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Europe
- Slovakia: Changes to content of transfer pricing documentation – click here
- Czech Republic: Guidance provided in Q&As on new reporting obligation under DAC7 – click here
- Greece: Instructions on procedure for adjustment of taxable profits following tax audit – click here
- Moldova introduces its first transfer pricing legislation – click here
Global
- OECD: Revenue gains from BEPS 2.0 predicted to be higher than previously expected – click here
- South Africa: Interpretation note providing transfer pricing guidance on intragroup loans – click here
- Mexico: Changes in transfer pricing deadlines and other related issue– click here
- Brazil’s International Tax Reform: What Took So Long? – click here
- India: The government raises IP facilitator compensation for startups – click here
Romania
- Loss making taxpayer with all the statements filed and taxes paid. Will it be selected by NAFA for inspection? (RO) – click here
- What can taxpayers expect this year from NAFA regarding inspections: the "gesture of good faith" (RO) – click here
- What changes in the way individuals are verified by NAFA inspectors / How the compliance notice will look like (RO) – click here, here and here
- NBR official claims FDI firms pay excessive interest on loans from parent groups – click here
- NAFA: SPV will allow secure video sessions / The integrated risk management system will be implemented (RO) – click here
- How can taxpayers be exempted from paying additional accessories during the tax inspection period (RO) – click here
- NAFA inspectors have coaching sessions to change their mentality and be motivated (RO) – click here
- NAFA: Checks have begun on how the turnover of the companies that should pay the "solidarity tax" in the energy sector is calculated (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/
