brought to you by TPS
Europe
- New Hungarian transfer pricing rules impose additional reporting requirements and require adjustments to the median – click here
- Poland: No transfer pricing documentation or Local file reporting obligation, contribution to foreign company’s capital– click here
- Dutch Ministry of Finance publishes new transfer pricing decree – click here
- UK publishes draft legislation on new transfer pricing documentation requirements – click here and here
- German Federal Ministry of Finance publishes draft DAC7 implementation bill – click here
- Luxembourg: Corporate Tax 2022 – click here
- McDonald’s—Will the Growing Cooperation Between France’s Tax and Prosecution Authorities Erode Taxpayers’ Rights? – click here
- The Dutch Advocate General gives his opinion on the question if and when an incorrect fiscal unity decree issued by a tax inspector can be revised or withdrawn – click here
Global
- Transfer Pricing implications of increase in market interest rates – click here
- KPMG report: Amount B—the forgotten piece of the Pillar One jigsaw – click here
- US won’t sign onto OECD’s corporate minimum tax. Canada shouldn’t either – click here
- The evolution of TP regimes in Latin America – click here
- Brazilian Federal Revenue Service and the Inter-American Development Bank hold seminar as part of process to present new Brazilian transfer pricing system – click here
- Kenya introduces Country-by-Country reporting requirements – click here
- China: Watch out: Related Party Transaction in China – click here
- Singapore: Inland Revenue Authority of Singapore provided a high-level overview of which cost are deductible and which costs are non-deductible for an Investment Holding Companies – click here
Romania
- Major changes to taxation regarding HoReCa and micro-enterprises. Which tax regime do we choose? (RO) – click here
- The problem of declarations at NAFA: CECCAR initiated discussions in order to avoid application of penalties to companies (RO) – click here
- The SAF-T reporting obligation for some categories of taxpayers will be eliminated - draft (RO) – click here
- Companies that use classified information or must protect essential state security interests will be exempted from reporting to NAFA through SAF-T (RO) – click here
- Deloitte: Digitization of NAFA, what obligations do taxpayers covered by RO e-Transport have? (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/
