brought to you by TPS
Europe
- Montenegro: Rulebook on interest rate for financial transactions between related parties for 2026 – click here;
- Sweden: Legislation implementing DAC9 approved by Parliament – click here;
- Sweden: Proposed amendments to Pillar Two rules to implement side-by-side package – click here;
- Belgium: Incorporation of Amount B guidance; technical documentation on global anti-base erosion rules (GloBE) information return – click here;
- France: Country-by-country reporting: List of cooperative jurisdictions updated (April 2026) – click here;
Global
- OECD: Pillar Two and tax incentives – click here;
- Kuwait: Optional advance tax payment for taxpayers subject to domestic minimum top-up tax (DMTT) – click here;
- United States: Advance pricing agreements (APAs) in 2025 – click here;
- South Africa: Draft rules for advance pricing agreement (APA) program released for public comment – click here;
- Turkiye: Consultation on draft guidance on domestic minimum corporate income tax, investment fund exemptions, and fourth provisional tax period – click here;
Romania
- Romania: Romania, one step away from joining the OECD: 24 of the 25 committees in the accession process have been closed – click here;
- Romania: Provided or merely invoiced? Intra-group services under the scrutiny of tax inspectors – click here;
- Romania: NAFA have published the list of compliant taxpayers. What conditions do compliant companies meet? – click here;
- Romania: How to avoid management mistakes that may trigger tax audits: what to monitor in the relationship with your accounting firm – click here;
- Romania: Corporate income tax and microenterprise tax: 3 questions about the tax bonus, in accordance with Government Emergency Ordinance (GEO) no. 8/2026 – click here;
- Romania: Administrator or accountant: Who is legally liable for tax returns? – click here;
- Romania: Decision of the Romanian High Court of Cassation and Justice. Cancellation of a tax claim for a major company with significant activity in public infrastructure projects – click here;
- Romania: NAFA reports record-high budget revenues in April, the first month with a collection target in 2026 – click here;
- Romania: Inactive company: What operations may it carry out? – click here;
- Romania: Corporate income tax: 9 changes introduced by GEO no. 8/2026 that you should be aware of – click here.
