch-Maltese tax treaty – click here
- Netherlands: Allocation of debt and equity to PE, other transfer pricing issues (appellate court decision) – click here
Global
- OECD publishes updated profiles for jurisdictions applying arbitration under MLI – click here and here
- Corporation tax: Why plans to set a global rate are too complicated and need a new approach – click here
- Watch it! Time is running out for tax dodgers – click here
- The Colombian National Tax and Customs Administration (DIAN) modified 2021’s Resolution 164 related to the Ultimate Beneficial Owner´s Report (RUB). – click here
- New CbC Reporting Requirements to Apply in Kenya – click here
- Clarification of treatment of technical services under Brazil-Japan tax treaty – click here
Romania
- NAFA has prepared tax risk sub-criteria that may lead to controls by inspectors (RO) – click here
- Removing tax consultants from the beneficiaries of the micro-enterprise regime. Dan Manolescu, Chairman of the CCF: It serves neither taxpayers nor the state (RO) – click here and here
- Proposal: The specific tax will be REPEALED from 1 August 2022 – click here
- From 2023, new rules for the micro tax regime: threshold reduced to 500,000 Euros, abolition of the 3% tax rate, the company must have at least one employee – click here and here
- The new tax provisions must be accompanied by efforts to increase collection – click here and here
- NAFA CALL CENTER: The telephone number where taxpayers can obtain assistance in the field of tax and information technology – click here
- The application of e-invoicing in B2G: NAFA has published a list of public entities – 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/
