brought to you by TPS
Europe
- CFE’s Tax Top 5 – 12 June 2023 – click here and here;
- EU Council agrees on DAC8 - crypto-assets reporting and cross-border tax rulings to individuals – click here;
- Denmark: Public country-by-country reporting legislation passed – click here;
- Czech Republic: Proposed legislation introducing top-up tax, implementing EU directive on global minimum tax – click here;
- The Netherlands takes steps to implement pillar two legislation – click here;
- Cyprus: Deadline for filing date of individual’s tax return, self-assessment extended to 2 October, 2023 – click here;
Global
- OECD and IGF invite public comments on draft toolkits to support developing countries in addressing base erosion and profit shifting risks when pricing minerals – click here;
- KPMG report: Brazil’s proposed transfer pricing rules, implications for intercompany financial transactions – click here
- Canada: Consultation on proposed transfer pricing rules – click here;
- Kenya: Declaration of related-party or controlled transactions on income tax company returns – click here;
- Strengthening Transfer Pricing Compliance: An In-Depth Look at Malaysia’s New TP Rules 2023 – click here;
- Peruvian Supreme Court enacts a mandatory ruling regarding Certificates of Residence for Double Tax Treaty purposes – click here;
- Hong Kong: Update on profits tax, BEPS 2.0 and e-filing – click here;
Romania
- What I did when I heard what the new government is going to do (RO) – click here;
- Voluntary compliance of companies, possible before the start of a tax inspection (RO) – click here;
- E-Invoice in 2023: What are the main elements of the electronic invoice (RO) – click here;
- Until 26 June, 2023, taxpayers must submit nine important tax returns (RO) – click here;
- Fiscal Code, amended: New requirements for payment service providers could be introduced starting with 1 January, 2024 (RO) – click here;
- The proposed Minister of Finance criticises the 2023 budget: It was clear that this slowdown in budget receipts would happen (RO) – click here;
- The Ministry of Finance admits: "NAFA is making every possible effort to maximise revenue collection to the state budget". Major problems are with atypical revenues, mainly with overtaxation in the energy sector (RO) – click here;
- Changes in Classification of Occupations in Romania 2023. The list of the last added occupations (RO) – click here;
