brought to you by TPS
Europe
- Janet Yellen welcomes EU agreement on global minimum tax – click here
- UK: Draft regulations: The Transfer Pricing Records Regulations 2023 – click here
- Switzerland: Swiss Parliament approves domestic BEPS 2.0 Pillar Two implementation | Constitutional amendment now subject to public vote – click here
- Serbia: Rulebook on arm’s length interest rates for 2022 – click here
- Ireland: OECD MAP Statistics for 2021 | Irish Competent Authority is top of the class in MAP – click here
Global
- Tax challenges of digitalization: OECD invites public input on the draft Multilateral Convention provisions on digital services taxes and other relevant similar measures under Amount A of Pillar One – click here
- Tax challenges of digitalization: OECD invites comments on compliance and tax certainty aspects of global minimum tax – click here
- Colombia: Tax reform measures include 15% minimum tax, surcharges, digital services tax – click here
- UAE: New transfer pricing rules – click here
- Korea: Tax authority’s determination of arm’s length price upheld (Tax Tribunal decision) – click here
Romania
- New regulations on the classification of large and medium-sized taxpayers. When will companies report in SAF-T? (RO) – click here
- President Klaus Iohannis promulgated on Tuesday the law that sets a new threshold for the 5% tax on housing purchases and a new threshold for micro-enterprises (RO) – click here and here
- It's official: the list of large taxpayers will no longer be updated this year, it will be updated at the end of 2023 (RO) – click here
- NAFA has finalized the criteria for determining the tax risk level of a company (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/
