brought to you by TPS
Europe
- UK: Key tax highlights of Spring Statement 2025 – click here;
- UK: Update – Tax Treaty between Andorra and the United Kingdom – click here;
- UK: Advance tax certainty for major projects consultation – click here;
- France: Tax authorities use artificial intelligence to fight tax fraud – click here;
- Cyprus: Notional interest deduction “reference rates” for 2025 – click here;
- Cyprus: Deadline for submission of certain 2023 income tax returns is approaching – click here;
- Russia: Russia mandates transfer pricing method in controlled transaction notifications – click here;
- Moldova: Moldova updates transfer pricing rules and adds new Advance Pricing Agreements regulations – click here;
- Austria: Austria updates transfer pricing guidelines to align with OECD standards – click here;
- Slovakia: Frequently Asked Questions (FAQs) on financial transaction tax – click here;
- Slovenia: Tax treaty between New Zealand and Slovenia – click here;
Global
- Tax treaty round – up (March 2025) – click here;
- United Nations Tax Committee: Transfer Pricing Subcommittee discusses future guidance – click here;
- United Nations Tax Committee: Extractive industries taxation – click here;
- United Nations: New Article 12AA on taxation of services presented for approval – click here;
- KPMG: How generative AI can improve transfer pricing processes – click here;
- USA: IRS practice units: various partnership, foreign tax credit, and compensation issues – click here;
- USA: Announcement 2025-13: United States Advance Pricing and Mutual Agreement (APMA) program, Advance Pricing Agreements (APA) statistics for 2024 – click here;
- India: Revisions to direct tax amendments proposed by Union Budget 2025 – click here;
- Sri Lanka: Legislation introducing various income tax changes enacted – click here;
- Oman: Oman updates list of jurisdictions for the automatic exchange of information – click here;
- Israel: The Israeli Tax Authority (ITA) proposals on attribution of income to R&D centers improve tax certainty for multinational enterprises (MNEs) – click here;
- Canada: Overview of latest tax changes – click here;
Romania
- NAFA: Publication of the list of debtor taxpayers, part of the measures to increase transparency and fiscal responsibility (RO) – click here;
- NACE codes: Economic operators are required to update NACE codes by September 2026 (RO) – click here;
- NAFA has extended the list of tax documents that are valid without a signature and stamp (RO) – click here;
- KPMG: Tax guide 2025 (RO) – click here;
TP Cases
- Iceland: Transfer pricing adjustment and penalty upheld (Reykjavik District Court decision) – click here;
- Sweden: Swedish Supreme Administrative Court confirms judicial review of transfer pricing adjustments – click here.
