brought to you by TPS
Europe
- Switzerland significantly increases safe harbor interest rates for 2023 – click here;
- Poland: Public consultation on transfer pricing cost-plus method regulations – click here;
- Poland: Tax-deductible costs in revenue and expense ledgers; mutual trademark transactions – click here;
- Netherlands: Deduction of interest not limited in active group financing companies (Supreme Court decision) – click here;
- Belgian Finance Minister launches proposal for tax reform – click here;
Global
- Brazil’s Federal Revenue Office publishes Normative Instruction on early adoption of new Brazilian transfer pricing rules – click here;
- Hong Kong: Instrument of ratification of MLI deposited with OECD – click here;
- Vietnam: Directives on tax inspections and tax audits for 2023 – click here;
- Angola joins global forum on tax transparency – click here;
- Kenya introduces Common Reporting Standards Regulations – click here;
- Transfer pricing implications of intercompany fees for internal carbon pricing – click here;
Romania
- Everything taxpayers need to know: NAFA has published an informative material on tax liabilities due for late payment, non-reporting or incorrect reporting of tax obligations (RO) – click here;
- A bombshell for companies is coming, restatement of intra-group loans: NAFA wants the loans granted by shareholders to their own companies to be considered capital increases, so that exchange rate differences and interest are no longer deductible (RO) – click here;
- Marius Ionescu, NNDKP Tax Consultancy: NAFA has some statistics in which it earns a lot and loses barely. Our statistics are totally different. In the area of large taxpayers, where there are large amounts, the success rate for tax disputes is at least 50% (RO) – click here;
- Head of NAFA is upset that amnesties have been given. Yes, inspectors have wasted time on tax inspections, but have they interpreted the law correctly? (RO) – click here;
- Governments will have more detailed data on company taxes and the minimum corporate tax is coming quickly. How will taxation evolve in 2023 and what impact will it have for companies? (RO) – click here;
- Big changes and big misses of the New Tax Procedure Code (RO) – click here;
- Romania Confirms Completion of Internal Procedures for the Entry into Effect of BEPS MLI for 55 Covered Agreements (RO) – click here;
- Romania: Tax guide for 2023 (RO) – click here;
