brought to you by TPS
Europe
- Italian Transfer Pricing Adjustments and VAT – click here
- German Ministry of Finance issues official guidance on withholding tax for software development services – click here
- Switzerland’s proposal to very efficiently implement Pillar 2 in a manner that should also make the lives of tax professionals easier – click here
- UK: Policy Paper: Transfer pricing documentation – click here
- DAC 7: New rules for digital platforms expected to apply as from 1 January 2023 – click here
Global
- OECD publishes public comments on progress report on “Amount A” of Pillar One – click here
- 6 ways transfer pricing is crucial for multinationals – click here
- Disrupting value chains: Intangibles TP considerations for insurance firms – click here
- Another brave new world: Transfer pricing in the blockchain space – click here
- India: Advance pricing agreement pipeline for MNCs clogged – click here
- Guatemala: Preliminary transfer pricing analysis prior to year end may benefit taxpayers – click here
- Brazilian tax authority may use information from transfer pricing study in customs valuations – click here
- Brazil: Impact of Pillar One on Brazil’s Transfer Pricing Regime – click here
- Brazil to Soon Send Draft Transfer Pricing Bill to Congress – click here
- Peru: Tax on remote gaming and remote sports betting introduced – click here
- Bahrain – Related Party Transactions For VAT In Bahrain – click here
- Cayman Islands: CRS enforcement guidelines updated – click here
Romania
- NAFA project: New categories of taxpayers will be exempted from D406 submission (SAF-T) (RO) – click here
- Extension of the Grace Period for SAF-T Transmission to NAFA in Romania – click here
- The nomenclature of payment obligations to the state budget, annex to form 100, was updated by Order 1542/2022 (RO) – click here
- Honorable list. The Ministry of Finance changes the tax procedure code: Taxpayers who have paid their obligations to the state will be publicly presented (RO) – click here
- The tax authorities will also publish the list of companies that do not have debts / 7 tax changes prepared – DOCUMENT (RO) – click here
- Analysis: The new changes brought to the Fiscal Code represent a hindrance to the development of the business environment as a whole, with high chances to kill small entrepreneurs (RO) – click here
- Companies will pay higher taxes if they do not receive from the employees the Affidavit for the part-time IEC (RO) – click here
- NAFA controls on individuals: The tax office will be able to issue the invitation, minutes of the meeting and other documents online (RO) – click here
- Courier companies and reporting to NAFA: The tax authorities prepared the application order. Which form will need to be filled in (RO) – click here
- Contzilla.ro: Executive Summary: 50 tax news for 2023 Executive Summary: 50 tax news for 2023 (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/
