brought to you by TPS
Europe
- Blackrock’s transfer pricing battle with the UK: unexplored intercompany financing issues – click here
- UK: MAP requests under EU Arbitration Convention no longer accepted after 2020, possible treaty implications – click here
- German transfer pricing guidance addresses taxpayers’ obligation to cooperate with tax office – click here
- Italy reshapes format, contents, and requirements for transfer pricing documentation – click here
- Bulgaria: New deadline for transfer pricing documentation – click here
- Russia: Changes to APA process and measures related to controlled transactions – click here
Global
- OECD publishes information on the state of implementation of the hard-to-value intangibles approach by members of the Inclusive Framework on BEPS – click here
- 200+ organizations respond to OECD reports on Pillar One and Pillar Two blueprints – click here
- OECD hails transparency on tax rulings – click here
- OECD releases 2019 MAP statistics – a snapshot of transfer pricing cases in mainland China and Hong Kong SAR – click here
- Harmful Tax Practices – 2019 Peer Review Reports on the Exchange of Information on Tax Rulings – click here
- Taxing multinational group excess profit in the US, UK, and Belgium – click here
- Australia updates transfer pricing guidance on simplified record-keeping options: Australian Taxation Office – click here
- Vietnam issues guidance on related party transactions and transfer pricing – click here
- Peru’s tax authorities establish 29 January 2021 as due date for secondary filling of 2017, 2018 and 2019 CbC reports – click here
- China’s State Taxation Administration publishes 2019 APA Annual Report – click here
Romania
- Tax changes - clarifications on the liability of the liberal professions for tax obligations, micro-enterprises, tax consolidation, tax inspections (RO) – article here and for the decree here
- What changes will 2021 bring in terms of taxation? What companies need to know before the end of the year (RO) – click here
- NAFA controls in Covid-19 pandemic - 20% fewer tax inspections and 67% fewer anti-fraud controls (RO) – click here
DAC 6
- Latest developments and news concerning DAC6 – click here
