brought to you by TPS
Europe
- European Union: Court of Justice of the European Union (CJEU) Advocate General opinion that Luxembourg correctly transposed Anti-Tax Avoidance Directive (ATAD) interest limitation rules – click here;
- Greece: New tax rules for alternative investment funds (AIFs), carried interest, and investment incentives introduced – click here;
- The Netherlands: Mutual agreement procedure (MAP) annual report for 2025 – click here;
- Belgium: Portal for domestic top-up tax (DTT) and income inclusion rule (IIR) returns and notification of general representative opened on July 1, 2026 – click here;
- United Kingdom: His Majesty’s Revenue and Customs (HMRC) confirms no Pillar Two late-filing penalties for returns filed before August 2026 – click here;
- Germany: Updated guidance on permanent establishments (PEs) – click here;
- Finland: Protocol to income tax treaty with Switzerland signed – click here;
- Spain: Spanish Tax Agency opens FY 2025 corporate income tax filing – click here;
Global
- OECD: Pillar Two GloBE information return (GIR) filing extensions and transitional relief – click here;
- Guernsey: Update indicates that Guernsey and Türkiye have signed GloBE information exchange (GIR MCAA) – click here;
- Botswana: Legislation including increased corporate tax rate, domestic minimum top-up tax (DMTT), and value added tax (VAT) on remote digital services enacted – click here;
- Kenya: Tax measures in Finance Act, 2026 include country-by-country (CbC) reporting changes – click here;
- Vietnam: Amendments to transfer pricing framework – click here;
- Argentina: Unified contract registry rules for commodity exports serve as primary transfer pricing control mechanism – click here;
- Australia: Legislation to incorporate elements of Pillar Two agreed administration guidance registered – click here;
- Bahrain: Domestic minimum top-up tax (DTT) and transfer pricing guide – click here;
- Chile: Transfer pricing guidance for distributors – click here;
- Panama: Panama’s tax authority (DGI) updates transfer pricing reporting form ahead of 2026 filing season – click here;
- UAE: UAE updates Pillar Two guidance with OECD 2026 commentary, administrative guidance – click here;
- Brazil: Brazil's Federal Revenue Service (RFB) issues guidance on corporate social contribution on net profit – click here;
- United States: Tariff refunds: 3 ways to manage corporate risk – click here;
TP Cases
- Romania: Reff & Associates and Deloitte Romania secure final court victory in a complex tax dispute involving intellectual property, intra-group services and transfer pricing. Tax adjustments exceeding RON 90 million imposed by the Romanian tax authorities were annulled – click here;
Webinars
- Podcast: Podcast – Global Perspectives: Unpacking Deloitte’s 2026 Tax Policy Survey – click here;
- Webinar: Seminars organized by NAFA in July 2026 – click here;
Romania
- Romania: Tax Register. New FY 2026 rules for companies subject to corporate income tax – click here;
- Romania: Transformations in the automotive industry and their transfer pricing implications – click here;
- Romania: NAFA inspectors have been trained by OECD and UK tax authority experts on intragroup services – click here or here;
- Romania: NAFA FY 2025 Performance Report – click here;
- Romania: NAFA has established the framework for conducting the mutual agreement procedure – click here;
- Romania: Tax accessories in tax evasion cases: calculation and judicial review – click here;
- Romania: The Romania–UAE Convention and the limits of tax planning: when the benefits of the double tax treaty may be denied – click here;
- Romania: Transfer pricing documentation rules are changing: what new obligations are introduced and what message NAFA is sending to taxpayers – click here or here or here.
