brought to you by TPS
Europe
- Germany Federal Ministry of Finance publishes draft BEPS 2.0 Pillar Two implementation bill – click here and here;
- Sweden: Proposed additions to interim report on implementation of EU global minimum tax directive – click here;
- Spain: Public consultation on Pillar Two global minimum tax – click here;
- Portugal: Updates regarding certain tax compliance and reporting obligations – click here;
- Montenegro: Amendments to tax law include changes to Local file requirements – click here;
- Finland: Proposal published on introduction of new obligations for payment service providers – click here;
- CFE’s Tax Top 5 – 20 March 2023 – click here;
- Opinion Statement FC 3/2023 on VAT Groups – click here;
- A correlation table for the EU Pillar 2 Directive and the OECD Model Rules– click here;
Global
- OECD updates to MAP and APA guidance have implications for US multinationals – click here;
- Legislation published regarding CbC report exchange agreement with the US – click here;
- Korea: Advance customs valuation arrangement, coordination with transfer pricing – click here;
- Australia: Changes to interest limitation rules – click here;
- Australia: Draft legislation requiring disclosure of subsidiaries' tax residence in financial reports – click here;
- Australia: Exposure draft on new debt deduction rules issued – click here;
- 2021 UN Practical Manual - Intragroup financing transactions examples – click here;
- OECD: Fifth peer review report released on preventing treaty shopping – click here and here;
- The Latest on BEPS and Beyond | March 2023 edition – click here;
- This week in tax: Amazon hearing and Amgen lawsuit – click here;
- Why the year 2023 could impact how international tax policy develops – click here;
Romania
- The High Court of Cassation and Justice (“HCCJ”) solution that definitively clarifies the fact that the grounds of illegality formulated in the tax appeal can be supplemented before the tax court (RO) – click here;
- NAFA clarifies: Micro-enterprises are not required to announce the continuity of their tax regime if they meet the conditions to remain micro-enterprises (RO) – click here;
- Proposal: The additional profit obtained by the micro-enterprises will be taxed with only 10%, under certain conditions (RO) – click here;
- PwC Romania opinion: SAF-T reporting, at the next level. How can a company ensure that the statement is correct and complete? (RO) – click here;
- Do you need to complete the Single Declaration in 2023? NAFA will hold some webinars in April (RO) – click here;
- Strike preparations at the Ministry of Finance and NAFA. The previous NAFA strike was in 2017 (RO) – click here;
