Europe

  • EU countries: Transposition of EU directive, cross-border distributions of collective investment undertakings – click here
  • Malta: Malta's Income Tax Deadlines For The Month Of August – click here
  • EU: Corporate Tax and Transfer Pricing Implications of Workforce Fragmentation – click here
  • Netherlands Releases New Permanent Establishment Decree – click here
  • Observations on Germany’s draft bill on application of the exit taxation rules – click here
  • Austria: Charges towards Management Support Services are allowable as Business Expenditure – click here
  • UK: Potential additional hurdle to clear if interest on intra-group debt is to be tax deductible in the UK – click here
  • UK: London landmark tax avoidance scheme named – click here
  • Poland: Recent tax developments relating to company reorganizations – click here

Global

  • Australia: Joint Chiefs of Global Tax Enforcement – click here
  • Australia: Corporate tax transparency income threshold for resident private companies – click here
  • Australia: Proposal for increased public reporting of tax and country-by-country information – click here
  • Australia: Multinational tax proposals; thin capitalisation and intangibles and royalties integrity measures – click here
  • United States: Report on recent US international tax developments – 12 August 2022 – click here
  • United States: Tax Court’s determination of transfer pricing method, on remand from Eighth Circuit – click here
  • United States: Transfer Pricing Policy Update: The Inclusive Framework’s Pillars One and Two – click here
  • United States: Malawi wants a US mining company to pay $310 billion in back taxes – click here
  • Malaysia: Effective tax rate; country-by-country reporting data used for transfer pricing purposes – click here
  • Hong Kong: Company directors not liable for additional taxes for incorrect profits tax returns filed by company – click here
  • Costa Rica: Extension of deadline for filing dormant entities tax returns – click here
  • Canada: Reintroduced 2022 budget bill proposes corporate income tax changes (Ontario) – click here
  • Canada: Mandatory disclosure rules proposed to apply beginning 2023 – click here
  • United Arab Emirates: UAE Corporate Tax: Transfer Pricing – click here
  • Nigeria: Transfer Pricing Audits In Nigeria: Key Takeaways For Taxpayers – click here
  • Global and Regional Tax Trends in the Aftermath of Covid-19 – click here

Romania

  • NAFA checks continue. Economic operators who carry out trading activities with textile products are targeted (RO)  click here
  • Significant changes to the authorisation framework of the Romanian representative offices of foreign companies – click here
  • The government is preparing overtaxation on the energy producer-supplier-trader chain (RO) – click here

DAC6

  • Bi-annual evaluation of essential characteristics DAC6 - click here
  • Czech Republic: Guidance provided in Q&As on cross-border arrangement reporting under DAC6 - click here
  • 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/
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Note: Please note that TPS could not be held responsible for the content and accuracy of the information obtained by accessing these websites, nor for the consequences resulted from any activities one performs based on this information. Even though we are monitoring the outbound links, we do not have control over the availability of the information offered by external references or how often the information is updated.

Contacts

email: letstalk@transferpricing.global 

phone: 0040 742 159 142

 

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