brought to you by TPS
Europe
- Cyprus: Extension of deadline for VAT returns – click here
- France: E-invoicing and digital reporting pilot program beginning January 2024 – click here;
- Germany: Consultation on implementation of B2B e-invoicing requirement effective 2025 – click here;
- Germany: German Ministry of Finance Holds Newer OECD Model Commentary May be Applied to Older Treaties– click here;
- Luxembourg provides details on new draft transfer pricing provisions – click here;
- Republic of Moldova: Moldova Approves Implementation of Multilateral Agreement on Automatic Exchange of Financial Account Information – click here;
- Switzerland: Swiss Federal Council and Parliament Urge Votes to Accept Global Minimum Tax – click here;
Global
- Bridging the divide: a special report on BEPS and IP – click here;
- India: Determination of arm’s length prices by Tribunal subject to review by High Courts (Supreme Court decision) – click here;
- Korea: Criteria for selection of comparable companies (Tax Tribunal decision) – click here;
- Singapore: Digital service to view status of FATCA and CRS returns – click here;
- Barbados: AEOI portal opens for 2022 submissions in May – click here;
- Thailand: Draft legislation requiring automatic exchange of information (AEOI) – click here;
- South Africa: Value chain analysis – the future of transfer pricing – click here;
Romania
- NAFA’s inspections: more than 300 tax inspections were carried out in the first semester of 2022 (RO) – click here and here;
- Tax inspection predominantly in the NAFA’s office versus control at taxpayers' premises: increased vulnerability or advantages for companies? (RO) – click here;
- Deloitte’s Opinion: What further tax liabilities can excise taxpayers reschedule and under what conditions? (RO) – click here.
