brought to you by TPS
Europe
- EU: New tax transparency rules for service providers facilitating cryptoasset transactions – click here;
- Switzerland: Transfer pricing topics of focus in audits and ruling requests – click here;
- Lithuania: Temporary solidarity contribution (“windfall tax”) for credit institutions signed into law – click here;
- Switzerland: Proposal to eliminate municipal business tax, increase cantonal income tax rate (Geneva) – click here;
- Cyprus: New format of tax identification number – click here;
- France: France targets multinational corporations for tax avoidance – click here;
Global
- OECD: Consultation Document on Transfer Pricing for Minerals – click here;
- OECD: Consultation Document on Transfer Pricing Issues for Bauxite – click here;
- The OECD is concerned that developing nations may suffer in the digital tax race – click here;
- Considerations regarding profit-based global analysis of intercompany transactions – click here;
- Impact of rising interest rates on Transfer Pricing – click here;
- EY Global Tax Controversy Flash Newsletter (Issue 58) | New global survey from EY highlights business concerns on the outlook for tax audits and disputes – click here;
- The Latest on BEPS and Beyond | May 2023 edition – click here;
- Kenya: Kenya proposes tax changes under the Finance Bill, 2023 – click here;
- Brazil: Brazil Senate approves Provisional Measure addressing new transfer pricing rule, enforceable from 1 January 2024 – click here;
- Indonesia: Overview of transfer pricing environment – click here;
- UAE: New transfer pricing documentation requirements – click here;
- New Zealand: Bill implementing the OECD Global Anti-Base Erosion rules has been introduced into New Zealand’s Parliament – click here;
- Australia: PwC tax leaks scandal raises difficult industry questions – click here;
Romania
- Single tax return in 2023: The tax authorities have published an informative VIDEO on downloading, completing and submitting the form (RO) – click here, here, here and here;
- Reminder NAFA! 4 important tax declarations must be submitted by 31st May 2023 (RO) – click here;
- Income tax 2023 : Calculation, declarations and payment deadlines (RO) – click here;
- Amendments made by GEO 20/2023 to the provisions of the Tax Procedure Code on payment relief. NAFA comparative table (RO) – click here;
- NAFA takes aim at companies that reported profits last year well above the quarterly average (RO) – click here;
- NAFA blacklist. What are the risk factors that attract controls to your company (RO) – click here;
- List of NAFA 2023 debtors. Find out if you owe the tax authorities in Q1 2023 (RO) – click here;
- Lucian Heius: Revenues have been overestimated / Romania is not ready for progressive taxation (RO) – click here;
- The head of NAFA targets his own inspectors: what's going on with bribery among tax employees (RO) – click here.
