brought to you by TPS
Europe
- Belgium introduces Public CbCR – click here;
- Belgium: Parliament approves new law project to introduce e-invoicing mandate from 1 January 2026 – click here;
- Cyprus Increases Transactions Threshold for Transfer Pricing Local File – click here;
- Denmark implements defensive tax measures targeting EU’s non-cooperative jurisdictions – click here;
- France: French Tax Authorities Boost Powers in Transfer Pricing Audits – click here;
- Germany: German Tax Treaty Negotiations Status Update – click here;
- Greece: AADE extends deadline DAC7 reporting – click here;
- Malta: Transfer pricing guidelines – click here;
- Netherlands: EC approval of COVID-19 related State aid annulled (CJEU General Court judgment) – click here;
- Poland: Board member liability for VAT arrears (CJEU referral) – click here;
- Spain Issues Regulations and Forms for DAC7 – click here;
Global
- Inclusive Framework Members continue countering harmful tax practices – click here;
- KPMG report: Pillar Two implications of U.S. self-initiated transfer pricing true-ups – click here;
- KPMG report: Legal advice memorandum shows IRS approach to intercompany debt pricing – click here;
- Microsoft’s $29 Billion Tax Bill Offers Transfer Pricing Lessons – click here;
- Transfer Pricing Brief: February 2024 – click here;
- Australia: Senate Committee report on interest limitation / thin capitalisation rules bill – click here;
- Canada: European Commission Determines Canada's Reporting Rules for Digital Platforms are Equivalent to DAC7 – click here;
- Japan: Additional guidance on income inclusion rule – click here;
- Japan: Outline of 2024 tax reform proposals – click here;
- Senegal: VAT on cross-border provision of digital services – click here;
- Singapore: IRAS updates list of jurisdictions under AEOI-CRS – click here;
- Singapore: Reminder that deadline for CRS registration is 31 March 2024 – click here;
- South Africa Publishes Revised Synthesized Text of Tax Treaty with Finland as Impacted by the BEPS MLI – click here;
- South Africa Publishes Synthesized Texts of Tax Treaties with Mexico, the Netherlands, and Ukraine as Impacted by the BEPS MLI – click here;
- South Africa Publishes Synthesized Texts of Tax Treaties with Chile, France, and Hungary as Impacted by the BEPS MLI – click here;
- Uruguay introduces a modification to the Corporate Income Tax regulations for 'Small Companies' – click here;
Romania
- Mr. Bolos, Minister of Economy and Finance: Introducing the E-VAT system, another step towards tax digitisation, after E-Invoice (RO) – click here;
- It's official: NAFA has published its "white list" for the fourth quarter of 2023 (RO) – click here;
- e-Invoice: When will the decimal point problem be solved? (RO) – click here;
- PHOTO e-Invoice passed today the 100 million invoices sent mark. An improvement made today - e-Invoice generates PDF directly (RO) – click here;
- The Multilateral Convention MLI has started to take effect - what to do? (RO) – click here;
- The new 15% global minimum tax, also reglemented in Romania (RO) – click here;
- The dangerous connections within micro-enterprises (RO) – click here;
Webinars
- Online Registration - WU Transfer Pricing Workshop - February 28 – click here.
