brought to you by TPS
Europe
- Bosnia and Herzegovina updates transfer pricing rules – click here;
- Hungary: Draft declaration form for taxpayers subject to global minimum tax – click here;
- Germany: New ZUGFeRD version 2.3.2; Frequently asked questions for e-invoicing mandate – click here;
- Switzerland updates list of jurisdictions of automatic exchange of financial account information – click here;
Global
- OECD: Global Forum releases 2024 automatic exchange of information (AEOI) peer review report – click here;
- Australia: Legislation implementing Pillar Two global minimum tax rules passes Senate – click here;
- El Salvador launches ‘Inspectores Fiscales Sin Fronteras’ programme to combat tax evasion – click here;
Romania
- Legislative news - bulletin no. 45 from November 25, 2024 (RO) – click here;
- Tax amnesty 2024: Can benefits still be obtained if the Notification wasn’t submitted by November 25? (RO) – click here;
- Starting with March 1, 2025 the Anti-Fraud department will have units in every county of Romania, according to the Government Emergency Ordinance no. 132/2024 (RO) – click here;
- [Template] tax appeal and what do you need to know about appealing a decision imposed by the tax authority (RO) – click here;
- After the first 10 months of the year, the budget deficit reached RON 109 billion and 6.19% of Gross Domestic Product (GDP). In the same period in 2023, the deficit was 3.9% of GDP (RO) – click here and here;
- Once again this year, OECD brings new champions on mutual agreement procedures. The novelty lies in the inclusion of APAs in this ranking. What about Romania? (RO) – click here;
- Romania's seven-year fiscal plan for reducing the budget deficit could test the markets (RO) – click here and here;
- NAFA audited 177 individuals in the third quarter of 2024 (RO) – click here;
- SAF-T: What should be done when receiving the transmission receipt for D406, indicating some errors (RO) – click here;
TP Cases
- High Court grants Australian Taxation Office (ATO) special leave to appeal PepsiCo Case – click here;
- Sweden: Administrative courts have jurisdiction to review claims for corresponding adjustment under income tax treaty (Supreme Administrative Court decision) – click here;
- Kenya Tax Appeals Tribunal determines Resale Price Method is most appropriate transfer pricing method for company's marketing operations – click here;
Webinars
- Recent transfer pricing court cases: precedents shaping the tax landscape, December 4, 2024 – click here.
