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DAC6
- Access the DAC6 Comparison Tool App that allows the user to make instant comparisons among DAC6 provisions in different countries. Plus, it offers direct links to each local legislation and guidelines and shows you how to perform the MBT test – click https://comparison.dac6guide.eu/#/
Europe
- Brexit: Tax and other challenges facing business – click here
- ActionAid, Christian Aid Ireland, Oxfam call on Ireland to drop opposition to public country-by-country reporting: Naomi O’Leary / The Irish Times – click here
- Spain to scrutinize taxpayers’ transfer pricing positions in 2021 – click here
- EU court rejects Swedish rules limiting deductions for cross-border interest payments – click here
- EU Member States adopt revised list of non-cooperative jurisdictions for tax purposes – click here
- EU: Status of proposal for public country-by-country reporting – click here
Global
- OECD Forum on Tax Administration releases new handbook for International Compliance Assurance Programme (ICAP) – click here
- OECD releases the final batch of the stage 1 peer review reports for BEPS Action 14 on dispute resolution mechanisms – click here
- How the Covid-19 Pandemic Will Impact Tax Risk and Controversy in 2021 and Beyond – click here
- G7 leaders reaffirm commitment to reach international tax agreement – click here
- Countries agree to new rules for private tax ruling transparency – click here
- Transfer pricing practices grow increasingly legitimate worldwide – click here
- Croatia, Malaysia finalize multilateral tax treaty – click here
- Laurence H. Tribe will represent Coca-Cola in transfer pricing dispute with the US IRS: The Coca Cola Company – click here
- Proposals advocating an increase in the GILTI tax rate or a shift to a country-by-country approach would harm US company competitiveness: Caroline L. Harris / US Chamber of Commerce – click here
- Canada’s Supreme Court dismisses tax authority’s appeal in Cameco transfer pricing dispute: Cameco / GlobeNewswire – click here
- Colombian tax authorities intensify TP audits on the determination of income tax – click here
- Thailand requires transfer pricing disclosures to be filed online – click here
- Seychelles legislates key provisions to enable removal from the European Union list of non-cooperative jurisdictions – click here
Romania
- Government is about to approve an amendment of the tax treatment of some expenses for profit tax purposes (RO) – click here
- In aligning accounting with fiscal provisions, the Finance Administration seems to lose sight of the practical aspects of reporting requirements (RO) – click here
