brought to you by TPS
Europe
- Ukraine: Draft legislation to amend transfer pricing rules, adopt interest deduction limitation rules – click here;
- Hungary: Hungary proposes major 2027 corporate tax, wealth tax and personal income tax reforms – click here;
- Denmark: Consultation on draft legislation to implement Pillar Two side-by-side package, tax hybrid financing arrangements – click here;
- Poland: Updated transfer pricing reporting guidelines; other tax developments – click here;
- Cyprus: Draft legislation amending Pillar Two framework incorporating a qualified domestic minimum top-up tax (QDMTT) effective January 1, 2026, and making further changes following OECD guidance – click here;
- Germany: The German Ministry of Finance (MOF) issues final R&D tax incentive guidance that replaces 2023 guidance – click here;
- Greece: Greece’s Independent Authority for Public Revenue (AADE) sets out framework for binding tax rulings – click here;
- Greece: Greece’s Independent Authority for Public Revenue (AADE) opens Pillar Two top-up tax filing through myAADE– click here;
- Belgium: Belgium enacts DAC9 law on Pillar Two tax information exchange – click here;
- Slovakia: Guidance on advance pricing arrangements (APAs) – click here;
Global
- OECD: OECD reports record Mutual Agreement Procedure (MAP) closures, faster resolution of cross-border tax disputes in 2025 – click here;
- OECD: OECD releases tax transparency peer reviews for Algeria, Congo, Maldives and Uzbekistan – click here;
- OECD: Inclusive Framework issues Base Erosion and Profit Shifting (BEPS) outcome statement on Global Minimum Tax (GMT), future priorities – click here;
- Singapore: The Inland Revenue Authority of Singapore (IRAS) updates e-Tax guide on multinational enterprise top-up tax – click here;
- Oman: The Oman Tax Authority amends Pillar Two law to focus on the Qualified Domestic Minimum Top-up Tax (QDMTT) – click here;
- Puerto Rico: Puerto Rico proposes corporate tax changes, transfer pricing exemptions for incentivized businesses – click here;
- South Africa: The South African Revenue Service (SARS) issues updated guide on mutual agreement procedures – click here;
TP Cases
- India: Karnataka High Court upholds exclusion of Infosys, Wipro and Tata Elxsi as transfer pricing comparables – click here;
Webinars
- OECD: Public consultation meeting: Revisions to Chapter VII of the OECD Transfer Pricing Guidelines, 9th of November 2026 – click here;
- United States: Petruzzi Advisory, Arm’s Length Wrestling – Round 10 – United States vs Perrigo Company, 25th of November 2026 – for registration click here;
Romania
- Romania: What to expect at the Tax & Technology Summit: Speakers, Exhibitors and Sessions – click here;
- Romania: The position of the Chamber of Tax Consultants regarding the bill on expenses within corporate groups – click here;
- Romania: Taxpayers will be able to evaluate NAFA services – click here;
- Romania: The Prime Minister announces the elimination of the minimum turnover tax effective January 1, 2027 – click here;
- Romania: The Prime Minister declares that Romania nears final stage of OECD accession – click here.
