brought to you by TPS
Europe
- Republic of Moldova: Transfer pricing legislation introduced for the first time in Moldova. Implications for companies – click here
- The European Commission opened a consultation on Business in Europe: Framework for Income Taxation (BEFIT) – click here
- Cyprus: Clarification on bilateral Competent Authority Arrangement for exchange of CbC reports with United States – click here
- UK Chancellor reverses most of the Growth Plan tax measures – click here
- Germany: CJEU Confirms German Surcharge for Failing to Provide Sufficient Fiscal Documentation Does Not Violate Freedom of Establishment – click here
Global
- Bonne chance avec le TP, M. Saint-Amans! – click here
- OECD publishes final Crypto-Assets Reporting Framework and amendments to Common Reporting Standard – click here
- OECD’s second tax morale report focuses on role of MNEs and the Big Four – click here
- Korea: Transfer pricing adjustments added to customs value of imported goods when directly related – click here
- South Africa: Guidance on definition of “associated enterprises” under transfer pricing rules – click here
- Barbados issues updated guidance on country-by-country reporting – click here
Romania
- One out of three Romanians do NOT agree with a stable fiscal code / 56% want the removal of facilities in IT, construction and agriculture (RO) – click here
- The thresold for micro-enterprises could be reduced to EUR 300,000 in 2024/ Dan Manolescu (President of the Romanian Chamber of Tax Consultants) : If it's a chaos now, at least let's get the issue cleared up and the timetable set (RO) – click here
- Taxpayer Helpdesk: the Ministry of Finance is no longer responding to anything. Everything goes to NAFA, which sends taxpayers to consult the law (RO) – click here
- Where ANAF will focus its tax inspections in 2023 (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/
