brought to you by TPS
Europe
- E-News from KPMG’s EU Tax Centre – click here;
- Commission adopts DAC 7 implementing regulation on equivalence of information – click here;
- Poland: Draft bills on DAC 7 and CESOP reporting published – click here;
- Poland: Dividends paid to foreign related entity subject to withholding tax (court decision) – click here;
- Ireland: Consultation on Global minimum tax – click here;
- France: Taxpayer in loss position may not carry forward unused foreign tax credits – click here;
- Belgium: Commission to refer Belgian failure to correctly transpose ATAD CFC rules to CJEU – click here and here;
- Netherlands: Supreme Court clarifies interest deduction limitation rule – click here;
- Luxembourg: Transfer Pricing 2023 – click here;
- Luxembourg: Legislation on APAs and MAP procedures, transfer pricing documentation requirements, general tax procedures – click here;
- Switzerland’s tax haven reputation runs deep even with reforms – click here;
- Italy announces draft legislative framework for major tax reform – click here;
- Cyprus: Corporate Tax 2023 – click here;
- Turkey: The Deadline for Preparing the Annual Transfer Pricing Report is Approaching – click here;
Global
- BDO Transfer Pricing News – click here;
- The endgame begins – Navigating TP implications in the Pillar Two world – click here;
- How Multinationals’ Tax and Tariff Planning Can Be More Effective – click here;
- ESG Strategies and Transfer Pricing: The importance of responsible governance for MNEs – click here;
- USA: Navigating international tax and transfer pricing controversies – click here;
- Brazil Issues Guidance On Transfer Pricing Reform – click here;
- Barbados: Highlights of 2023 budget: Introduction of transfer pricing legislation, no new taxes – click here;
- Australia’s new interest limitation rules - all roads lead to transfer pricing? – click here;
- Australia: Podcast transcript: ongoing TP litigation in Australia, with Andy Bubb – click here;
Romania
- Transactions between related parties and the rigours of the Fiscal Code (RO) – click here;
- NAFA has published the overview of its inspection activity for the first quarter of 2023 (RO) – click here;
- Romania imposes new tax reporting obligations for multinationals. What do the affected companies need to know? (RO) – click here;
- NAFA will publish its "white list" this month. Check if you work for a debt-free company (RO) – click here;
- Multilateral Convention MLI: when will it start producing effect in Romania? (RO) – click here;
- Surprise attack: Prime Minister Ciuca says large taxpayers are not paying their taxes properly. Is a surcharge on the way? What do analysts say? (RO) – click here and here;
DAC6
- Malta: DAC 6 – FAQ v1.1 – click here;
