brought to you by TPS
Europe
- European Commission seeks to simplify Pillar Two filing – click here;
- European Commission adopts new proposal (DAC9) to help companies with their filing obligations under the Pillar 2 Directive – click here and here;
- Germany: Registering Pillar Two minimum tax group leader – click here;
- Germany: Annual Tax Act 2024 passed by lower house of Parliament includes Pillar Two changes, other tax developments – click here;
- Isle of Man: Update on implementation of Pillar Two global minimum tax – click here;
- Cyprus: Extended deadlines for submitting tax returns for taxpayers obligated to submit table of summarized information – click here;
- Greek Tax Office Deploys AI Algorithm to combat tax evasion through foreign shell companies – click here;
- Netherlands consults draft bill on implementation of DAC8 rules – click here;
- UK considers changes to transfer pricing, advance pricing rules in Autumn Budget 2024 – click here;
- Liechtenstein Looking to Sign Tax Treaty with U.S. – click here;
Global
- New Zealand: Summary of implementation of Pillar Two GloBE rules – click here;
- Kazakhstan updates transfer pricing procedures, introduces new local and master file forms – click here;
- Singapore gazettes order declaring Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports (MCAA-CbC) as international tax compliance agreement with Georgia, Albania – click here;
- Protocol to Pending Tax Treaty between Argentina and Luxembourg Signed – click here;
- UK R&D tax budget growth outpaced by OECD counterparts: report (the article is restricted, but a trial version can be requested) – click here;
- Financial leaders rely on artificial intelligence to respond to the crisis of confidence in corporate reporting – click here;
Romania
- Finance introduces examples of related enterprises in the Tax Code rules on the taxation of micro-enterprises / What if you also are an Authorized Natural Person (RO) – click here;
- Tax registration forms. How forms 010, 015 and 700 have been modified by Order 6580/2024 (RO) – click here and here;
- Minstry of Finance is to amend the Procedure for implementing tax amnesty measures (RO) – click here;
- NACE codes classification changes: the change will affect all companies in Romania starting with January 1, 2025 (RO) – click here;
TP Cases
- Italian Supreme Court Clarifies Role of OECD Guidelines in Transfer Pricing – click here;
- India: Tax authority is required to provide justification when rejecting a taxpayer’s chosen transfer pricing method – click here;
Webinars
- OECD Tax Certainty Day 2024 – November 15, 2024 – click here.
