brought to you by TPS
Europe
- Council of the EU approves changes to the EU list of non-cooperative jurisdictions – click here or here;
- Debt capacity analysis across Europe: emergence of a new TP reality – click here;
- France: Tax measures in 2024 finance law include Pillar Two implementation and transfer pricing documentation changes – click here;
- Poland: New electronic templates for transfer pricing reporting – click here;
- Belgium: Public country-by-country reporting draft law approved – click here;
- UK: Further analysis of Pillar Two global minimum tax rules in updated Finance Bill 2023 draft legislation – click here;
- The Dutch Government has sent its appreciation of the BEFIT proposal to the Dutch parliament – click here;
- The Austrian Government opened a consultation on a draft law to implement the EU-Pillar 2 Directive – click here;
Global
- Brazil releases normative instruction for its new transfer pricing rules – click here or here;
- KPMG report: Mexico’s reference effective tax rates aid voluntary compliance – click here;
- Nigeria: Guidelines on nature and scope of tax compliance inquiry processes – click here;
- 27th Session of the Committee of Experts on International Cooperation in Tax Matters Includes Discussion of Transfer Pricing, Taxation of Extractive Industries, and Other Issues – click here;
Romania
- Order no. 1636 regarding the amendment of NAFA’s President order no. 2521/2022 for the approval of the medium sized taxpayers number and list (RO) – click here;
- Gabriel Biris: Just a question: what can prevent the preference for Lohn in the Romanian industry? Did the authors of the fiscal package measures considered this aspect? (RO) – click here;
- The package regarding the fiscal measures agreed by the Government is already due to be amended. The elimination of the 1% tax for large companies is under discussion (RO) – click here;
- New taxes for companies, self-employed and consumers are subject to discussion / The Constitutional Court of Romania rejected the complaint regarding the fiscal package measures (RO) – click here;
- High Court of Cassation and Justice of Romania sanctions the lack of implication of the tax inspectors in clarifying the correct and complete fiscal status of the taxpayer (RO) – click here;
CbCR
- US and Israel sign agreement on the exchange of CbC reports – click here;
- Slovenia: Tax agency declares CbC reporting deadline – click here;
