brought to you by TPS
Europe
- Determining the Arm’s Length Interest Rate – Recent Guidance in France – click here
- Cyprus: Guidance regarding transfer pricing documentation – click here
- Italy: Legislation to accelerate tax dispute resolution and improve tax court efficiency – click here
- Denmark: VAT corrections and errors subject to 30% interest surcharge – click here
- Poland: Recent tax developments relating to company reorganizations, lump-sum income tax, e-signing returns – click here
- Malta: Record keeping and reporting obligations for payment service providers beginning 2024 – click here
- Switzerland: Update on special arrangements for cross-border workers (COVID-19) – click here
- UK: Draft Legislation On The UK Transfer Pricing Documentation Requirements – click here
- UK: HMRC update their guidance on MTD ITSA – click here
Global
- Peru enacts temporary VAT reduction for specific hotels and restaurants – click here
- Dominican Republic’s General Directorate of Internal Taxes establishes guidelines for applying mutual agreement procedure – click here
- Chile: Requirements for reduced withholding tax rate for foreign insurance companies, recent VAT developments – click here
- Bolivia: Extended deadline for certain taxpayers to register in purchases and sales registry – click here
Romania
- Accounting regulations: Order 2048/2022 introduced the report regarding corporate income tax (RO) – click here
- NAFA controls: What kind of deficiencies the tax inspectors found after natural persons controls (RO) – click here
- NAFA asked for the bankruptcy of Romcab, a cables manufacturer for the automotive and telecommunications industry (RO) – click here
- Automatic information exchange regarding direct taxes – new section on NAFA portal (RO) – click here
- EY analysis: Ukrainian citizens who stayed more than six months in Romania have additional tax obligations (RO) – click here
DAC6
- Czech Republic: DAC 6 – practical examples for reporting of cross-border arrangements – 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/
