brought to you by TPS
Europe
- Cyprus: The Importance of Transfer Pricing Rules – click here
- Bulgaria deposits an instrument for the ratification of the Multilateral BEPS Convention – click here
- EU: This week in tax: EU divided over energy windfall tax – click here
Global
- Bahrain: Deadline for ultimate parent entity of MNE resident in Bahrain to file country-by-country (CbC) report– click here
- Korea: Arm’s length interest rate on late-paid trade receivables; use of APA application information – click here
- Malaysia: Transfer pricing - Why should small and medium-sized enterprises (SMEs) care?– click here
- Saudi Arabia issues results and decisions following comments received on public consultation to modify Transfer Pricing Bylaws – click here
- United States: SEC signals support for country-by-country reporting – click here
- IFA 2022: Pillar two about ‘strengthening sovereignty’– click here
Romania
- Local transposition of Public CbCr Directive (i.e. EU Directive 2021/2101): Additions to the accounting regulations applicable to economic operators (RO) – click here
- NAFA will be able to issue online the minutes of the meeting with audited natural persons, as well as the minutes or the invitation / The Order is published in the Official Gazette (RO) – click here
- Clarification of tax legislation, essential for the future of research and development activities in Romania (RO) – click here
DAC6
- Belgium: DAC6 legislation held invalid, questions raised to CJEU (Constitutional Court decision) – 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/
