Europe

  • 2024 Tax Policy Report – click here;
  • Gibraltar: Draft legislation implementing Pillar Two global minimum tax rules – click here and here;
  • Georgia: Amended transfer pricing regulations – click here;
  • Netherlands: Upper house passes entire 2025 Tax Plan package, including amendments to Pillar Two rules – click here;
  • Global Tax Reforms: Pillar I, Amount B, and Their Impact on the Netherlands – click here;
  • Italy: Guidance on documentation required for special penalty protection for hybrid mismatches – click here;
  • Germany: Ministry of Finance updates transfer pricing guidelines for 2024 – click here;
  • Switzerland: Swiss State Secretariat for International Finance (SIF) updates automatic exchange of information (AEOI) jurisdictions list, changes status of Belize – click here and here;
  • New CbC Exchange Agreement and Arrangement between Hungary and the U.S. have Entered into Force – click here;
  • Guernsey Regulations to Implement Pillar 2 GloBE Rules – click here;
  • Hungary: Changes to autumn tax package, including Pillar Two rules, agreed by Parliament – click here;

Global

  • International tax reform: Release of new tools for the implementation of Amount B relating to the simplification of transfer pricing rules – click here and here;
  • OECD: Exchange of information on tax rulings under BEPS Action 5 - click here;
  • OECD Publishes Eighth Annual Peer Review Reports on the Exchange of Information on Tax Rulings – click here;
  • Bahrain: Pillar Two global minimum tax implementing regulations – click here;
  • Australia: Changes to country-by-country reporting exemption process – click here;
  • Australia: List of specified jurisdictions for public country-by-country reporting – click here and here;
  • Malaysia Provides New Guidelines on the Implementation of Global Minimum Tax and Updates FAQ – click here;
  • Thailand to Implement Pillar 2 Global Minimum Tax in 2025 – click here;
  • U.S.: Treasury, IRS clarify stance on OECD’s simplified transfer pricing rules – click here and here;
  • U.S. Partially Suspends Tax Treaty with Belarus – click here;
  • Notice 2025-4: Application of Pillar One Amount B simplified and streamlined approach – click here;
  • KPMG report: Proposed adoption of Amount B in the United States – click here;

Romania

  • PwC: Beware of 2024 financial year-end close planning. Non-compliance brings significant fines that can no longer be paid at half value (RO) – click here and here;
  • PwC Tax Talks: Romania introduces CbCR. What do the companies concerned have to do now at the end of 2024? (RO) – click here;
  • SAF-T: Filing deadlines depending on the category of taxpayers and the fiscal period for VAT (RO) – 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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