brought to you by TPS
Europe
- EU Commissioner underlines corporate tax reform plan – click here
- Netherlands to tackle “remarkable” tax avoidance arrangements – click here
- Germany: Law on DAC7, submitting transfer pricing documentation in tax audits, adopted by lower house of Parliament – click here
- Croatia: Proposal for windfall profits tax – click here
- Belgium: Assessment periods for income tax and VAT extended – click here
- Belgium: Election to determine VAT deduction on basis of actual use – click here
Global
- OECD holds Tax Certainty Day addressing MAP developments and tax certainty under Pillars One and Two – click here and here
- US IRS will consider applying the economic substance doctrine and related penalties more frequently in transfer pricing audits – click here
- Mexico publishes MLI in Federal Official Gazette – click here
- China: Advance pricing arrangement annual report for 2021 – click here
- Qatar: Transfer pricing documentation requirements – click here
- Guatemala: SAT proposes significant amendments to transfer pricing rules – click here
- Ghana: Tax measures in 2023 budget – click here
Romania
- Medium-sized taxpayers will have to submit the SAF-T declaration from January 1, 2023 (RO) – click here and here
- NAFA calendar: tax declarations for the month of December 2022 (RO) – click here
- The methodology for distributing the amounts paid by taxpayers into the single account and for extinguishing tax obligations will be modified by NAFA (RO) – click here
- Taxpayer's Guide 2023: Preparing for a Tax Inspection (RO) – click here
- The list of large taxpayers will not be updated by NAFA in December, but will be postponed for a year (RO) – click here
- Tax inspections on transfer prices may multiply, after NAFA regained access to an important verification tool (RO) – click here
- The head of NAFA says that the Tax Authority is facing a significant shortage of people on the fiscal inspection side (RO) – click here
- The financial statements for the year 2022 can be submitted until May 31, 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/
