brought to you by TPS
Europe
- Enhancing Transparency in Cross-Border Intra-Group Financing: An Analysis of Recent Amendments to the German Foreign Tax Act – click here;
- Spain: Most favoured nation clause under income tax treaty activated by India – click here;
- Hungary: Tax Treaty between Hungary and Kenya Under Negotiation – click here;
- Hungarian Central Bank Reduces Base Rate – click here;
- Cyprus announces updates to its transfer pricing FAQs – click here;
- Estonian Parliament Approves Pending Tax Treaty with Pakistan – click here;
- Liechtenstein Government Adopts Implementing Regulations for Pillar 2 Global Minimum Tax – click here;
Global
- Recent DCL and Pillar Two guidance, comments and recommendations – click here;
- Comparative Tax Revenue Effects of Amount A and Digital Service Tax Regimes – click here;
- New Zealand enacts OECD GloBE (Pillar Two) rules effective beginning on or after January 1st, 2025 – click here;
- Singapore Advance Ruling on Whether Transfer of Properties Between Two Related Companies is a Capital Transaction – click here;
- Thailand releases draft Top-up Tax Act to implement the global minimum tax rules under BEPS 2.0 Pillar Two – click here;
- Puerto Rico Taps Ex-OECD Aide to Be Global Tax Deal Adviser (1) – click here;
Romania
- E-Invoice: Companies will receive only one fine per month for one or more invoices not submitted on time (GEO 30/2024) (RO) – click here;
- Tax liability calendar for April 2024: What tax liabilities taxpayers have this month (RO) – click here;
- Recession, rising taxes and inflation, Romanians' biggest fears (RO) – click here;
- Moody's: Twin deficits accentuate Romania's vulnerability (RO) – click here;
- Council of Foreign Investors (FIC): Public finances are still fragile. This year's deficit target risks being missed (RO) – click here;
- Economic difficulties in the euro area widened and manufacturing activity contracted in March (RO) – click here;
- NBR takes new decisions to remedy monetary policy issues (RO) – click here;
- Euro area annual inflation fell to 2.4% in March and unemployment rate remains at a historic level (RO) – click here;
- Marcel Bolos: We have a planned deficit of 2.5% of GDP at the end of March that we will not reach (RO) – click here;
- List of NAFA 2023 debtors. Find out if you owe the tax authorities in Q4 2023! (RO) – click here;
- The number of deregistered firms has increased (RO) – click here;
DAC7
- Poland introduces new reporting legislation for digital platform operators (DAC7) – click here;
TP Cases
- European Commission Refers Luxembourg to CJEU Over ATAD Interest Limitation Exclusion – click here;
Webinars
- Taxpayers, attention: this month's NAFA’s webinars schedule for April – click here.
