Europe
- Poland: Draft bill includes amendments to “Polish Deal” corporate income tax measures – click here
- Poland: Transfer pricing measures in draft bill – click here
- Bulgaria: MLI ratified – click here
- Denmark: Reminder of 6 September deadline for transfer pricing documentation – click here
- UK: Draft Legislation on the UK Transfer Pricing Documentation Requirements – click here
Global
- How FAR are you in transfer pricing documentation? – click here
- Investors Fly Blind Without Public Country-by-Country Reports – click here
- Understanding the real-world consequences of Pillar II – click here
- Azerbaijan amends rules for determining, applying transfer prices – click here
- Hong Kong: Implementation of Pillar Two deferred to 2024 at the earliest – click here
- India: Advance pricing agreement pipeline for MNCs clogged – click here
- United States: Sixth Circuit affirms taxpayer not liable for 40% penalty upon cancellation of APAs – click here
- United States: Pillar 2 outlook remains uncertain in U.S. – click here
- Mexico: Transfer pricing documentation for derivative financial transactions – click here
- Brazil Tax Forum: Concern mounts over comparable and intangibles in TP reform – click here
- Dominican Republic issues notice on the country-by-country report submission threshold – click here
- Does a global minimum tax make sense for South Africa? – click here
Romania
- What tax changes appeared in the Official Gazette: from NAFA's white list to the obligation of anti-fraud inspectors to analyze the taxpayer's point of view (RO) – click here
- The Tax Procedure Code will be amended. 10 important changes proposed by the Ministry of Finance (RO) – click here
- Tax documents sent via SPV will be considered as communicated directly from the date they are made available to taxpayers (RO) – click here
- Microenterprises in 2022 VS. microenterprises in 2023. How the conditions that companies have to meet have changed (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/