Europe

  • EU Council agrees on minimum corporate tax rate – click here
  • Hungary: Guidance on transfer pricing reporting – click here
  • Poland: Amendments to decrees on transfer pricing reporting– click here
  • Czech Republic: Tax loss from transfer pricing adjustments abroad denied (court decision) – click here
  • Belgium implements new corporate income tax rules starting 1 January 2023 – click here
  • Slovakia: Changes to transfer pricing rules and limitations on deductibility of interest – click here

Global

  • Platform for Collaboration on Tax releases progress report– click here
  • OECD notes progress on tackling harmful tax practices – click here
  • United States: Consideration of tax consequences in determining arm’s length result (GLAM) – click here
  • United States administrative law basics for transfer pricing professionals – click here
  • United States: Report on recent US international tax developments – 9 December 2022– click here
  • Hong Kong and Mauritius sign comprehensive double taxation arrangement – click here
  • Uruguay’s Government enacts law to modify Uruguayan CIT source criteria – click here
  • UAE: Implementation of new federal corporate income tax system, related transfer pricing rules – click here 
  • Australia: the lodgment due dates large and medium-sized taxpayers – click here
  • Australia: key lodgment and payment dates for business – income tax returns – click here
  • Australia: information for registered agents about preparing and lodging tax statements and returns due in December 2022 – click here

Romania

  • SAF-T for medium-sized taxpayers from 1 January 2023/ What does the new NAFA order from the Official Monitor say? (RO) – click here or here
  • NAFA has published the list of medium-sized taxpayers (RO) – click here
  • Dan Manolescu (President of the Romanian Chamber of Tax Consultants): Distribute dividends this year from prior years' retained earnings and the first 3 quarters of the current year, to benefit from the 5% dividend tax. Possibly another quota increase to 10% (RO) – click here
  • ​Dan Manolescu (President of the Romanian Chamber of Tax Consultants): Watch out for sick leave in 2023. If you have a micro-enterprises, you can switch to corporate tax (RO) – click here
  • New tax changes sent to Klaus Iohannis (The President of Romania) to take effect from 1 January: from dividends and POS on receipts over RON 50,000, to property tax (RO) – click here
  • Romania’s Constitutional Court rejected the unconstitutionality complaint regarding the new tax changes provided by Ordinance no. 16/ 2022 (RO) – click here
  • Exemptions through special tax regimes increase next year to over RON 75 billion, despite the measures from GO 16/2022 and the budgetary consolidation commitments included in the NRRP – click here
  • Marcel Ciolacu (The President of the Chamber of Deputies): There is no future other than progressive taxation – click here
  • NAFA has trained several thousand "digital inspectors" – click here

DAC6

  • DAC6 violates lawyer-client confidentiality: CJEU – click here
  • 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/
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Note: Please note that TPS could not be held responsible for the content and accuracy of the information obtained by accessing these websites, nor for the consequences resulted from any activities one performs based on this information. Even though we are monitoring the outbound links, we do not have control over the availability of the information offered by external references or how often the information is updated.

Contacts

email: letstalk@transferpricing.global 

phone: 0040 742 159 142

 

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