brought to you by TPS
Europe
- EU: Opinion statement Confédération Fiscale Européenne (CFE) 2/2026 on Revisions to Chapter VII of the OECD Transfer Pricing Guidelines – click here;
- EU: Proposal for a Council Directive on administrative cooperation in the field of taxation – click here;
- EU: First signs of tax relief after a decade of increasing tax burdens in the EU: withholding tax abolition on the agenda – click here;
- Hungary: Hungary publishes new transfer pricing documentation guidance – click here;
- Poland: Poland eases transfer pricing compliance, payment penalties – click here;
- Luxembourg: Draft legislation introducing OECD side-by-side package – click here;
- United Kingdom: Draft legislation for Finance Bill 2026 – 2027 includes implementation of Pillar Two side-by-side package – click here;
- The Netherlands: Income tax treaty with Benin signed – click here;
- Montenegro: Income tax treaty with Spain signed – click here;
Global
- OECD: Corporate tax statistics 2026 – click here and here;
- Argentina: Argentina's tax authority simplifies goods export registration for transfer pricing – click here;
- Chile: Chile’s tax authority and Chile’s Copper Commission push advance pricing agreements to lock in transfer prices – click here;
- South Africa: The South African Revenue Service publishes advance pricing agreement implementation webpage – click here;
- Singapore: Singapore adds related party transaction reporting to corporate tax compliance focus – click here;
- Singapore: Guidance on deductibility of payments for related-party services – click here;
- Singapore: Singapore updates list of jurisdictions for the automatic exchange of Country-by-Country reports – click here;
- Singapore: Income tax treaty with Tanzania signed – click here;
- Hong Kong: Guidance on GloBE information return (GIR) filing – click here;
- Hong Kong: Income tax treaty with Cyprus signed – click here;
- Japan: Guidance on GloBE information return (GIR) system – click here;
- Qatar: Ratification of income tax treaty with United Arab Emirates – click here;
- Mauritius: Extension of deadline for submission of domestic minimum top-up tax return – click here;
Romania
- Romania: Eight changes to transfer pricing documentation introduced by NAFA order no. 828/2026 – click here and here;
- Romania: The impact of AI on transfer pricing strategies and tax inspection practices – click here;
- Romania: Loan from a non-resident related party: National Bank of Romania reporting requirements, tax implications and accounting treatment – click here;
- Romania: Nearly 100,000 taxpayers evaluated NAFA's services – click here and here.
