brought to you by TPS
Romania
- Start reporting cross-border transactions in the EU! The countdown has also started for Romania – click here
- Romanian public debt increases by more than 1,000 euros in the previous five years combined, and passes 5,000 euros. EC data show that Romania is the only EU country that will not be able to control indebtedness in 2021 – click here
- Romania, the worst budget position in the EU - out of 100 RON spent this year by the Government, 22 RON are borrowed, the highest percentage in the Union – click here
Europe
- EU: Retroactive intercompany transfer pricing adjustments and customs valuation of imported goods – click here
- Effects Of COVID-19 And The 2020 Annual Tax And Customs Control Plan On Related-Party Transactions And Transfer Pricing – click here
- Belgium: Reminder of transfer pricing deadlines; reducing audit risk – click here
- Transforming debt restructuring in the Netherlands – click here
- Conseil d’Etat rules on French anti-avoidance rules related to low-tax jurisdictions – click here
- French Tax Authorities release new guidelines on dividend withholding tax exemption for foreign collective investment vehicles – click here
- Belarus unveils new transfer pricing framework – click here
Global
- How to justify your transfer pricing license agreements during COVID-19 – click here
- Taxing somewhere, no matter where: what is the GLoBE proposal really about – click here
- Leaked OECD draft pillar one and pillar two digital tax blueprints available – click here
- Answering Questions about informal capital structures – click here
- UN subcommittee advances model tax treaty article on automated digital services – click here
- IBOR reform - Phase 2 final amendments issued – click here
- FAQs on North Carolina’s initiative for resolving transfer pricing issues – click here
- Chile: New transfer pricing reporting requirements, Master file and Local file – click here
- INSIGHT: Transfer Pricing Implications of Covid-19 for the Asia-Pacific Region and the EU – click here
- A US perspective on transfer pricing and EU state aid – click here
- AgraCity’s Canada transfer pricing dispute: co-distribution and the markup for logistics – click here
- First look: AgraCity and Saskatchewan Ltd. prevail in Canada transfer pricing dispute – click here and here
- The Korean tax authorities’ challenge to Netflix’s transfer pricing – click here
