Europe

  • EU: European Court of Auditors report on Anti-Tax Avoidance Directive (ATAD), mandatory disclosure rules (DAC6), and tax dispute resolution directive (TDRD) – click here;
  • EU: Economic and Financial Affairs Council (ECOFIN) report on various tax initiatives – click here;
  • Belgium: Proposed changes to various automatic exchange of information rules (DAC6 and DAC7) – click here and here;
  • France: Guidance on Pillar Two global minimum tax filing and notification obligations – click here;
  • Greece: Participation exemption regime extended to third country subsidiaries – click here;
  • Cyprus faces tax policy shift: the end of the 12.5% era for multinationals – click here;
  • Lithuania: New country-by-country reporting notification requirements – click here;
  • Switzerland: The Swiss State Secretariat for International Finance (SIF) released an updated list of jurisdictions participating in the automatic exchange of information (AEOI) – click here;
  • Switzerland updates Multilateral Competent Authority Agreement (MCAA) – country-by-country (CbC) participation list, adds Armenia, Georgia, Montenegro – click here;
  • Netherlands: Amount B will not be introduced for Dutch taxpayers – click here;

Global

  • KPMG picks its 2023 Advance Pricing Agreement award winners – click here;
  • Azerbaijan has proposed changes to the Tax Code on penalties for tax non-compliance and country-by-country (CbC) reporting – click here;
  • US, Norway Competent Authority Arrangement (CAA) enters into force – click here;
  • United Arab Emirates: Navigating transfer pricing challenges in the UAE – click here;
  • Malaysia: Guidance on Pillar Two global minimum tax – click here;
  • Australia: Pillar Two minimum tax, public country-by-country (CbC) reporting, and foreign residents’ capital gains withholding bills receive Royal Assent – click here and here;
  • Australia: Updated guidance on public country-by-country reporting – click here;
  • Nigeria: Guidelines on advance pricing agreements – click here and here;
  • Taiwan reminds taxpayers of Master File, country-by-country (CbC) report submission deadlines – click here;

Romania

  • Romania’s Ministry of Finance clarifies public country-by-country (CbC) reporting rules (RO) – click here;
  • The Ministry of Finance resumes its relationship with the experience of tax and accounting specialists, repairing a 2021 order (RO) – click here;
  • A new e-Invoice guide outlines the codes dedicated to invoice types – click here;
  • Update of the NACE codes from 2025: What limited liability companies, authorized natural persons and other firms have to do at the National Trade Register Office (RO) – click here;
  • Tax amnesty: the appropriateness of extending the deadline for filing applications for annulment in the light of existing practical problems (RO) – click here;

TP Cases

  • India: Transfer pricing rules applicable to transactions between foreign company and its Indian branch (Tribunal decision) – click here;
  • Italy: Transfer pricing legislation not applicable to domestic intercompany transactions – click here.

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Note: Please note that TPS could not be held responsible for the content and accuracy of the information obtained by accessing these websites, nor for the consequences resulted from any activities one performs based on this information. Even though we are monitoring the outbound links, we do not have control over the availability of the information offered by external references or how often the information is updated.

Contacts

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phone: 0040 742 159 142

 

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