brought to you by TPS
Europe
- CFE’s Tax Top 5 – 27 January 2025 – click here;
- Croatia: Tax law amendments for 2025 – click here;
- Cyprus: Cyprus adopts public Country-by-Country reporting – click here;
- France: Form for Pillar Two reporting requirements, Country-by-Country notification – click here;
- Germany: Updated list of non-cooperative tax jurisdictions, consultation on draft amendments to Pillar Two rules, changes to transfer pricing rules, other tax developments – click here;
- Italy: Direct and indirect tax measures in 2025 budget law – click here;
- The Slovak Republic: Slovak Republic drafts bill for DAC9, Pillar Two global minimum amendments implementation – click here;
- Slovenia: Slovenia adopts public Country-by-Country reporting – click here;
- Switzerland: Safe harbor intercompany interest rates for 2025 announced – click here;
- UK: Overview of Pillar Two registration requirements – click here;
- UK: UK publishes draft guidance on global minimum tax – click here;
- UK: New guidance to help contracting parties deal with excess profits and losses on vital defence contracts – click here;
Global
- Tax treaty round up (January 2025) – click here;
- OECD: Harmful Tax Practices – Peer review reports on the exchange of information on 2023 Tax Rulings (Abridged Version) – click here;
- Australia: Weekly tax round-up (28 January 2025) – click here;
- Australia: Australian Taxation Office (ATO) publishes guidance on public Country-by-Country reporting for large multinational enterprises – click here and here;
- Bahrain: Updated domestic minimum top-up tax registration manual – click here;
- Japan: Updated guidance on income inclusion rule – click here;
- Kazakhstan: List of large taxpayers subject to monitoring – click here;
- Malaysia introduces new transfer pricing guidelines and transfer pricing audit framework – click here;
- Thailand: Emergency decree on top-up tax enacted – click here;
- USA: Securities and Exchange Commission (SEC) comments on accounting for income taxes – click here;
Romania
- Micro enterprises income tax in 2025. Amendments brought by the Government Emergency Ordinance (GEO) 156/2024 (RO) – click here;
- NACE codes (revision 3): Everything you need to know if you are an entrepreneur (RO) – click here;
- Update of NACE rev. 3 codes. Certain taxpayers do not have additional obligations towards NAFA (RO) – click here;
- The Chamber of Tax Consultants will collaborate with NAFA for the uniform application of the legislation in the field (RO) – click here;
- Corporate tax made easy: Everything you need to know from A to Z (RO) – click here;
- Financial statements for 2024: What are the news brought by the Order of the Minister of Finance (OMF) 107/2025 (RO) – click here;
- Additional Turnover Tax (ICAS) - New amendments to the Fiscal Code [NAFA project] (RO) – click here;
TP Cases
- Brazil: Brazil’s Administrative Council of Tax Appeals (CARF) upholds Federal Revenue’s transfer pricing approach in Shell case – click here;
- Germany: KPMG report: German case law regarding transfers of functions – click here;
- Korea: Transfer of shares subject to capital gains tax at arm’s length fair market value (Tax Tribunal decision) – click here;
Webinars
- Deloitte: Webcast replay: The tax policy landscape in 2025: January 29, 2025 – click here;
- Petruzzi Advisory: Arm’s Length Wrestling | Round 6 | Sweden vs Meda: February 6, 2025 – click here;
- TPA Global: The future of tax: how AI supports professionals today: February 12, 2025 – click here;
- TPA Global: Mastering the transfer pricing audit: a multinational enterprise’s perspective: February 26, 2025 – click here.
