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Europe
- Sweden: Amendments to top-up tax under Pillar Two – click here;
- Finland: Guidance on identifying groups and allocating income under Pillar Two minimum tax rules – click here;
- Poland: Template for global anti-base erosion information return; other tax developments – click here;
- Netherlands: DAC8 enacted; qualification as joint venture under Pillar Two rules and other tax developments – click here;
- United Kingdom: Updated list of Pillar Two territories, qualifying top-up taxes – click here;
- United Kingdom: Proposal to make foreign permanent establishment exemption compulsory – click here;
Global
- OECD: Consolidated commentary to global anti-base erosion model rules – click here;
- OECD: OECD attempts to address Global Minimum Tax compliance concerns in advance of filing and exchange deadlines – click here;
- OECD: Corporate income taxation and business dynamism – click here;
- Global: Tax news and views international weekly: more developments as Pillar Two filing deadline nears – click here;
- New Zealand: Updated transfer pricing documentation guidance – click here;
- Australia: Updated guide on Pillar Two, with details on global anti-base erosion information return exchange, implications of possible adoption of side-by-side package – click here;
- Australia: Guidance on amending global and domestic minimum tax assessments and global anti-base erosion information returns – click here;
- Korea: Improvements to tax audit process; Global Minimum Tax filing obligations for 2026 – click here and here;
TP Cases
- Portugal: VAT and Transfer Pricing: what the Stellantis case means for multinational groups – click here;
- India: India vs Pernod Ricard India Pvt. Ltd.: advertising, marketing and promotion expenses transfer pricing adjustments – click here;
- India: Short-term capital loss on sale of business to subsidiary disallowed due to inadequate transfer pricing valuation (Tribunal decision) – click here;
- Sweden: Court rules in favour of Kubal, overturns transfer pricing-based adjustment – click here;
- Luxembourg: Undisclosed guarantee may reopen assessments, but reallocation must reflect actual functions and risks (Administrative Tribunal decision) – click here;
Webinars
- Webinar: Navigating VAT and Transfer Pricing: Insights from recent Court of Justice of the European Union Case Law, June 3 – click here;
- Webinar: Reactive vs. Proactive approaches in Transfer Pricing, June 8 – click here;
- Webinar: NAFA published the list of webinars for June 2026 – click here and here;
Romania
- Romania: Lucian Barbu, Partner at NNDKP Tax Consultancy: NAFA audits have changed — inspectors are now looking at the purpose of intragroup loans and how they were used – click here;
- Romania: Dragos Patroi, Tax consultant: Risks and uncertainties in tax inspection: tax risks regarding corporate income tax – click here;
- Romania: NAFA Calendar: Tax Returns to be filed in June 2026 – click here and here;
- Romania: Taxpayers consider NAFA services at tax offices better than online services – click here;
- Romania: Amendments to the Procedure for guidance and assistance provided to taxpayers/payers – click here;
- Romania: Phone fraud schemes using NAFA’s name – click here;
- Romania: Minister of Finance: Fiscal adjustment did not affect investments; European funds remain the main driver of the economy – click here;
- Romania: PwC tax talks with NAFA: New digital reporting applications to be made available for independent use by taxpayers – click here.
