Europe

  • Poland: Deadline for transfer pricing reporting for 2022 extended – click here;
  • UK: Scope of APAs and accounting periods – click here;
  • Estonia: Income tax assessment based on incorrect valuation of non-monetary contribution to share capital struck down – click here;
  • France: VAT digital economy enforcement included in 2024 Finance Bill – click here;
  • Sweden: VAT recovery on the disposal of shares in a subsidiary undertaking – click here;
  • Netherlands: International Taxation Update: Pillar One’s Progress and the Dutch Perspective – click here;
  • Malta: Tax measures in budget 2024, including deferral of implementation of Pillar Two global minimum tax – click here;
  • Switzerland: Addressing the significance of mandatory tax disclosures within ESG reporting – click here;

Global

  • OECD releases Multilateral Convention to implement Amount A of Pillar One – click here;
  • United Nations: UN Tax Committee Initiates Discussion on Arm's-Length Principle for Two Key Industries – click here;
  • Australia: KPMG comments on consultation on proposed amendments to new interest limitation / thin capitalisation rule – click here;
  • USA: IRS launches compliance initiatives targeting large businesses, high-wealth taxpayers – click here;
  • United Arab Emirates: UAE: Transfer pricing guide issued – click here;
  • Hong Kong: Bill on tax certainty enhancement scheme for onshore capital gains published – click here;
  • Africa: OECD: Renewed partnership with ATAF to strengthen tax cooperation in Africa – click here;

Romania

  • Newsletter of the Association of Financial-Banking Analysts from Romania (RO)  click here;
  • E-Invoice: Starting with the 1st of April 2024, penalties can be applied for reporting non-compliance (RO) – click here;
  • The new fiscal measures that come into effect starting with the 1st of November: The payment of cash dividends is limited to RON 5,000 per day (RO) – click here and here;
  • The new tax changes proposed by the Government will be implemented! Law 296/2023 was published in the Official Gazette (RO) – click here;
  • Tax changes through the eyes of tax consultants: the package treats an acute symptom, not the cause of the disease.The increase of the tax rate weakens the interest of the foreign investors (RO) – click here;
  • First effects of the cash limit: Several banks have notified their customers that the commissions for cash transactions will increase / 60,000 small businesses in rural areas will be affected (RO) – click here;
  • The new cashier threshold: the change will be applied staring with 11th of November 2023 (RO) – click here;
  • Changes for Authorized Individuals (PFA, PFI) and other liberal professions starting with 2024: Whether one registers income or not, Health Insurance Contribution must be paid / If dividends are obtained, a separate tax payment is necessary (RO) – click here;
  • The calendar of the tax liabilities for November 2023: What are the tax liabilities due by the companies during the eleventh month of this year? (RO) – click here;
  • It's official: NAFA published the "white list" for the third quarter of 2023 (RO) – click here;
  • It's official: NAFA  published the "black list" for the third quarter of 2023 (RO) – click here;

CbCR

  • Australia Extends Deadline for Filing CbC Reports, Master, and Local Files – click here;

Webinars

  • Taxes:10 NAFA webinars in November 2023. From taxation of tuition income to taxation of dividends and SAF-T – click here to read the presentation and click here to register.

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