brought to you by TPS
Europe
- EU: Five EU Member States issue joint statement committing to implementing global minimum tax (Pillar Two) – click here
- IFA 2022: EU seeks common digital reporting requirements – click here
- UK: Companies are advised to harmonize their transfer pricing and indirect tax practices – click here
- Cyprus: Notification Issued On Content Of Transfer Pricing Files – click here
- Ukraine: Deadline approaching to settle WHT liabilities for transfer pricing adjustments – click here
Global
- OECD: Making tax dispute resolution more effective: New peer review assessments for Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam – click here
- New Zealand: Dual resident companies get some relief under proposed tax changes – click here
- Gibraltar: Rule preventing double taxation of amounts recovered as unlawful state aid may be applied (CJEU judgment) – click here
- India: Application of “most favoured nation” clause under treaty with the Netherlands (tribunal decision) – click here
Romania
- I want a strong Tax Office: flexible, where possible, strictly, where necessary! (RO) – click here
- In the fall, the tax inspections are counted. The data published by NAFA indicate an increase of inspections over the coming period (RO) – click here
- Under the threat of a new lawsuit at CJEU, the Government will no longer exempt state-owned companies from filing the beneficial ownership statement (RO) – click here
- EO 123/2022: New entities are REQUIRED to submit the beneficial ownership statement form (RO) – click here
- OMV regarding the tax on energy company profits: “It makes no sense to use the last three years as a basis for calculation” (RO) – click here
DAC6
- Belgian Constitutional Court partially annulled Belgium’s implementation of the DAC 6 Directive – 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/
