Europe & Global

  • US and Germany again agree to exchange country-by-country reports on large multinationals – click here
  • Italy update transfer pricing reguations – click here
  • Glencore’s Australia transfer pricing litigation – the economic considerations – click here
  • ICAP pilot for transfer pricing audits to be made permanent, OECD says – click here
  • Transactional profit indicators for the TNMM are not viable – click here
  • OECD tax revenues fall slightly before the COVID-19 pandemic, but countries face much larger decreases ahead, particularly from consumption taxes – click here
  • Hong Kong issues new guidance on tax concessions for ship leasing: Inland Revenue Department – click here
  • Netherlands disagrees with Russia’s proposal to amend tax treaty – click here
  • Australian Taxation Office: We have confidence in the tax compliance of large corporate groups – click here
  • 88% of countries engaging in automatic exchange of financial account information have satisfactory legal frameworks, Global Forum peer review concludes – click here
  • EU states agree to share digital platform information to aid tax collections – click here

Romania

  • Romania failed to eliminate double taxation for most cases closed in 2019 (RO) – click here
  • Taxation in 2021: Implications of recent changes in parliament. What should companies expect? (RO) – click here

DAC 6

  • Germany published latest edition of DAC6 Communication Manual – click here
  • Latest developments and news concerning DAC6 – click here
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