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Europe
- Sweden: Draft amendments to Pillar Two rules – click here;
- Slovakia: Slovak Republic issues guidance on advance pricing agreement procedures – click here;
- Sweden: Protocol to income tax treaty with France enters into force – click here;
- Poland: Legislation removing mandatory disclosure regime (MDR) obligations for domestic tax arrangements effective October 1, 2026; other tax developments – click here;
- Moldova: Draft legislation aimed at simplifying tax and customs rules approved by Parliament – click here;
Global
- Singapore: Singapore updates guidance on transfer pricing treatment of share-based compensation from Year of Assessment 2026 – click here;
- Argentina: Argentina’s tax authority (ARCA) overhauls international tax, transfer pricing rules – click here;
- Turkey: Turkey introduces specialised audits for tax evasion, transfer pricing – click here;
- Kenya: Kenya issues new transfer pricing rules – click here;
- Uruguay: Tax updates on Uruguayan domestic minimum top-up tax (DMTT) under Pillar Two – click here;
- China: Draft legislation implementing enhanced stamp duty relief for intra-group asset transfers – click here;
- New Zealand: Consultation on updated guidance on taxation of royalties paid to nonresident software suppliers – click here;
- China: Proposed concessionary tax regime to attract strategic industries and investments – click here;
- Mexico: Mexico’s proposed 2027 tax changes could affect U.S. multinationals – click here for the article and here for the document;
- Tunisia: Updated list of jurisdictions with preferential tax regimes – click here;
TP Cases
- United Kingdom: Losses not deductible because related entities not interacting on a commercial basis (First-tier Tribunal decision) – click here;
Romania
- Romania: Adrian Luca, First Vice-President of the Chamber of Tax Consultants (CCF), recently held a seminar on the use of artificial intelligence in tax consulting profession - click here to read the presentation. The event received wide coverage in the Romanian media – you can find more details in the following articles:
- Romania: Chamber of Fiscal Consultants: The know-how gap between large and small tax consulting companies is decreasing thanks to AI – click here;
- Romania: A tax consultant explains why AI can't take his place: "A machine doesn't know that the company is going through a restructuring or a tax audit, or that the administrator hasn't slept in three days" – click here;
- Romania: AI is bridging the gap between large and small tax advisory firms. Where artificial intelligence can "hallucinate" – click here;
- Romania: AI is narrowing the know-how gap between large and small tax consulting firms. Where AI hallucinates on tax matters (CCF) – click here;
- Romania: "AI hallucinates! It makes up legal provisions and legislative references. It cannot replace tax judgment," says a tax consultant – click here;
- Romania: AI hallucinations in tax matters; much of its information stops at April 2025, and it bears no responsibility for its interpretations – click here;
- Romania: AI in tax consulting: more efficiency, but also the risk of legislative "hallucinations" – click here;
- Romania: More on the topic will be discussed at the second edition of the CCF “Taxation and Technology” event, taking place on 10–11 November at Romexpo, Bucharest – click here to register.
- Romania: National Agency for Fiscal Administration’s (NAFA’s) President, Adrian Nica: Notifications to prosecutors regarding large-scale tax evasion exceed RON 1.8 billion this year/ How long do tax inspections on unjustified wealth last? – click here;
- Romania: Romania deposits ratification instrument for Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI) – click here.
