brought to you by TPS
Europe
- Belgium: Year-end transfer pricing considerations – click here
- Poland: Interest rates for transfer pricing purposes – click here
- Italy: Impact of Italian guidelines on TP audits and APAs – click here
- UK Tax Update – December 2022 – click here
- UK: Why is transfer pricing suddenly important, post Brexit for business trading in the EU? – click here
- Spain implements EU Country-by-Country Reporting Directive applicable as of 22 June 2024 – click here
- Cyprus Introduced New Transfer Pricing Rules and Reporting Obligations – click here
- Montenegro: Arm’s length interest rate for 2023 – click here
- Latvia: Penalty for non-compliant transfer pricing documentation – click here
Global
- OECD releases public consultation document on Pillar One Amount A and Digital Services Taxes – click here
- OECD releases consultation document on tax certainty for the Pillar Two GloBE rules – click here
- Brazil Proposes Transfer Pricing Move to Arm’s Length Method – click here
- Argentina implements new mandatory disclosure regime for international transactions – click here
Romania
- Last-minute changes in the Tax Procedure Code - news on NAFA's tax inspections (RO) – click here
- Tax inspections 2023: EVERYTHING taxpayers need to know about how NAFA's inspections will be carried out starting January 1st, 2023 (RO) – click here
- Changes in NAFA's audits and inspections starting January 1st, 2023: 10 things to remember (RO) – click here
- NAFA's tax inspections in 2023: Companies will have the right to request the administrative dossier of the tax inspection action. There are also situations where documents are anonymized (RO) – click here
- NAFA will publish its "shame list" this month. Check if you work for a company with debts (RO) – click here
- What tax changes come into force starting January 1st, 2023 (RO) – click here
DAC6
- The CJEU affords protection to the doctrine of legal professional privilege within context of DAC6 – 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/
