brought to you by TPS
Europe
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Germany: Updated template for group parent notification under Pillar Two law - click here;
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Republic of Moldova: Amended rules for advance pricing agreements (APAs); proposed amendments to VAT refund program for farming entities - click here;
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Switzerland: Guidance on treatment of permanent establishments (PEs) under Pillar Two minimum tax rules - click here;
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EU: The DAC9 Directive has been published in the Official Journal of the European Union - click here;
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Austria: Austria updates CRS reporting jurisdictions list - click here;
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Greece: Greece updates CbC report exchange list for 2023 under MCAA - click here;
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Lithuania: Lithuania tightens DAC7 rules for platform operators and cross-border data exchange - click here;
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Belgium: Belgium unveils tax reforms, includes tighter exemptions, broader exit tax - click here;
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EU: European Commission refers Sweden to CJEU for its preliminary taxation of contractors established in Other EU or EEA Countries - click here;
- EU: CFE’s Tax Top 5 – 5 May 2025 - click here;
Global
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Argentina: Argentina's Senate Approves BEPS MLI - click here;
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India: Expanded scope of transfer pricing safe harbors - click here;
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Kazakhstan: Kazakhstan updates CbC notification form, mandates e-filing - click here;
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Cameroon & Czech Republic: Cameroon ratifies pending tax treaty with the Czech Republic - click here;
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Czech Republic & Kenya: Czech Republic to sign tax treaty with Kenya - click here;
Romania
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Artificial Intelligence will replace some tax consultants as well. Adrian Luca: 'We will be in the position of conductors. We will have 10 soloists and we will create a fiscal symphony" (RO) - click here;
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How to correctly complete declaration 101? Concrete examples for accounting professionals (RO) - click here;
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High Court of Cassation and Justice. Decision of the Panel for Resolving Legal Matters of rejection regarding the effective method of calculating progressive taxation (RO) - click here;
TP Cases
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Australia: Challenge to transfer pricing of sales of alumina to third party rejected (Administrative Review Tribunal decision) - click here.
