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Europe
- Hungary: Proposed amendments to advance pricing arrangement rules and introduction of public CbC reporting – click here
- UK updates tax provision to reflect latest OECD transfer pricing guidance – click here
- Montenegro: Guidance under new transfer pricing rules – click here
- Denmark provides guidance on DAC7 registration for reporting obligations for platform operators – click here
Global
- OECD: Aggregated country-by-country reporting data – click here
- OECD: Comments on progress report on administration and tax certainty aspects of Amount A of Pillar One – click here
- US IRS 2022–2023 Priority Guidance Plan includes transfer pricing projects similar to last year – click here
- Argentina: Update on ratification of MLI – click here
- Brazil’s draft transfer pricing legislation gives clarity on intangibles – click here
Romania
- Proposal to amend the Fiscal Procedure Code: For amounts owed to taxpayers, the tax authorities will also pay late payment penalties, not just interest / In addition, bank attachments are to be lifted much faster than at present / Initiators want the tax authorities to stop blocking all taxpayer banking accounts for small debts (RO) – click here
- Proposal to amend the GO 16/2022: Companies will be required to accept payment by card only if they have cash receipts of more than RON 50,000 (RO) – click here
- How tax audits will be carried out in practice. NAFA President: No one should be scared. Risk class classification will not be public (RO) – click here
- NAFA President: no SAF-T audits will be carried out this year / There will be errors next year as well. We will not sanction an error (RO) – click here
- Recovery and resilience plan for Romania - Investing in the economy of the future / Tax Reform - 2023 should not bring any changes to the Tax Code (RO) – click here
- The Romanian Chamber of Tax Consultants (CCF) welcomes the elimination of discrimination against tax consultants in access the micro-enterprise regime (RO) – click here
- False messages on behalf of NAFA (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/
