brought to you by TPS
Europe
- Legal challenge to EU directive on global minimum tax dismissed – click here;
- Insights into the unveiled English translation of Dutch transfer pricing decree 2022 – click here;
- Poland: Mandatory e-invoicing legislation enacted – click here;
- UK tax leaders bracing for global minimum tax impact – click here;
Global
- KPMG report: Accelerated competent authority procedure can extend MAP resolutions to subsequent years – click here;
- KPMG report: Analysis and observations of tax proposals in Biden Administration’s FY 2024 budget – click here;
- OECD’s Manal Corwin talks next steps in global tax deal (Podcast) – click here;
- Canada’s draft legislation unveils global minimum tax and digital services tax – click here;
- Canada: Prescribed rates of interest for income tax, PLOI purposes (fourth quarter 2023) – click here;
- Canada: Draft legislation includes Pillar Two rules and revised DST and EIFEL rules – click here;
- Canada: Finance proposes tying transfer-pricing rules to OECD guidelines – click here;
- Australia asks MNEs for views on global minimum tax rules – click here and here;
- Dominican Republic: Draft rule on appointment of VAT and income tax withholding and collection agents – click here;
- Philippines: VAT refund guidelines – click here;
- Singapore: Taxing gains on sale or disposal of foreign assets – click here;
- United Arab Emirates: Tax Street – July 2023 - A flagship publication that captures key developments in the areas of tax and regulatory environment – click here;
Romania
- The methodological rules for the application of the Fiscal Code, modified by GD 653/2023. Seven important provisions were included (RO) – click here;
- NAFA inspection. What NAFA investigates when it comes to inspections and what to pay attention to in case of an unexpected tax inspection (RO) – click here;
- Challenging tax documents in court: A HCCJ decision allows taxpayers to invoke new arguments in disputes with NAFA (RO) – click here;
- The Minister of Finance says that Romania risks reaching a budget deficit of 7% if fiscal and expenses reduction measures are not taken (RO) – click here;
- The government has decided! There are still two tax rates for micro-enterprises, 1% and 3%, depending on the RON 300,000 threshold (RO) – click here;
- Accounting reports on June 30th, 2023: five useful aspects for taxpayers (RO) – click here;
- Invoices issued incorrectly for natural or juridical person. How can they be corrected? (RO) – click here;
Webinars
- Quantera Global 10 years webinar series: South America, 31st August 2023 – click here.
