brought to you by TPS
Europe
- Greece: Minister of Finance issues FY 2023 list of jurisdictions with preferential tax regime – click here;
- Greece & UAE: Greece – UAE tax treaty renewed, with retroactive and indefinite application – click here;
- Jersey: Multinational corporate income tax registration now open – click here;
- Portugal: Pillar Two rules: Registration declaration published (Form 62) – click here;
- The Netherlands: Dutch question and answer document (Q&A) provides guidance on the application of Pillar Two Minimum Tax Rules – click here and here;
- Italy: Notification form for global anti-base erosion (GloBE) information return (GIR) – click here;
- Switzerland: Switzerland signs up for Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) – click here;
- Isle of Man: Guidance on Pillar Two global minimum tax online service – click here;
Global
- OECD: Revised framework for exchange of information on tax rulings under BEPS Action 5 – click here and here for the news and here for the report;
- OECD: OECD releases updated signatory OECD extends comment period on copper pricing toolkit – click here;
- OECD: OECD Tax Policy Reforms Report finds governments increased tax revenues in 2024 to meet rising spending needs – click here for the news and here for the report;
- Deloitte: Tax transformation trends 2025 – click here;
- Colombia: Tax proposals in Finance Bill – click here;
- USA: Treasury looks to revive “revenge tax” if OECD deal falls short – click here;
- Costa Rica: Costa Rica’s Tax Administration (DGT) extends filing deadline for transfer pricing informative statements for 2024 – click here;
- Australia & New Zealand: Australia, New Zealand agree on arbitration framework under BEPS multilateral instrument (MLI) – click here;
- Bahrain: Overview of guidance on domestic minimum top-up tax (DMTT) – click here;
Romania
- NAFA warns about false messages sent in the name of the institution (RO) – click here and here;
- The new tax on transactions engaged with related parties and the minimum turnover tax: Which one of them affects companies more? (RO) – click here;
- One-way street: Autonomous artificial intelligence will be the catalyst for tax function transformation (RO) – click here;
- Romania publishes ordinance updating global minimum tax law (RO) – click here for the news and here for the Ordinance;
TP Cases
- Romania: The European Court of Justice (CJEU) issues judgment on VAT treatment of intra-group services invoiced under transfer pricing arrangement – click here and here;
Webinars
- LCN, 18th of September 2025: Managing legal implementation risks in transfer pricing practical approaches for multinational groups and international small and medium-sized enterprises (SMEs) – click here.
