Europe

  • Hungary amends decree prescribing special requirements for transfer pricing documentation – click here
  • Poland: Mandatory e-invoicing postponed until 1 July 2024 – click here
  • Germany: Status of income tax treaties – click here 
  • Serbia: Update on income tax treaties – click here 
  • Netherlands: Draft bill on temporary windfall profits tax on electricity producers – click here and here

Global

  • International tax reform: OECD releases technical guidance for implementation of the global minimum tax – click here
  • OECD releases manual on the handling of multilateral mutual agreement procedures and advance pricing arrangements pursuant to tax certainty agenda – click here 
  • OECD releases 2021 MAP statistics – observations from the Mainland China and Hong Kong SAR perspectives – click here
  • OECD: Administrative guidance for implementation of Pillar Two global minimum tax rules – click here
  • Brazil and The International Transfer Pricing Standards: Provisional Measure – click here
  • Three Main Aspects of Brazil’s Transfer Pricing Overhaul Plan – click here
  • Refresher on minimum Philippine TP requirements – click here
  • Nigeria: Federal Inland Revenue Service only authority for assessment and collection of taxes (court decision) – click here 

Romania

  • 2023 NAFA calendar: SAF-T reporting, special VAT return and other forms to be submitted to the tax authorities in February (RO) – click here and here
  • The main changes to the Fiscal Code from 1 January. A NAFA document (RO) – click here and here
  • A lawyer's advice for taxpayers on NAFA tax audits: If you want peace, be prepared for war (RO) – click here
  • Are companies that at the end of 2022 exceeded the turnover threshold of EUR 500,000 bound to pay profit tax? (RO) – click here
  • NAFA wants to replace Chat agents with a robot / Lucian Heius: We are trying to improve it by 2024 (RO) – click here
  • NAFA has initiated a draft order on individuals with large wealth. The tax authorities will send notices to Romania's rich people (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/
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Note: Please note that TPS could not be held responsible for the content and accuracy of the information obtained by accessing these websites, nor for the consequences resulted from any activities one performs based on this information. Even though we are monitoring the outbound links, we do not have control over the availability of the information offered by external references or how often the information is updated.

Contacts

email: letstalk@transferpricing.global 

phone: 0040 742 159 142

 

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