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Europe
- Spain: Publication of list of non-cooperative jurisdictions – click here;
- Belgium: Tax consequences of engaging with entities on EU noncooperative jurisdictions list – click here;
- UK Mandatory Disclosure Rules guidance is published – click here;
- Malta: DAC6 – Extension of deadline for Annual Notification Form to be submitted by non-disclosing intermediaries – click here;
- France says India, Saudi Arabia, and the United States are blocking pillar one – click here;
- Cyprus: Frequently Asked Questions on the Transfer Pricing Documentation Rules published – click here;
- E-News from KPMG’s EU Tax Centre – click here;
Global
- Global Tax Alert: OECD Publishes New Manual on Multilateral MAPs and APAs – click here and here;
- OECD releases revised methodology for BEPS Action 14 peer reviews and updates on reporting of MAP and APA statistics – click here;
- The Latest on BEPS and Beyond | February 2023 edition – click here;
- Comments published on compliance and tax certainty aspects of global minimum tax – click here;
- CFE’s Tax Top 5 – 20 February 2023 – click here
- Transfer pricing and the new sustainable tax landscape – click here;
- Global Transfer Pricing Review – click here;
- Korea: Tax authority not entitled to select only certain local distributors for transfer pricing adjustment – click here;
Romania
- NAFA's president criticises tax changes: Do you think it's easy for tax inspectors with all the legislative changes coming up? (RO) – click here;
- How NAFA's tax inspections will change after the implementation of Big Data / Head of NAFA: All taxpayers will receive notifications (RO) – click here;
- Government Ordinance no. 16/2023 amending and supplementing the Tax Procedure Code (RO) – click here;
- NAFA's warning to all Romanians, the Tax Code is changing: permanent tax inspections, 7 days a week (RO) – click here and here;
- NAFA's draft order on the procedure regarding the presentation of the identification card and administrative order at the beginning of the inspection, including remote communication situations (RO) – click here and here;
- Finance Ministry to announce tax increases: changes to micro-enterprises, curtailment of facilities and taxation of multinationals (RO) – click here;
