brought to you by TPS
Romania
- Emergency Ordinance on postponing taxes until October 25, published in the Official Gazette. It contains facilities for HORECA and beach rentals – click here
Europe
- EU Member States agree to defer start date of e-commerce VAT rules – click here
- EU Parliament Establishes Permanent Tax Subcommittee – click here
- CFE’s Tax Top 5 – click here
- Irish tax guidance on transfer pricing correlative adjustments explained click here
- Netherlands: Updated decree, rules for mutual agreement procedures – click here
- Denmark vs. Adecco A/S, June 2020, Supreme Court, Case no BS-42036/2019-HJR – click here
Global
- Australia transfer pricing guidance addresses COVID-19 impact – click here
- India-Mauritius Tax Treaty Benefits Denied – Controversy Continues – click here
- US Supreme Court declines to hear Altera case – click here
DAC6
- TPS – DAC6 Newsletter – click here
- DAC6 - latest developments: 1st of July remains a key date (and is just around the corner!) – click here
- EU Council agrees to extend DAC6 reporting, financial account reporting deadlines – click here
- Council of the EU adopts amendments for deferral of MDR filing deadlines – click here
- Official announcement - Taxation: Council agrees on the postponement of certain tax rules – click here
- DAC6 reporting deadlines amending Directive – click here
- Swedish Parliament Approves Law for Implementation of DAC6 Reporting Requirements – click here
- UK defers DAC6 deadlines by six months – click here
- Sweden issues detailed tax guidance on DAC6 – click here
Digital economy
- The OECD’s “no Plan B” approach on digital taxation backfires – click here
- Worst of both worlds: A case against digital services tax in Brazil – click here
- Unilateral action on digital economy taxation would heighten trade tensions: OECD – click here
- Threat of EU-US trade war grows amid digital tax stand-off – click here
- Treasury Secretary Mnuchin seeks “pause” in OECD Pillar 1 discussions of digital economy – click here
