Europe
- Bulgaria: Changes in VAT law, including reporting of data regarding cross-border payments – click here
- UK: Draft UK transfer pricing documentation regulations published for consultation but Summary Audit Trail delayed – click here
- North Macedonia: Proposed changes to transfer pricing reporting – click here
- Kosovo: Introduction of tax procedures for application of income tax treaties – click here
- Denmark: Danish Supreme Court issues rulings on beneficial ownership – click here
- Poland: Recent tax-related developments (court decisions) – click here
Global
- Brazil: Introducing the Arm’s Length principle in Brazil / Brazil’s new transfer pricing rules and their impact on customs valuation / Brazil considers convergence with OECD transfer pricing standards – click here and here
- Mexico: Annual declaration 2022 for legal entities – click here
- Panama: Deadline for submitting 2021 country-by-country reports extended to 15 January 2023 – click here
Romania
- Companies can submit the financial statements for FY 2022 until 31 May 2023. What changes are being provided by Order 4268/2022? (RO) – click here
- New year, new taxes (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/