Europe
- DAC7 – New obligations for operators of digital platforms in Europe – click here;
- Croatia: Fiscalization 2.0 Project – click here;
- Luxembourg amends some procedural tax rules – click here;
- Transfer pricing Poland: Changes to reporting deadlines – click here;
- Bosnia and Herzegovina: latest updates on transfer pricing country profile – click here;
Global
- Australia: New tax transparency proposals would require public tax-related disclosures – click here;
- New Zealand imposes GST collection obligations on digital platforms – click here;
- Malaysia: Timeline proposed for rollout of e-invoicing – click here;
- Paraguay: latest updates on transfer pricing country profile – click here;
- Japan adopts Peppol BIS billing 3.0 international for e-invoicing – update – click here;
- Saudi Arabia: ZATCA extends transfer pricing regulations to Zakat payers and introduces an APA program – click here;
- Zimbabwe joins global forum on tax transparency – click here and here;
Romania
- Payment differences for income tax and VAT. Registrations following NAFA inspection (RO) – click here;
- Tax inspections 2023: The template for the Notification of compliance and the related procedure were approved (Order 420/2023) (RO) – click here;
- DAC 7 was transposed into domestic legislation within the Romanian Fiscal Procedure Code, article 291 (RO) – click here and here;
- Tax inspections: more, faster, from a distance (RO) – click here;
- Companies can start reporting their corporate income tax. NAFA has published all the necessary statements (RO) – click here;
- GEO 20/2023: Several types of tax debts will not be able to be rescheduled for payment (RO) – click here;
- Interest, royalties or dividends reconsidered by NAFA in new interpretations given the provisions relating to the beneficial owner. Three points companies should pay attention to (RO) – click here;
- Individual income tax: who pays the individual income tax and when (RO) – click here;
- EY survey: The impact of the new tax regulations in the national economy and the expectations of Romanian companies (RO) – click here;
- A new campaign of fake messages sent on behalf of NAFA (RO) – click here;