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Europe
- Germany: Legislation to expand multilateral instrument (MLI) to 62 additional treaties passed by lower house of Parliament; other tax developments – click here;
- Serbia: Rulebook on arm’s length interest rates for 2026 – click here;
- Montenegro: Montenegro proposes draft corporate tax rules in accordance to EU Anti-Tax Avoidance Directive (ATAD) – click here;
- Hungary: Commission refers Hungary to Court of Justice of the European Union (CJEU) over retail tax regime – click here;
Global
- United States & Croatia: United States and Croatia sign protocol to 2022 income tax treaty – click here;
- Australia: The Australian Taxation (ATO) clarifies general purpose financial statement filing obligations – click here;
TP Cases
- United Kingdom: Court of appeal delivers clarity – Burlington ruling sets the bar for purpose tests and treaty benefits in international tax – click here;
- Belgium: Intra-group trade name royalties – recent transfer pricing case law – click here;
Webinars
- Webinar: Online registrations 2026: NAFA is organizing 8 seminars in May regarding the Single Tax Return – Form 212 – click here;
Romania
- Romania: Transfer pricing under the attention of NAFA – click here;
- Romania: The effect of tax measures: the budget deficit has decreased by half compared to 2025 – click here;
- Romania: Tax incentives for research and development activities have become more favorable for companies as a result of the recent amendments to the Fiscal Code – click here;
- Romania: Romania consults new mutual agreement procedure (MAP) rules – click here;
- Romania: Closures within NAFA – The reorganization will entail the closure of a significant number of physical tax offices – click here;
- Romania: NAFA: The application of corporate income tax – recent amendments and additional information – click here;
- Romania: NAFA information for business companies: June 2, 2026 – deadline for submitting annual financial statements. Sanctions for failure to comply with these obligations – click here;
- Romania: The procedure for registering secondary establishments as salary taxpayers and Form 060, updated – click here;
- Romania: NAFA calendar – May 2026: tax obligations for companies and other taxpayers – click here.
