brought to you by TPS
Europe
- Sweden: Interim report on implementation of EU global minimum tax directive – click here;
- Netherlands: Interest on corporate income tax and withholding tax to increase to 10.5%– click here;
- Malta: Publication of Malta Transfer Pricing Rules – click here;
Global
- U.S. Tax Court: Regulation under section 482 relating to consideration of foreign legal restrictions upheld – click here;
- USA: Report on recent US international tax developments – click here;
- KPMG report: Administrative guidance on the GloBE rules – click here;
- Qatar: Amendment of transfer pricing-related provisions of Income Tax Law for 2018 – click here;
- KPMG report: Comments on public consultation documents on implementation under Pillar Two – click here;
- Where we stand with implementing Pillar two in the EU – click here;
- Brazil: The Long Road to TP Reform in Brazil – click here;
- Japan and Switzerland’s updated Double Taxation Agreement has entered into force – click here;
- Israel’s Tax Authority releases new Form 1585 and updates Form 1385 following adoption of BEPS Action 13 principles – click here;
Romania
- Romania: New reporting obligations for digital platform operators (DAC7) (RO) – click here;
- Tax records. Taxpayers. Facts entered (RO) – click here;
- OECD Secretary-General about Romania's accession to the OECD: "The benefits are not unilateral. OECD members and the Organisation as a whole have much to gain from closer cooperation" (RO) – click here;
- NAFA presents the White List and the Black List of taxpayers. State-owned companies with debts of billions RON (RO) – click here or here;
- Regulating the tax inspection file will save firms a lot of headaches, especially in appeal and in court (RO) – click here;
- The notion of "joint control" introduced in the Tax Procedure Code (RO) – click here;
- Can tax declarations be challenged through tax litigation procedures? (RO) – click here;
- NAFA's Big Data platform could cost the state budget over 100 million RON. The platform would improve tax administration. Important names among interested companies (RO) – click here;
- NAFA charges russians from Lukoil of unpaid taxes (RO) – click here;
- NAFA amends the 101 Statement so that it can also be used by tax group members in the area of corporate income tax (RO) – click here;
- 300,000 people were employed in micro-enterprises in one year. The two definitions of micro-enterprises (RO) – click here;
- We dream of sitting at the rich table, but we fail to have a normal tax code (RO) – click here;
