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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.
