brought to you by TPS
Europe
- UK: HMRC transfer pricing and diverted profits tax statistics for year ended 31st March 2022 – click here and here;
- EU: Updates to list of non-cooperative jurisdictions (four added to “black list”, revisions to “grey list”) – click here;
- EU: An overview of the new EU Public Country-by-Country Reporting obligations– click here;
- Poland: Draft legislation implementing new reporting obligations for digital platform operators (DAC7) – click here;
- Germany implements new UBO reporting obligations for foreign entities with direct or indirect ownership in German real estate – click here;
- Sweden: Proposal for implementation of public country-by-country reporting – click here;
Global
- OECD: Comments on public consultation documents on implementation under Pillar Two – click here and here;
- India: Allegations of Transfer Pricing Non-Compliance Do Not Warrant an IT Survey on BBC – click here and here;
- Changes to Brazilian transfer pricing and royalty deduction rules, implications for U.S. multinationals – click here;
- Brazil Considering Adoption of the OECD Transfer Pricing Standard – click here;
- Japan submits draft legislation to implement IIR to align with OECD BEPS 2.0 Pillar Two – click here;
- Singapore to implement Pillar 2 tax rules from 2025 – click here;
- Uganda mandates all companies to file beneficial owner’s information – click here;
Romania
- Updated NAFA guideline 2023: Taxation on revenues from cryptocurrency, NFTs, social networks– click here, here and here;
- NAFA jobs in 2023: More than 300 open positions, documents required for registration– click here;
- Grants to be given for the digitization of companies. Official questions and answers from the Ministry of European Investments and Projects– click here;
