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Romania
- Press release NAFA – click here;
- NAFA - informative material about new fiscal-budgetary measures – click here;
- Transfer pricing in the context of COVID-19 – click here for an one-hour presentation prepared by Deloitte Romania;
- Construction projects during the COVID-19 pandemic – click here;
- Deloitte real estate experts: Postponement of rent, a temporary solution with possible chain effects – click here for the article; also, you can find here a presentation regarding this subject;
- Unlocking amounts in the context of VAT reimbursement can help companies maintain their activity and pay their employees, thus diminishing the effects of the COVID-19 pandemic – click here.
COVID-19
- Belgium: COVID-19 implications from a transfer pricing perspective – click here;
- Czech Republic: Tax loss carryback, carryforward relief proposals (COVID-19) – click here;
- Hungary: Financial reporting, tax relief measures (COVID-19) – click here;
- Netherlands: Tax measures proposed to provide business tax relief (COVID-19) – click here;
- Netherlands: Tax payment deferrals, other relief measures supplemented (COVID-19) – click here;
- Portugal: Postponed deadline for transfer pricing documentation (COVID-19) – click here;
- Serbia: Financial assistance for employees, business entities (COVID-19) – click here;
- Taxation of cross-border workers in southern Switzerland uncertain during COVID-19 pandemic – click here;
- EU May Relax Deadline for Reporting Cross-Border Arrangements – click here; also, here you can find an opinion issued by the CFE Professional Affairs Committee submitted to the European Institutions on 22 April 2020 regarding the allowing in delaying the enforcement of penalties related to compliance with the national DAC6 implementing legislation due to COVID-19 situation;
- KPMG report: Transfer pricing strategies for private equity portfolio companies (COVID-19) – click here;
- COVID-19 European measures: An overview on 26 countries across Europe – Highlighting the most important fields of action of 26 European countries, Deloitte puts under a magnifying glass the measures adopted in the economic, social and employment areas; click here for the booklet;
- KPMG TaxWatch – Transfer pricing considerations resulting from COVID-19 – here you can find a presentation from April 27, 2020;
- INSIGHT: Transfer Pricing in the Covid-19 Crisis—an Exceptional Situation – click here;
- INSIGHT: Covid-19—Don’t Ignore Your Transfer Pricing Arrangements – click here;
DAC 6
- EU mandatory disclosure impending for certain transfer pricing arrangements – click here.
Europe & Global
- Poland: Interactive transfer pricing form, Local file – click here;
- New Poland transfer pricing risk assessment tool released in interactive format – click here;
- Finland transfer pricing rules analyzed in landmark court rulings – click here;
- Evaluating inter-company loans in Switzerland – click here;
- Sweden: Transfer pricing treatment of IP in third-party acquisitions – click here;
- Hong Kong revises guidance on advance tax rulings – click here;
- New IRS guidance says high-quality documentation offers greater chance of audit “deselection” – click here;
- Assessing inter-company transactions and accounting implications during economic uncertainty – click here;
- Embracing the automation of transfer pricing – click here;
- Transfer pricing in financial services: The outlook for 2020 and beyond – click here;
- The importance of selecting the appropriate capital structure – click here;
- Reconsidering the finance function of digital companies – click here;
- Transforming perspectives through operational transfer pricing – click here;
- A step towards new market jurisdiction taxation rights – click here.
