brought to you by TPS
Europe
- Global TP Forum Europe: Avoid re-characterisation discussions, speakers say – click here
- Global TP Forum Europe: TP analysis and ESG are ‘tied’ – click here
- EU: Updates to list of non-cooperative jurisdictions – click here
- Slovakia: Proposed changes to transfer pricing rules and limitations on deductibility of interest – click here
- Poland proposes change to shifted profits tax that places burden of proof on the Polish taxpayer – click here
- Keep your arm’s-length distance – how to meet Polish TP obligations – click here
- Poland: Recent tax developments relating to holding structure, deduction cap for intangible services – click here
- Sweden: Proposed legislation on cross-border divisions, conversions and mergers between EU member states – click here
Global
- Countries making substantial progress towards implementation of the two-pillar international tax reform – click here
- OECD: Report on tax incentives and the global minimum tax – click here
- Philippines: Guidelines and procedures for requesting MAP – click here
- A Case For A Revision To The Guidance On Intangibles In The Nigeria Transfer Pricing Regulations – click here
Romania
- New in the Fiscal Procedural Code: Major changes regarding tax inspections (RO) – click here and here
- The tax procedure in a new presentation: clearer, more digital! (RO) – click here
- The minimum profit tax at global level - what new changes can it bring to Romania? (RO) – click here
- Who will carry out the unexpected checks on taxpayers to verify their tax situation (GEO Draft) (RO) – click here
- Tax facilities for research and development activities: Additional clarifications in the legislation? (RO) – click here
- False messages sent on behalf of NAFA (RO) – click here
DAC6
- Finnish Ministry of Finance published follow-up report on experiences of DAC6 reporting in Finland – click here
- Denmark provides withholding tax exemption for nonresident charities as of 1 January 2023 – click here
- Irish Revenue Updates Guide to Exchange of Information Including New Section on DAC6 – click here
- Belgian Constitutional Court decision concerning DAC6 – 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/
