brought to you by TPS
Europe
- United Kingdom: Transfer pricing and Diverted Profits Tax statistics for 2024 - 2025 developments – click here;
- Greece: Guidance on requirements for constituent entity notifications under Pillar Two rules – click here;
- Finland: Proposed additional amendments to Pillar Two rules – click here;
- Poland: DAC8 and DAC9 legislation signed by president; other tax developments – click here;
- Belgium: Guidance on currency conversion for global minimum tax – click here;
- France: The European Commission requests France to remove a restriction that contradicts the Parent-Subsidiary Directive – click here;
Global
- Global: EY - The latest on BEPS and beyond – March 2026 – click here;
- Global: EY - Tax and Legal news – March 2026 – click here;
- OECD: OECD updates signatories list for Multilateral Competent Authority Agreement on Country-by-Country Reporting – click here;
- OECD: Mutual Agreement Procedures: OECD publishes new manual for effective international tax disputes – click here;
- Republic of Korea: Korea introduces transfer pricing reforms, Pillar Two rollout – click here;
- Kazakhstan: Updated list of countries not treated as controlled foreign companies – click here;
- Thailand: Under the hood: Transfer Pricing in the Thai Auto Parts Sector – click here;
TP Cases
- Romania: 10 years later: The Court of Appeal Bucharest confirms transfer pricing adjustments must work both ways – click here;
- Romania: STOICA & ASOCIATII obtains cancellation of tax liabilities worth EUR 8 million for a client – click here;
- United Kingdom: Amortization deductions denied under related-party rules; trading had not commenced for purposes of enterprise investment scheme (court decisions) – click here;
- Canada: ExxonMobil wins in Tax Court in Transfer Pricing dispute – click here and here;
Romania
- Romania: Dragos Patroi, tax consultant: the holding company, the latest “hit” in tax optimization – click here;
- Romania: Adopting International Financial Reporting Standards in Romania: when financial reporting becomes a strategic opportunity – click here;
- Romania: Draft guidance clarifying accounting treatment of deferred tax under Pillar Two rules – click here;
- Romania: The non-prosecution ground for tax evasion – why taxpayers avoid invoking it before the prosecutor is notified – click here;
- Romania: Update: Romania’s ruling coalition reaches compromise on 2026 budget plan - click here;
- Romania: PwC Romania 2026 Annual Tax Conference: technology and AI reinvent the tax function and bring substantial time savings, but the need for governance is higher than ever – click here.
