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Europe
- OECD: Developments in international tax reform – click here;
- European Commission updates draft rules for public CbC reporting template, digital formats – click here;
- Poland may raise taxes, Slovakia increases VAT and corporate tax, Hungary has extended a tax and France tightens tax inspections on transfer pricing – click here;
- Streamlined Submission Obligations for Transfer Pricing Documentation in Germany– click here;
- Germany Federal Ministry of Finance publishes Minimum Tax Group Head Notification Form – click here;
- Austria: Appointment of alternative Pillar Two taxpayer due by December 31, 2024 – click here;
- KPMG article: Potential effects of artificial intelligence on transfer pricing – click here;
- Belgium: Public consultation on draft tax return under Pillar Two rules – click here;
- France: Update on introduction of mandatory e-invoicing – click here;
- France proposes digital services tax rate increase – click here;
- Portugal enacts Pillar two global minimum tax for large corporations – click here;
- Italy gazettes decree on Pillar Two substance-based income exclusion – click here;
Global
- Conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes – click here or here;
- Australia: Australian Greens propose digital services tax – click here;
- Thailand to join Crypto-Asset Reporting Framework Multilateral Competent Authority Agreement – click here;
- Armenia signs Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports – click here;
- Turkey updates transfer pricing communiqué to align with new CbC reporting deadlines – click here;
Romania
- A new campaign of fake emails on behalf of NAFA is ongoing. Do not respond! (RO) – click here;
- How Antifraud NAFA bypasses a tax provision in order to issue fines on e-Transport (RO) – click here;
- Tax amnesty 2024: 15 questions from taxpayers and NAFA’s related answers (RO) – click here;
- Georgiana Iancu (EY): SAF-T can not be implemented by using a paper. If you don't have a system, what are you going to do / 394 return will be simplified (RO) – click here;
- Alex Milcev (EY): A progressive tax in 2025 or 2026 should not be ruled out. Discussions behind closed doors are taking place (RO) – click here;
- The reduction of the threshold for micro-enterprises could be done gradually, between 2027 and 2029, announces Prime Minister Marcel Ciolacu. Marcel Bolos (Ministry of Finance), for Profit.ro: If the Coalition agrees (RO) – click here;
- NCWE (National Confederation for Women's Entrepreneurship): From Structural Fiscal Plan are missing to directly support SMEs and entrepreneurs (RO) – click here;
- Mihaela Mitroi, tax consultant: What about predictability? In the last 3 years, we have had countless changes for companies / A milestone in the PNRR (The National Recovery and Resilience Plan) may "kill" micro-enterprises (RO) – click here;
- Members of the NCWE call on governors to stop "the practice of frequent tax law changes" (RO) – click here;
TP Cases
- Netherlands interest deduction limit on acquisition financing upholds freedom of establishment – click here;
Webinars
- The Impact of Anti-Abuse Measures on Transfer Pricing – November 6, 2024 – click here.
