brought to you by TPS
Europe
- EU Launches New Initiative Targeting Tax Advisers (Part 1) – click here
- EU Launches New Initiative Targeting Tax Advisers (Part 2) – click here
- Fundamentals of entity characterization in TPD – click here
- UK Arm of ADSS Posts 362% Jump in 2021 Profit – click here
- Updates On Transfer Pricing Rules Cyprus – click here
- Spanish Supreme Court rules on dynamic interpretation of tax treaties and “substance-over-form” characterization of cross-border transfer of client and operational data – click here
Global
- The world’s tax system under construction – click here
- Opinion: Why global consensus on pillars one and two is unrealistic – click here
- This week in tax: Ecofin expands EU blacklist, Canada tax gap balloons – click here
- Mexico takes first steps to ratify MLI – click here
- Peruvian Congress ratifies Convention to Harmonize Double Tax Treaties of Pacific Alliance – click here
- Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard – click here
Romania
- GEO 37/2021 was rejected. Micro-enterprises will have the obligation to keep records of the daily working hours of employees (RO) – click here
- The Ministry of Finance proposes a new accounting treatment applicable to capitalized amounts according to the provisions of art. III of GEO 119/2022 (RO) – click here
- What tax facilities do micro-enterprises and taxpayers who pay profit tax have in 2022, according to GEO 153/2020 (RO) – click here
- GEO Project: Tax inspections will NOT take place at the companies' headquarters (RO) – click here
- How GO 16/2022 amended the Fiscal Code: Title VI - Withholding tax (RO) – click here
- E-Invoice: Is it necessary to conclude an addendum to be the contract between the parties that provides that the system will be used? (RO) – click here
- The 3-month ROBOR index continues to grow, reaching 8.11% (RO) – click here
- Communication of the fiscal administrative act - the latest news from the legislation (RO) – click here
- Tax on excess profits of companies could be 'problematic'. What the IMF specialists announce (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/
