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Europe
- Belgium: Belgium updates Local File form, clarifies use of ‘Termination of country-by-country (CbC) notification obligation’– click here and here;
- EU: European Commission publishes January 2026 infringements package – click here;
- Estonia: Reporting obligations for cryptoasset service providers (DAC8) – click here;
- France: Tax measures in Finance Act 2026 include extension of windfall tax on large companies, amendments to Pillar Two rules – click here;
- France: Rules for implementing public country-by-country (CbC) reporting directive simplified – click here;
- Latvia: Latvia introduces controlled transactions report to streamline transfer pricing compliance – click here;
- Moldova: Citizenship services subject to VAT; certain interest-free loans not subject to transfer pricing rules; concurrent application of preferential tax regimes – click here;
- Netherlands: Amendments to Pillar Two rules; planned implementation of Pillar Two side-by-side package – click here;
Global
- OECD: OECD releases revised version of the Manual on Effective Mutual Agreement Procedures (MEMAP) to strengthen tax treaty dispute resolution – click here;
- Global: Corporate tax in the geopolitical game – click here;
- Global: Intra-group loans transfer pricing: what’s important in 2026? – click here;
- Global: UN Tax Committee: recent publications and guidance – click here;
- Australia: Tax consolidated group lodgments for Pillar Two – click here;
- Australia: Final rules on exemptions from obligation to file Pillar Two tax returns – click here;
- India: Tax measures in 2026-2027 budget include significant transfer pricing changes – click here;
- India: 2026 budget proposes relaxed tax rules for multinationals, reforms safe harbour regime – click here;
- China: China releases 16th annual advance pricing agreement (APA) report (2024), highlighting strong growth, efficiency – click here;
Romania
- The Government eliminates a measure by which it wanted to tax "exactly the area where multinationals export their profits". Invokes an OECD request – click here and here and here;
- Summary of tax changes for January 2026 - Fiscal Code and e-Invoice – click here;
- “NAFA must behave differently with the honest taxpayer.” The issue acknowledged by the head of the Tax Office and challenges faced by entrepreneurs during tax audits – click here and here;
- Taxation of dividends - NAFA’s guide for 2026 with information for companies and individuals – click here;
- Interim dividend distribution - What is allowed and what news does the law bring in 2026 – click here;
- Net accounting assets - why they are becoming important and practical case studies – click here;
- NAFA reminder - The deadline for submitting the electronic invoice through the RO e-Invoice system has been modified – click here and here;
- NAFA - Tax obligations calendar for 2026 – click here;
- Microenterprise 2026 - The new fiscal measures included in the economic recovery package, announced by the Minister of Finance – click here and here;
- Economic recovery measures announced by Ilie Bolojan - Tax credits for companies, accelerated depreciation for equipment, support for large investments and areas with trade deficits – click here;
- Romania & United Kingdom: Ministry of Foreign Affairs (MAE) announces the entry into force of an international treaty – click here;
