brought to you by TPS
Europe
- Sweden: Draft legislation implementing public country-by-country reporting presented to parliament – click here;
- Sweden: Foreign tax credit carryforward allowed on income not subject to foreign tax – click here;
- United Kingdom: Mandatory Disclosure Rules come into force – click here;
- Germany: Expansion of list of non-cooperative jurisdictions, implications for measures against tax havens – click here;
- Germany: Updated CRS guidance – click here;
- Poland: Public Finance Committee passes amendments to tax law, including VAT – click here;
- Poland: Deadline for corporate income tax filings extended to 30 June 2023 – click here;
- Poland: New bill on mandatory use of national e-invoicing system – click here;
- Serbia: Rulebook on arm’s length interest rates for 2023 – click here;
- The Government of Liechtenstein opened a consultation on draft legislation to implement Pillar 2 – click here;
- Luxembourg Tax And Transfer Pricing Update 2023 – click here;
Global
- Outgoing OECD Tax Chief on What’s Next for Global Deal (Podcast) – click here;
- Announcement 2023-10: APMA program, APA statistics for 2022 – click here;
- KPMG report: Evaluating the equivalence of cost-sharing and cost contribution arrangements – click here;
- Bahamas: Updated FATCA and CRS reporting deadlines – click here;
- Vietnam: MAAC signed, intention to implement Pillar Two global minimum tax – click here;
Romania
- The official communication No 1893/29.03.2023 of the Chamber of Tax Consultants was sent to the Ministry of Finance (RO) – click here;
- The Government announces that a Commission has been established to support Romania's OECD accession process (RO) – click here;
- The Ministry of Finance is preparing new rules regarding the deferral payment (RO) – click here and here;
- Carrying out the tax inspection. Changes that accountants didn't even expect in previous years! (RO) – click here;
- Tax incentives to maintain / increase equity capital are also applicable for 2022 (RO) – click here;
- Micro-enterprises 2023. Condition regarding ownership of shareholders (GO 16/2022) (RO) – click here;
- The change of the tax system at a micro-enterprise (RO) – click here;
