Europe

  • Germany: Parliament approves legislation introducing e-invoicing mandate – click here;
  • Ireland: Tax changes for the asset management and funds industry, including Pillar Two rules – click here;
  • Luxembourg: Guidance under Pillar Two law relating to inclusion of deferred tax assets and liabilities in computing ETR – click here;
  • Poland: Parliament passes public CbC reporting legislation – click here;
  • Ukraine revises form and procedures for country-by-country (CbC) reports – click here;

Global

  • Global Forum Publishes Eight New Peer Review Reports on Transparency and Exchange of Information on Request - click here;
  • Colombia: CUP method valid for commodity transactions without quoted prices – click here;
  • Ethiopia Updates Transfer Pricing Directive – click here;
  • Panama Publishes List of Participating Jurisdictions Under common reporting standard (CRS) – click here;

Romania

  • NAFA: Announcement on the communication of notices for the application of / withdrawal from the taxation system for micro-enterprises (RO) – click here;
  • NAFA: Announcement regarding the submission of financial statements by micro-enterprises (RO) – click here;
  • Small & Medium Sized Companies representatives reject the decision to decrease the micro-enterprises classification related threshold from EUR 500,000 to EUR 100,000 (RO) – click here;
  • Companies that have not used E-Invoice so far have started receiving notifications from NAFA (RO) – click here;
  • New E-Invoice sanctions deadline. Until 31st May 2024 no fines will be applied for not submitting invoices (RO) – click here;
  • NAFA’s Calendar 2024: List of April’s tax obligations for companies and other taxpayers (RO) – click here;
  • Digitisation of tax reporting – stages established for 2024. What are the changes in relation to E-Invoice? (RO) – click here;
  • The first change to the Tax Code during this year, published in the Official Gazette. What's new (RO) – click here;
  • The reclassification of consultancy and management expenses remains the challenge for closing the year 2023 (RO) – click here;
  • A new important tax solution: The General Directorate for the Settlement of Appeals of the Ministry of Finance cancels a tax decision because the re-inspection was unlawful (RO) – click here;

TP Cases

  • French Court rules on transfer pricing issue concerning a financial transaction – click here;
  • Netherlands: Interest deduction denied under fraud provision of corporate income tax law (Supreme Court decision) – click here;
  • South Africa: Comparable uncontrolled price method held most reliable method (court decision) – 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

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phone: 0040 742 159 142

 

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