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Europe
- EU: EU Commission withdraws proposed transfer pricing directive – click here;
- EU: The European Tax Adviser Federation (ETAF): Position paper on need to strengthen professional secrecy for tax advice in EU – click here;
- Europe: OECD report: Navigating transfer pricing audits in Central Europe: trends, risks, and practical insights – click here;
- EU: Summit of EU Tax Administrations took place in Copenhagen – click here;
- Hungary: Update indicates that Hungary has signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) – click here;
- Italy: Global anti-base erosion (GloBE) information return (GIR) and filing instructions – click here;
- Guernsey: Initial Pillar Two guidance – click here;
- Malta: Malta launches 15% final corporate tax regime as a simplified alternative to imputation system – click here;
- Luxembourg: Transfer Pricing Forum: How tariffs impact supply chain strategies and transfer pricing models in Luxembourg (Loyens & Loeff) – click here and here;
- Netherlands: Challenge to EU minimum tax directive on standing grounds (Court of Justice of the European Union judgment) – click here;
Global
- Australia: Weekly tax round-up (3 November 2025) – click here;
- Australia: The Australian Taxation Office (ATO) releases updated guidance on the Advance Pricing Arrangement program – click here and here;
- Australia: Consultation open: draft Public country-by-country (CBC) lodgment instructions – click here and here;
- Australia: Redesigned Voluntary Tax Transparency Code (VTTC) – click here;
- South Africa: The South African Revenue Service (SARS) extends due dates for certain Pillar Two notifications and returns – click here;
- Indonesia: The challenges of software distribution payments: A tax perspective – click here;
- Mauritius: Qualified domestic minimum top-up tax (QDMTT) notification platform open, deadline for notifications extended to November 30 – click here;
- Canada: Direct and indirect tax measures in 2025 federal budget, including amendments to modernize transfer pricing rules – click here;
- Costa Rica: Costa Rica’s tax administration (DGT) updates transfer pricing return dates for fiscal years 2024 and 2025 – click here;
- Kenya: The Kenya Revenue Authority (KRA) consults on draft income tax regulations for advance pricing agreement, minimum top-up tax for 2025 – click here;
- Brazil: Transfer pricing implications of proposed 10% dividend withholding tax for multinational entities (MNEs) – click here;
- Japan: Guidance on amendments to income inclusion rule (IIR) and controlled foreign company (CFC) regime under 2025 tax reform – click here;
- Israel: Final guidance regarding local research and development (R&D) centers and intellectual property (IP) valuations – click here;
- Singapore: Classification of foreign entities for Singapore income tax purposes – click here;
- Kenya: The draft Income Tax (Advance Pricing Agreement) Regulations, 2025 and the draft Income Tax (Minimum Top Up Tax) Regulations, 2025 – click here;
- Macau: Transfer pricing regulations (Government) – click here;
Romania
- NAFA inspectors will be monitored by a new internal structure – click here;
- How NAFA determines large and medium-sized taxpayers - Criteria and inclusion rules – click here;
- 11 – 12 November 2025: The Taxation and Technology Summit brings together industry leaders at Romexpo: the Minister of Finance and the president of NAFA will be on the stage – click here and here;
- Romania ratifies new tax treaty with the United Kingdom – click here;
- New tax registration procedure for persons or entities, subject to tax, who have not complied with their registration obligations – click here;
TP Cases
- EU: Transfer pricing adjustments and their effects on VAT — new case law, risks and suggestions – click here;
Webinars
- India: 20 November 2025, Dbriefs Asia Pacific Webcast: Hyatt ruling addresses permanent establishment (PE) implications and profit attribution – click here and here;
- EU: 26 November 2025, KPMG: EU tax perspectives – click here;
- Global: 20 November 2025, LCN: An introduction to transfer pricing for legal and intellectual property (IP) professionals – click here.
