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Europe
- Belgium: Prepayment system for Pillar Two taxes now operational – click here;
- Italy: Amended deadline for income tax returns, implications for transfer pricing documentation – click here;
- Tax Treaty between Austria and Sri Lanka to be Signed – click here;
- Tax Treaty between Lithuania and Taiwan Signed – click here;
Global
- OECD and Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) Release New Transfer Pricing Framework for Lithium – click here and the report is available here;
- Bahrain: Legislation implementing Pillar Two global minimum tax rules – click here and here;
- Brazil consults transfer pricing rules for intragroup services, unilateral APAs – click here;
- Nepal Updates Regulations for Digital Services Tax (DST) and VAT on Digital Services – click here;
- New Zealand issues Commissioner’s Statement on withholding obligations in transfer pricing – click here;
- Peru: Guidance on registration of nonresident withholding agents of VAT on cross-border provision of digital services – click here;
- US seeks United States-Mexico-Canada Agreement (USMCA) dispute settlement talks over Canada’s digital services tax – click here;
- United States: IRS requests certain FATCA International Data Exchange Services (IDES) users to retransmit files – click here;
Romania
- List of webinars for September published on NAFA’s portal (RO) – click here;
- Change in tax vector: NAFA makes changes by default if companies do not submit D700 on time (RO) – click here;
- The Government Emergency Ordinance (GEO) for 2024 tax amnesty was approved (RO) – click here;
- From January 1, 2025 a VAT exemption scheme for small businesses will be applied (RO) – click here and here;
- The VAT return versus the pre-filled VAT return: 4 months left to calibrate the e-VAT RO, from January 1, 2025 (RO) – click here.
