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Europe
- European Union: Council adopts DAC9 to support Pillar Two filings – click here and here;
- Belgium: Tax return under Pillar Two rules – click here;
- Poland: Proposed legislation amending Pillar Two rules – click here;
- Poland: Proposed postponement of certain elements of mandatory national electronic invoicing system (KSeF) – click here;
- Spain: Extended deadline for adapting e-invoicing software, new exemption in certain cases of invoicing by recipient or third party – click here;
- Denmark: Denmark proposes tax reform to align with OECD guidelines and simplify transfer pricing rules – click here;
- Denmark: Denmark updates list of jurisdictions for automatic exchange of financial information – click here;
- Norway: Norway consulting debt and interest deduction limits for financial firms abroad – click here;
- Switzerland: Switzerland updates Multilateral Competent Authority Agreement for the exchange of country-by-country reports participation list, adds Antigua and Barbuda, Serbia – click here;
- Bosnia and Herzegovina: Proposed forgiveness of interest on tax debts (Republic of Srpska) – click here;
Global
- OECD: OECD releases statement on outcomes of 17th inclusive framework meeting held on 7-10 April – click here and here;
- Transfer pricing briefing – First Quarter of 2025 – click here;
- United States: How United States tariffs are reshaping global transfer pricing strategies – click here;
- United States: Notice 2025-24: Relief from penalties for failure to timely file disclosure statements for micro-captive reportable transactions – click here;
- United States: Trump overturns digital asset reporting regulations – click here;
- Botswana: Botswana signs OECD agreement on Country-by-Country reporting exchange – click here;
- Kazakhstan: New transfer pricing notification form for participation in MNE group – click here;
- Chile: Updated list of jurisdictions with preferential tax regimes; other direct and indirect tax developments – click here;
- Singapore: Updated record level error codes for common reporting standard – click here;
- Uruguay: Updated guidance regarding submission of common reporting standards reports – click here;
- British Virgin Islands: Deployment of payment module and new common reporting standard form on BVIFARS (British Virgin Islands Financial Account Reporting System) portal – click here;
Romania
- Adrian Luca: What if Europe's ninth barrier is just another negotiation tactic in the “Art of the Deal” with Trump? (An optimist' view on DAC9 Directive) (RO) – click here and here;
- Normative acts with tax implications published in the Official Gazette of Romania during the period April 7 – 11, 2025 (RO) – click here;
- A 3% tax discount for micro-enterprises and corporate income taxpayers was officially introduced through Order no. 540/2025 (RO) – click here;
- The Convention between Romania and the United Kingdom for the elimination of double taxation has been approved by the Government (RO) – click here;
- NAFA has updated the list of public entities subject to e-Invoice (RO) – click here;
- Fake emails on behalf of NAFA (RO) – click here and here;
Webinars
- Ensuring data excellence: quality, governance and privacy for enhanced performance: April 30, 2025 – click here.
