Europe

  • E-News from the EU Tax Centre – click here;
  • KPMG report: Transfer pricing implications of Pillar Two minimum tax rules – click here;
  • Netherlands: 2024 Tax Plan package and law implementing Pillar Two global minimum tax enacted – click here or here;
  • Luxembourg: Law implementing Pillar Two global minimum tax enacted – click here;
  • Belgium: Pillar Two global minimum tax rules adopted by Parliament – click here or here;
  • Hungary enacts local legislation on BEPS 2.0 Pillar Two – click here;
  • Ireland: Legislation implementing Pillar Two signed into law – click here;
  • CJEU Judgment: Luxembourg State Aid Case – click here;
  • Spain: Requirements for billing systems as of July 1st, 2025 – click here;
  • Estonia: Board member liable for taxes; Finnish tax liability collectible (Circuit Court decisions) – click here;
  • Luxembourg: Overview of certain tax developments for 2024 – click here;
  • Poland B2B KSeF E-Invoices – click here;

Global

  • The OECD released further technical guidance to assist governments with the implementation of the global minimum tax under Pillar Two – click here or here;
  • The Latest on BEPS and Beyond – click here;
  • Hong Kong: Update on implementation of Pillar Two global minimum tax – click here;
  • Saudi Arabia: Zakat treatment of related-party transactions; thresholds for transfer pricing documentation – click here;
  • Kazakhstan’s Transfer Pricing Legislative Amendments 2023 – click here;
  • Russia announces transfer pricing changes from 2024 – click here;
  • Costa Rica announces CIT brackets for 2024 – click here;
  • United States Treasury provides guidance on the creditability of Pillar Two taxes, grants relief for pre-GloBE DCLs and extends temporary relief from FTC regulations – click here;
  • United States Treasury announces entry into force of the United States-Chile tax treaty – click here;
  • Notice 2024-7: Relief from additions to tax for failure to pay with respect to certain 2020 and 2021 income tax returns (COVID-19) – click here;

Romania

  • Minimum turnover tax: what challenges face in companies when applying it (RO) – click here;
  • Minimum turnover tax: its application is complex and requires rules from tax authorities (RO) – click here;
  • Do you own a micro-enterprise? What changes does the GEO 115/2023 bring you? (RO) – click here;
  • How much does it cost the qualified digital certificate used to submit e-Invoice to NAFA from January 1st, 2024 (RO) – click here;
  • Six main steps for offsetting amounts recovered in court by taxpayers from local authorities against taxes due to the state budget. What uncertainties remain? (RO) – click here;
  • Companies that don't file their annual financial statements on time lose their micro-enterprise status starting on 2024 (RO) – click here;
  • The fines established by Law 82/1991 were increased according to GEO 115/2023 (RO) – click here;
  • Medium-sized taxpayers 2024. List of medium-sized taxpayers and useful case studies (RO) – click here;
  • NAFA debts verification (white list vs debtors list). How to check if your business partners owe debts to NAFA (RO) – click here;
  • Micro-enterprise in 2024: Under what conditions could companies with 6920 NACE code switch to paying the micro-enterprise tax? (RO) – click here;

TP Cases

  • Cabot Transfer Pricing wins an appeal against a tax decision worth RON one million – 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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