Europe

  • Italy unlocks tax dispute resolution mechanism – click here
  • Italian digital services tax is knocking at the door – click here
  • French High Court in Valueclick interprets tax treaty permanent establishment rules – click here
  • Dutch informal capital scheme should be investigated for illegal state aid, professor says: Jan Vleggeert / SSRN – click here
  • German transfer pricing amendments shift burden of proof, reveal climate of distrust  click here
  • CFE’s EU Tax Policy Report – Semester II 2020 – click here
  • CFE’s EU Tax Top 5 – Round-up of EU Tax Policy News – 21 December 2020 – click here

Global

  • Indian, Italian and Turkish digital service tax discriminatory: US Trade Representative – click here
  • Indian court confirms Redington’s use of foreign subsidiaries avoided tax – click here
  • Singapore sets indicative margin for related party loans for 2021 – click here
  • Barbados ratifies BEPS MLI to tackle MNE tax avoidance – click here
  • Malaysia gazettes transfer pricing measures – click here
  • Using US IRS data, authors conclude that Bermuda, Ireland, Netherlands are US MNEs’ most important tax havens:  Petr Janský, Javier Garcia-Bernando, Thomas Tørsløv /Springer – click here
  • Singapore ruling concludes that corporation and three foreign shareholders are not related parties for transfer pricing purposes: Inland Revenue Authority of Singapore – click here
  • Airbnb is under examination by the Internal Revenue Service for its income taxes in 2013 and 2016, according to the company’s December 2020 SEC filing – click here
  • Diageo – British multinational beverage and alcohol group – is facing various tax challenges – click here
  • OECD issues guidance on transfer pricing implications of COVID-19 pandemic – click here
  • OECD plans public consultation meeting on “blueprints” for taxing large multinationals – click here
  • 200+ organizations respond to OECD reports on Pillar One and Pillar Two blueprints – click here
  • Taxation of the digital economy: Analyzing user base value – click here
  • 2020: The best of transfer pricing – click here
  • OECD FT Report: A potential solution to excessive debt financing – click here

DAC 6

  • DAC6: resources for your safety! From TPS! – click here
  • For the latest developments and news concerning DAC6 – click here
  • UK unexpectedly reduces tax scheme reporting burden on firms – click here
  • UK to repeal DAC6 in 2021 – click here
  • DAC6 in the UK — What now? – click here
  • Malta has published the DAC6 Guidelines – click here
  • Czech Republic published answers to some DAC6 questions – click here
  • Italy started a public consultation on a draft circular intended to provide clarifications on the DAC6 reporting process – click here
  • Ireland updates DAC6 guidance – click here

Romania

  • Say cheese! How we prepare the tax protection system for intra-group transactions (a post-pandemic perspective) (RO) – click here
  • For safe transfer pricing, describe your pandemic correctly! A practical tip from the OECD's "seasonal" guide (RO) – click here
  • Rules on the posting of workers between EU countries. What are the obligations of employers? (RO) – click here
  • VAT? Claims? Long awaited fiscal measures? Get them out of nowhere! (RO) – click here
  • OECD recommendations clarify the implications of the COVID-19 pandemic on transfer pricing  (RO) – click here
  • What does the beginning of the year look like in taxation and how much can companies expect from state support? (RO) – click here


Note: Please note that TPS could not be held responsible for the content and accuracy of the information obtained by accessing these websites, nor for the consequences resulted from any activities one performs based on this information. Even though we are monitoring the outbound links, we do not have control over the availability of the information offered by external references or how often the information is updated.

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