brought to you by TPS
Europe
- EU: Request for input on simplifying direct taxation rules. Feedback accepted until March 16, 2026 – click here;
- Belgium: Trends to consider for 2026 transfer pricing audits – click here;
- Hungary: Changes in the intra-group transactions: new transfer pricing decree – click here;
- Bulgaria: Draft laws amending Corporate Income Tax Act, including Pillar Two clarifications – click here;
- Poland: Consultation on proposed Pillar Two amendments; DAC8 legislation passed by Senate – click here;
- Germany: Legislation increasing maximum amount for roll-over of hidden reserves in corporation shares enacted; other tax developments – click here;
- Greece: Postponed implementation of mandatory e-invoicing for large businesses to March 2, 2026, with a transitional period until May 3, 2026 – click here;
Global
- Global: Debt vs. equity – when does a loan stop being a loan? – click here;
- Bahrain: Domestic Minimum Top-Up Tax (DMTT) compliance obligations – click here;
- South Africa: Transfer pricing implications of transition to South African Rand Overnight Index Average Rate (ZARONIA) as key reference – click here;
- France & India: Protocol signed to amend income tax treaty with France – click here;
- United Kingdom & Peru: Income tax treaty with UK enters into force – click here;
- Saudi Arabia: Consultation on economic substance regulations for special economic zones closing March 3, 2026 – click here;
- Cote d’Ivoire: Provisions affecting nonresident digital businesses in 2026 budget – click here;
- Singapore: Tax measures in budget 2026 – click here;
- United Arab Emirates: Technical guidance on mandatory e-invoicing fields – click here;
TP Cases
- United States: Partnership deduction disallowed because section 743(b) basis adjustment incorrectly calculated and related transactions lacked economic substance – click here;
- United States: Is the tide still turned in U.S. transfer pricing litigation? – click here;
- Mexico: Taxpayer advocate disagrees with tax authority’s position on deduction of advertising and promotional expenses – click here;
- Kenya: Kenya’s Del Monte ruling underscores the need for robust transfer pricing frameworks – click here;
- Poland: Real estate investment by family foundation qualifies for tax exemption; transfer pricing rules apply to taxpayers under Estonian Lump-Sum Tax on Corporate Income (CIT) scheme – click here;
Webinars
- Webinar: Environmental, Social, and Governance (ESG) transformation and transfer pricing: strategic & operational implications, March 19, 2026 – click here;
Romania
- Romania: Order on the approval of the model and content of the forms "Informative declaration regarding the GloBE Top-up Tax" and "Notification concerning the obligation to submit the informative declaration regarding the GloBE Top-up Tax" (pages 12-46) – click here;
- Romania: Luca Niculescu (the coordinator of Romania's OECD accession process): "We hope that Romania's accession to the OECD will take place this year"/ Over 100 laws and procedures have been amended to date in support of this process – click here;
- Romania: Warning regarding a fraud attempt through the use of a Link impersonating the interface of the NAFA Unified Contact Form – click here;
- Romania: Tax consolidation has calmed markets, however the economy remains in a fragile stabilization, experts say – click here;
- Romania: Tax ambiguities for companies – The new rules regarding the staggered payment of state liabilities generate confusion in practice – click here;
- Romania: “NAFA’s inaction has encouraged practices such as the sale of indebted companies and even the emergence of businesses specialized in such schemes” (lawyer) – click here;
- Romania: High tax risk among companies operating in the security and guard services sector – click here.
