brought to you by TPS
Europe
- EU Council updates tax blacklist – click here
- EU Commission extends inquiry into Gibraltar’s corporate tax regime – click here
- Spain implements reverse hybrid mismatches rule under EU ATAD 2 – click here
- Transfer Pricing Deadlines – Poland (2023) – click here
- Germany: Draft legislation to implement public country-by-country reporting; update on Pillar Two implementation – click here
- EU businesses lament an increase in windfall taxes – click here
Global
- Hong Kong bolstering cross-border tax regime – click here and here
- Australia sets out plan for public CbCR – click here and here
- APAC taxpayers are on edge as a result of aggressive audits – click here
- Peruvian President ratifies Convention to Harmonize the Double Tax Treaties of Pacific Alliance – click here
- Argentine Tax Authority extends suspension of mandatory disclosure regime – click here
- South Africa: Preparation For A Transfer Pricing Audit: Are You Ready? – click here
- Profit shifting continues despite OECD, US tax reform: Research – click here
Romania
- Proposal to extend deadlines for submitting tax returns under certain circumstances for reasons not attributable to the taxpayer, according to a draft law – click here and here
- The companies have to check, at the end of the year, whether they fall within certain tax thresholds if they want to remain under the same tax regime in 2023 – click here
- NAFA has published the "white list" of taxpayers with no outstanding tax obligation – click here
- The list of webinars organized by NAFA in November: microenterprises and the taxation of rental income – 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/
