brought to you by TPS
Europe
- EU Public Country-by-Country Reporting (PCbCR) Developments Tracker now available – click here;
- Estonia passes laws for public CbC reporting and partial adoption pillar 2 GloBE rules – click here;
- Portugal: Proposed EU directive on TP harmonisation and coordination – click here;
- HM Revenue & Customs’s Message to French-based Headquarters and French related parties of foreign-based Headquarters – click here;
- Switzerland: Romandie's into TP – click here;
- Italian Supreme Court issues decision on interest-free intercompany loan – click here;
- Poland: Reporting obligations for digital platform operators (DAC7) enacted, other tax-related legislative developments – click here or here;
- Implementing the National e-Invoicing System – the latest information from the Polish Ministry of Finance – click here;
Global
- Streamlined tax reporting: Opportunities arising from Pillar Two – click here;
- Businesses fear global tax reform will lead to double taxation – click here;
- USA: Outlook Is Bright for the IRS Advance Pricing Agreement Program – click here;
- Canada: Tax measures in 2024 federal budget – click here;
- Australia: Performance audit report on management of transfer pricing for related-party debt – click here;
- Australia: Changes to trust tax returns and private rulings application forms – click here;
- China looks to bolster tax certainty and enforcement – click here;
- Tax authority to launch new database to curb tax evasion in Kenya – click here;
- India - Mauritius tax treaty update – click here;
Romania
- Modifications regarding to the lists of large and medium taxpayers, from July 1, 2024, according to Order 665/2024 (RO) – click here;
- Microenterprises: The rise and fall of a tax regime (RO) – click here;
- PwC Tax Talks: Tax inspections and intragroup services - NAFA analyses the documentation very thoroughly and has increasingly high demands (RO) – click here;
- The Central Electronic System of Payment Information reports, in a straight line: NAFA publishes the draft form that must be submitted by the end of April (RO) – click here;
- The turnover tax! Who pays it? (RO) – click here;
- What is the fine for taxpayers who did not fill D700 until April 15, 2024? (RO) – click here;
- The list of NAFA debtors in the fourth quarter of 2023 (RO) – click here;
TP Cases
- BlackRock loses UK tax appeal on $13.5bn Barclays Global Investors deal – click here.
