brought to you by TPS
Europe
- Hungary: Changes to transfer pricing rules, including reporting and documentation – click here
- Netherlands: Guidance on rule to combat transfer pricing mismatches in context of capital contributions – click here
- Finland: Reminder of FATCA and CRS annual information return submission deadlines – click here
- Poland: Guidance on tax rulings (Supreme Administrative Court decisions) – click here
- Poland: Deadline for follow-up withholding tax statement is 31 January 2023 – click here
- UK government sets date for new cross-border mandatory disclosure rules – click here
- UK Mandatory Disclosure Rules regulations are published – click here
- Cyprus: New single tax administration portal – click here
Global
- OECD releases new mutual agreement procedure statistics and country awards on the resolution of international tax disputes – click here
- 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
- Analysis: Pillar one crucial for $200bn in tax revenue gains – click here
- The DAC7 Directive: Are you in scope? – click here
- Report on recent US international tax developments – click here
- Honduras’ ZEDE regime is recognized as abolished following review by OECD Forum on Harmful Tax Practices – click here
- Brazil announces tax recovery measures – click here
- Guatemala’s Ministry of Public Finance amends Value Added Tax Regulations – click here
- South Africa: Interpretation note providing transfer pricing guidance on intragroup loans – click here
- Mauritius: Protocol amending Double Taxation Avoidance Agreement with Germany will be in force as of 1 July 2023 – click here
- China: Draft VAT law – click here
- Korea: Royalties subject to withholding under Korea-U.S. treaty (tax tribunal decision) – click here
- OECD releases revised methodology for the BEPS Action 14 peer reviews, additional data points in the MAP Statistics and a new framework for APA Statistics – click here
- Focus on country-by-country reporting data with Pillar Two minimum tax and public CbC reporting – click here
Romania
- What tax inspections will NAFA carry out this year on individuals and legal entities? (RO) – click here
- Tax increases are expected, but it's unknown if they will be implemented this year (RO) – click here
- Tax inspections will NOT be carried out at companies' headquarters, but directly from tax offices (RO) – click here
- Tax records in 2023: By GD 1568/2022 new facts will be included in the document, both for individuals and legal entities (RO) – click here
- Non-payment of VAT could become a tax offence, announces the head of NAFA (RO) – click here
- The Ministry of Finance’s structure is similar to a 90s structure. Secretary of State: We do not have transfer pricing specialists (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/
