brought to you by TPS
Europe
- KPMG report: Comments on European Union public consultation on template and formats for public country-by-country (CbC) reports – click here;
- Opinion Statement FC 5/2024 – Evaluation of the EU Anti-Tax Avoidance Directive (ATAD) – click here;
- CFE’s Tax Top 5 – 9 September 2024 – click here;
- France: French tax authorities guidelines address denunciation of tax treaty between Niger and France – click here;
- UK: Compliance guidelines for dealing with transfer pricing risks – click here;
- Czech Republic: Proposed amendments to tax procedure rules – click here;
- Slovenia: Australia and Slovenia have signed a Tax Convention – click here;
- Ukraine: Multilateral Competent Authority Agreement Country-by-Country Report (MCAA CbCR) comes into force – click here;
- Poland: Updated transfer pricing reports guidebook – click here and here;
Global
- New Zealand: Snapshot of recent developments (September 2024) – click here;
- New Zealand: Questions on future of tax system proposed for next Inland Revenue long-term insights briefing (LTIB) – click here;
- New Zealand: Treatment of dividend withholding taxes in transfer pricing arrangements clarified – click here;
- USA: Notice provides relief for underpayment of estimated income tax attributable to corporation’s corporate alternative minimum tax (CAMT) – click here;
- USA: Proposed regulations: Guidance on corporation’s corporate alternative minimum tax (CAMT) confers exceptionally complex regime – click here and here;
- Panama: Tax amnesty program for Municipality of Panama – click here;
Romania
- It's official! The tax amnesty entered into force through The Government Emergency Ordinance (GEO). How to benefit from the measure (RO) – click here and here;
- Companies must comply with 3 conditions in order to benefit from the 3% bonus, introduced by The Government Emergency Ordinance (GEO) 107/2024 (RO) – click here;
- E-Invoice: Calculation of the 5 days submission deadline, officially confirmed by the Ministry of Finance (RO) – click here;
- Tax inspections: what problems did NAFA identify in the first half of 2024 (RO) – click here;
- The Government has collected an additional RON 2 billion from companies and RON 500 million from banks through the turnover tax introduced in 2024 (RO) – click here and here;
TP Cases
- Ireland: European Court of Justice rules on Apple’s €13 billion tax case: context and implications – click here and here;
- Ireland: European Commission’s finding of unlawful State aid upheld, judgment of General Court set aside (The Court of Justice of the European Union) – click here;
- USA: Pfizer under scrutiny: US Senate Finance Committee intensifies probe into big pharma’s tax practices – click here;
Webinars
- 25 September 2024,TPA Global: Building awareness with your tax team on the digital transformation journey – click here;
- 3 October 2024, KPMG: Transfer pricing: Tools to avoid and resolve double taxation cases. Recent approaches – click here.
