brought to you by TPS
Europe
- EU: CFE’s Tax Top 5 – 6 April 2026 – click here;
- Germany: Updated Common Reporting Standard (CRS) guidance – click here;
- Belgium: Filing deadlines for first qualified domestic minimum top-up tax (QDMTT) and income inclusion rule (IIR) returns extended through 30 September 2026 – click here;
- The Netherlands: Guidance clarifying meaning of treaty permanent establishment (PE) for purposes of Pillar Two rules – click here;
- Poland: Temporary reduction in excise duty rates and VAT on fuels; other tax developments include bill amending transfer pricing regulations – click here;
- Greece: Update indicates that Greece has signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) – click here;
- Austria & France: Update indicates that Austria and France have signed the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI MCAA) – click here;
- Luxembourg: Reporting obligations for cryptoasset service providers (DAC8) enacted – click here;
- Ukraine: Consultation on proposed amendments to transfer pricing rules, introduction of interest deduction limitation and hybrid mismatch provisions – click here;
- Montenegro: Global minimum tax law approved by Parliament – click here;
- Cayman Islands: Cryptoasset reporting framework (CARF) registration deadline extended – click here;
Global
- United States: Advance Pricing Agreements and Mutual Agreement Procedures (APA/MAP) pulse: Trends in US and global transfer pricing dispute resolution (24 April) – click here;
- United States: Final regulations on stock buyback excise tax: Key implications for mergers and acquisitions (M&A) transactions – click here;
- Australia: Monthly report on Australian Taxation Office (ATO) consultation activities – click here;
- Australia: Australian Taxation Office (ATO) Advice under development – international issues – click here;
- Japan: Updated cryptoassets reporting framework (CARF) frequently asked questions – click here;
- Hong Kong SAR: Tax highlights of 2025 annual meeting between Inland Revenue Department and Hong Kong Institute of Certified Public Accountants (HKICPA) – click here;
- India & Brazil: Tax treaty with Brazil amended to incorporate provisions similar to multilateral instrument – click here;
- Georgia: New reporting form for international “controlled transactions” – click here;
TP Cases
- India: Arm's length pricing of captive power transfers: industrial tariff accepted as the benchmark, and the transfer pricing adjustment was deleted – click here;
- Indonesia: Decision - Tax court overturns transfer pricing adjustments that ignored new business dynamics – click here;
- Indonesia: Decision - Rp23 Billion Transfer pricing correction annulled. Tax court sends strong message: the Director General of Taxes (DJP) cannot arbitrarily correct domestic transactions – click here;
Webinars
- Webinars: Webinars organized by NAFA in April 2026 – click here;
- Webinar: Australia - Federal Budget 2026-2027 tax webinar, 13 May 2026, 11:00 a.m. AEST – click here;
Romania
- Romania: Targeted changes to corporate income tax, framework for large-scale State aid schemes. Most provisions apply from March 1, 2026 – click here;
- Romania: S&P confirmed Romania's rating at "BBB minus", with a negative outlook. The risks related to the implementation of Romania's public finance consolidation will remain high in the coming years – click here and here;
- Romania: How will Romania benefit from joining the OECD? EY: Among the main advantages will be reduced state financing costs and easier access to global capital – click here;
- Romania: NAFA, through the General Directorate for Fiscal Anti-Fraud (DGAF), efficiently cooperates with public authorities to protect the interests of the state – click here;
- Romania: NAFA publication: Legislative news - bulletin no. 12 of November 3, 2026 – click here;
- Romania: NAFA will publish the “white list” of taxpayers who have declared and paid their tax obligations on time, and the “shame list” of debtors this month. Check if you work for a debt-free company – click here and here;
- Romania: Consultation on administrative procedures for reporting cryptoasset service providers under DAC8 rules – click here.
