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Romania
- And why wouldn't ANAF be our friend? (RO) – click here
- New fiscal measures published in the Official Gazette: Postponement of taxes until December 25, VAT refund with subsequent control until January 25, specific tax exemption for HoReCa industry, simplified debt rescheduling, deductibility of COVID tests (RO) – click here
- Interview with Dan Manolescu, about the new fiscal changes (RO) – click here
- Romania: Transfer Pricing adjustment, interest rate on intercompany loans (CJEU judgment) – click here
- Tax inspections: Transfer prices, a point of maximum interest (RO) – click here
- How does a taxpayer in financial difficulty choose the most appropriate tax facility in times of pandemic: rescheduling, tax amnesty or even both? (RO) – click here
- What fiscal tactics will European states adopt in 2021? What should Romania do? (RO) – click here
Europe
- EU Commission work programme reveals plan for new taxes – click here
- Professors analyze EU General Court decision in Apple, noting drawbacks of using state aid concept to counter MNE tax avoidance – click here
- Poland: Legislative proposal to expand scope of transactions subject to transfer pricing rules – click here
- Ireland releases tax bill, announces plan to enact interest deduction limits from 2022 – click here
- Denmark courts reject tax authority’s formalistic transfer pricing approach – click here
Global
- OECD releases third batch of Stage 2 peer review reports on dispute resolution – click here
- OECD: New methodology for peer review of BEPS Action 13 country-by-country reporting – click here
- Tax uncertainty emphasises the need for reform at ITR’s Brazil Tax Forum 2020 – click here
- Singapore: FAQs on transfer pricing implications of COVID-19 – here
- Zambia proposes changes to transfer pricing documentation requirements – click here
- Transfer pricing in Kenya: beyond Unilever – here
DAC 6
- Austria has published the second draft guidance on DAC6 – click here
- For the latest developments and news concerning DAC6 – click here
- DAC6, 8886 and losses. The case of taxpayer Donald J. Trump (RO) – click here
