Europe

  • Germany: Updated transfer pricing guidelines; U.S. agreement on automatic exchange of country-by-country reporting – click here;
  • Denmark postpones deadlines for certain annual corporate income tax returns and transfer pricing documentation – click here;
  • Denmark: Public consultation on draft bill to implement Pillar Two global minimum tax – click here and here;
  • UK: Trimming the thicket: TP, PE and DPT reform – click here;
  • Draft guidance published - HMRC unpacks the UK’s Pillar Two rules – click here;
  • So you dislike the OECD global minimum corporate tax? Tough. The UK now has to implement it, or we’ll lose out – click here;
  • Switzerland approves implementation of Global Minimum Tax and BEPS 2.0 Project – click here;
  • Ireland gazettes public country-by-country tax reporting – click here;
  • Latvia updates tax havens list – click here;
  • Lithuania: Country-by-country reporting directive transposed into domestic law – click here;
  • Malta: Guidelines on the reporting obligations of Digital Platform Operators (DAC 7) – click here;
  • E-News from the EU Tax Centre – click here;

 

Global

  • Australia: Delay in implementation of public country-by-country (CbC) reporting – click here and here;
  • A 'thin new world' part 2 - proposed changes to Australia's thin capitalization provisions – click here;
  • Deadline Extensions for Transfer Pricing Documentation in Chile and Denmark – click here and here;
  • Brazil Embraces New OECD-Based Transfer Pricing Rules: A Shift with Major Global Impact – click here;
  • Japan promulgates 2023 tax reform enforcement order to implement IIR to align with OECD BEPS 2.0 Pillar Two – click here;
  • Transfer pricing rules in UAE explained – click here;
  • Hong Kong, Mauritius tax treaty in force – click here;
  • KPMG report: Europe, Middle East, and Africa (EMA) transfer pricing insights (June 2023) – click here;
  • KPMG report: Transfer pricing methods for asset management sub-advisers – click here;
  • OECD notes progress on harmful tax practices work – click here;
  • Chambers Global Practice Guides: Transfer pricing 2023 – click here;
  • Transfer Pricing Guidelines Country Summaries – click here;

 

Romania

  • The decision of the HCCJ on the annulment of tax documents in court has become binding. What grounds of illegality can taxpayers invoke (RO) – click here;
  • Digitalization of litigation – a step forward for the judiciary or a challenge for legal advisers? (RO) – click here;
  • New amendments to the fight against tax evasion – implications and issues to be clarified (RO) – click here;
  • Romania: Amendments to public country-by-country reporting rules (RO) – click here and here;
  • Cross-border conversions, mergers and divisions: draft law also adopted by the Chamber of Deputies (RO) – click here;
  • Restructuring of outstanding budgetary obligations. Minister of Finance amends and completes the Procedure (RO) – click here;
  • The E-Invoice system will no longer be introduced in stages, but generalized, from January 1st , 2024 (RO) – click here;
  • Accounting reports due on June 30th, 2023 can be submitted by economic operators until August 16th, 2023 (Draft Order) (RO) – click here;
  • What is the Advance Tax Ruling, who benefits from it, and why are improvements necessary? (RO) – click here.

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Note: Please note that TPS could not be held responsible for the content and accuracy of the information obtained by accessing these websites, nor for the consequences resulted from any activities one performs based on this information. Even though we are monitoring the outbound links, we do not have control over the availability of the information offered by external references or how often the information is updated.

Contacts

email: letstalk@transferpricing.global 

phone: 0040 742 159 142

 

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