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Europe
- Sweden: Parliament adopts amendments to interest deduction rules – click here;
- Belgium: Tax measures in budget framework 2026 - 2029 – click here;
- Germany: Amendments to Pillar Two rules passed by lower house of Parliament; draft DAC9 legislation submitted to upper house of Parliament – click here;
Global
- OECD: Report to G20 leaders on international tax cooperation, G20 leaders’ declaration on Pillar Two – click here;
- United States: Tariffs and advance pricing agreements (APAs) – click here;
- United Arab Emirates: Intragroup financing and transfer pricing hurdles under the UAE Corporate Tax – click here;
- Singapore: The Inland Revenue Authority of Singapore (IRAS) releases eighth edition of transfer pricing guidelines – click here and here;
- Singapore: Updated transfer pricing guidelines include pilot implementation of Pillar Two Amount B – click here;
- Georgia: Georgia implements several tax code modifications for 2026, strengthens transfer pricing rules – click here;
- Australia: Guidance on Pillar Two filing obligations – click here;
- Australia: Australia extends country-by-country (CbC) reporting deadline – click here;
- Australia & Croatia: Income tax treaty with Croatia signed – click here;
- Kenya: Draft regulations proposing new framework for advance pricing agreements (APAs) – click here;
- Brazil: Dividend withholding tax and refund mechanism for foreign investors – click here;
- Mauritius: Mauritius officially publishes the Finance Act 2025 – click here;
Romania
- Chronicle of a forewarned abuse of rights – click here;
- The head of NAFA explained how large taxpayers will be audited - “We currently have 510 tax inspections underway at the level of major companies" – click here;
- Transfer pricing adjustments following NAFA tax inspections - where taxpayers most often make mistakes – click here;
- NAFA tax inspections - Leading tax errors concerning profit and dividends in September 2025 – click here;
- Distribution of dividends - New restrictions and penalties of up to RON 200,000 for non-compliance under the second austerity package – click here;
- Concordia Employers' Confederation demand the elimination of turnover tax - "70% are already recording losses" – click here;
- Romania has received a formal opinion from the OECD concerning the fight against bribery in international economic activities – click here;
- The new Convention between Romania and the United Kingdom for the elimination of double taxation, non-discrimination and mutual agreement procedure – click here;
- Country-by-country reporting in the spotlight - tax authorities launch voluntary compliance campaign, with deadline of 31 December 2025 for the fiscal year 2024 – click here;
TP Cases
- Romania: Reff & Associates and Deloitte Romania obtained a final victory for a transportation and logistics company in a dispute with the tax authority on transfer pricing and deductibility of intra-group services – click here;
- India: Deduction of payments for intercompany advisory and business support services allowed – click here.
