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Europe
- EU: VAT treatment of transfer pricing adjustments (CJEU referral from Romania) – click here;
- UK: HMRC’s New Operational Guidance on Transfer Pricing and Risk Delineation in the UK – click here;
- Danish Annual Tax List Released – click here;
- Estonian Government Approves Draft Legislation for Postponed Pillar 2 Global Minimum Tax and Public CbC Reporting – click here;
- Georgia and Montenegro Conclude Tax Treaty Negotiations – click here;
- Tax Treaty between Germany and Moldova to be Negotiated – click here;
- Moldova Publishes Implementing Regulations for New Transfer Pricing Regime – click here;
Global
- EY Global Tax Controversy Flash Newsletter (Issue 66) | Results of 2024 EY International Tax and Transfer Pricing Survey reveal businesses require a comprehensive transfer pricing policy to manage emerging risks – click here;
- U.S. Treasury statement regarding extended agreement on digital services taxes imposed by Austria, France, Italy, Spain, United Kingdom – click here;
- United States: IRS sending out more letters regarding transfer pricing compliance – click here;
- Australia: Registered emissions units – click here;
- Australia: Proposed Retroactive Adoption of Updated OECD Transfer Pricing Guidance in Australia – click here;
- Australia revises draft legislation for public country-by-country reporting – click here and here;
- Egypt preparing draft for new income tax law – click here;
- Bermuda Issues CbC Reportable Jurisdictions List for 2022 and 2023 and CRS Reportable Jurisdictions List for 2023 – click here;
- Maldives Lifts Suspension of Secondary Local CbC Report Filing Requirements – click here;
- Tunisia to Join Multilateral Agreement on Automatic Exchange of Financial Account Information – click here;
- Saudi Arabia and Serbia Conclude Tax Treaty Negotiations – click here;
Romania
- NAFA has published the Guide on the Unique Declaration 2024 (RO) – click here;
- F3000 form must be submitted by May 15th (RO) – click here;
- What taxes will increase from 2025 after this year's elections / Tax experts' expectations (RO) – click here;
- The RO e-Invoice system (RO) – click here;
- PwC Romania Tax Talks: e-Invoicing: Top 5 challenges (RO) – click here;
- Income Tax: important changes brought by emergency ordinance no. 115/2023 and advice from experts (RO) – click here;
- Tax measures 2024. The impact on companies, one month after the application of the measures, according to National Council of Small and Medium-Sized Private Enterprises in Romania (RO) – click here;
- The National Bank sees inflation falling to 4.7% by the end of 2024. Mugur Isarescu: Impossible to escape the impact of the economic slowdown of the main trading partners (RO) – click here;
- Constitutional Court postpones referral on the law sanctioning evasion for amounts of less than €1 million for March 19th (RO) – click here;
- SME representatives announce that the Ministry of Finance will launch a mobile application for e-Invoice (RO) – click here;
- Marcel Bolos: “No prospect of new tax measures this year” (RO) – click here;
DAC7
- DAC7 Deadline Extensions – click here;
TP Cases
- Portuguese Court Holds Deduction of Arm's Length Payment to Low-Tax Jurisdiction May Not be Denied – click here;
- Romania: Final favourable decision for Azomures at the High Court of Cassation and Justice – click here;
Webinars
- RO: All about the New Tax Code, changes 2024 – click here.
