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Europe & Global
- Platform for Collaboration on Tax's new toolkit helps countries implement effective transfer pricing documentation requirements – click here
- OECD: Updated guidance on tax treaties (COVID-19) – click here
- Transfer pricing cases to watch in 2021 - click here
- Transfer pricing - analysing and documenting emergency decisions during the current crisis - click here
- Transfer pricing and the cumulative advertising effects on sales – click here
- Outline and Considerations for the Pillar One Blueprint Proposals for Amount A - click here
- Company margins exceed pre-pandemic levels as earnings rebound faster than costs – click here
- ATAD 1 - Luxembourg tax authorities issue administrative guidance on application of Interest Limitation Rules – click here
- Denmark vs. “H Borrower and Lender A/S”, January 2020, Tax Tribunal, Case no SKM2021.33.LSR – click here
- Belgium: Transfer pricing audits, new round of information requests – click here
- Estonia deposits its instrument of ratification for the Multilateral BEPS Convention – click here
- New Italian budget law permits advance pricing agreement rollback – click here
- Ireland updates Corporate Tax Roadmap: Ireland Department of Finance – click here
- Swedish court denies telecom giant’s tax deduction for exchange losses – click here
- Poland: Definition of “real estate company” and new obligations introduced by regulations – click here
- Russia: First bilateral APA is concluded – click here
- Thailand’s new TP law: Assessing the risks for taxpayers – click here
- Rwanda introduces transfer pricing regulations - click here
- Vietnam’s transfer pricing regulations create new challenges – click here
- Paraguay tax authority provides guidance on new transfer pricing law – click here
Romania
- NBR reduced the monetary policy rate to 1.25% (RO) - click here
- International Court of Arbitration of the Paris International Chamber of Commerce (“ICC Court”): new rules of arbitration procedure from 1 January 2021(RO) – click here
- Fixed establishments at a glance: A Romanian perspective – click here
- The world is boiling. What are the chances for the new Government's program to be respected? (RO) – click here
- The amendments to the Fiscal Code are generally favourable for companies. Two-thirds of respondents will apply the tax facility for teleworkers (PwC survey) (RO)– click here
DAC6
- TPS: They are all old and all new! The official guide shows that DAC6 is manageable! – click here
- TPS: How do you know if you present “signs” of DAC6? – click here
- For the latest developments and news concerning DAC6 – click here
