August 29, 2025 Download PDF - 191 KB State of play of Digital Services Taxes (DSTs) and other similar measures
May 20, 2025 Download PDF - 198 KB UK opens consultations on transfer pricing, permanent establishment, and Diverted Profits Tax legislative reform
April 09, 2025 Download PDF - 169 KB US APA report for 2024 highlights sustained efficiency with high volume of executed APAs
March 31, 2025 Download PDF - 204 KB OECD 2023 APA and MAP statistics: Insights from the perspectives of the Chinese Mainland and Hong Kong SAR
January 29, 2025 Download PDF - 214 KB Malaysia introduces new transfer pricing guidelines and transfer pricing audit framework
November 01, 2024 Download PDF - 173 KB OECD report proposes measures for international tax transparency on real estate
November 01, 2024 Download PDF - 174 KB European Commission puts forward proposal (DAC9) to simplify Pillar Two implementation
October 08, 2024 Download PDF - 213 KB Council of the EU approves changes to the EU list of non-cooperative tax jurisdictions
July 17, 2024 Download PDF - 192 KB Blueprint for global minimum wealth tax on ultra-high net worth individuals
June 19, 2024 Download PDF - 198 KB OECD releases guidance relating to Pillar Two GloBE and Pillar One Amount B
June 13, 2024 Download PDF - 201 KB UN releases draft Terms of Reference for negotiating a Framework Convention on International Tax Cooperation
May 28, 2024 Download PDF - 165 KB EU Finance Ministers agree on FASTER but EU Parliament needs to be reconsulted following changes
April 10, 2024 Download PDF - 170 KB US APA report for 2023 shows significant increase in executed APAs
March 15, 2024 Download PDF - 152 KB A closer look at the simplified and streamlined approach (Amount B)
March 04, 2024 Download PDF - 142 KB European Commission policy brief explores first 100 days of Foreign Subsidies Regulation reporting
February 27, 2024 Download PDF - 197 KB Revised draft legislation released for public country-by-country reporting in Australia
January 26, 2024 Download PDF - 175 KB Italy imposes new deadline for the preparation of transfer pricing documentation
January 26, 2024 Download PDF - 187 KB China’s State Taxation Administration publishes its 2022 APA Annual Report
January 19, 2024 Download PDF - 173 KB IRS issues long-awaited guidance on implicit support recognition for intercompany loan transactions
January 12, 2024 Download PDF - 179 KB Brazilian tax authorities implement additional ancillary obligations under new transfer pricing rules
December 19, 2023 Download PDF - 183 KB Considerations for year-end transfer pricing adjustments in China
October 31, 2023 Download PDF - 237 KB OECD releases Multilateral Convention to implement Amount A of Pillar One
October 31, 2023 Download PDF - 213 KB Brazil publishes Normative Instruction with new rules for transfer pricing
October 24, 2023 Download PDF - 205 KB EU Directive (DAC8) adopts wider reporting requirements for crypto and other transactions
October 18, 2023 Download PDF - 211 KB Council of the EU approves changes to the EU list of non-cooperative jurisdictions
October 12, 2023 Download PDF - 172 KB OECD releases Multilateral Convention to implement Amount A of Pillar One
October 12, 2023 Download PDF - 190 KB Cyprus provides guidance on minimum TP documentation for persons exempt from the Local File requirement
August 29, 2023 Download PDF - 219 KB UK transfer pricing documentation: New law comes into force, guidance issued
August 09, 2023 Download PDF - 175 KB The UN Secretary-General releases early Report on promotion of inclusive and effective international tax cooperation
July 21, 2023 Download PDF - 187 KB Brazil enacts new transfer pricing law, presents draft Normative Instruction for public consultation
July 20, 2023 Download PDF - 200 KB OECD releases Pillar Two GloBE Rules Administrative Guidance and GloBE Information Return
July 17, 2023 Download PDF - 195 KB OECD presents report to G20 Finance Ministers and releases key documents under Pillar One and Pillar Two
June 20, 2023 Download PDF - 166 KB European Commission FASTER Directive would harmonise withholding tax procedures in the EU
May 23, 2023 Download PDF - 172 KB European Finance Ministers adopt new reporting and exchange of information rules centered around crypto-assets
May 11, 2023 Download PDF - 211 KB APMA releases Interim Guidance on Review and Acceptance of Advance Pricing Agreement Submissions
April 21, 2023 Download PDF - 194 KB Australia releases draft legislation for public country-by-country reporting
April 05, 2023 Download PDF - 184 KB US APA report for 2022 shows sharp decrease in executed APAs, but strong increase in requests filed
March 10, 2023 Download PDF - 187 KB Brazil issues guidance for early adoption of the arm’s-length principle
February 27, 2023 Download PDF - 229 KB Tax Court upholds validity of ‘blocked income regulation’ in long-awaited 3M decision
February 16, 2023 Download PDF - 178 KB ECOFIN Council releases updated list of non-cooperative jurisdictions for tax purposes
February 07, 2023 Download PDF - 225 KB European Directive requiring publication of country-by-country information transposed into Spanish law
February 02, 2023 Download PDF - 227 KB Hungary amends decree prescribing special requirements for transfer pricing documentation
January 31, 2023 Download PDF - 183 KB OECD releases 2021 MAP statistics – observations from the Mainland China and Hong Kong SAR perspectives
January 20, 2023 Download PDF - 200 KB Brazil issues new transfer pricing rules seeking alignment with arm’s length principle
December 29, 2022 Download PDF - 116 KB Barbados issues filing extension for country-by-country reporting
December 23, 2022 Download PDF - 188 KB China’s State Taxation Administration publishes its 2021 APA Annual Report
December 22, 2022 Download PDF - 196 KB OECD announces Pillar Two GloBE information return consultation
December 21, 2022 Download PDF - 197 KB OECD announces Pillar Two tax certainty framework consultation
December 20, 2022 Download PDF - 206 KB OEDC releases Pillar Two guidance on Safe Harbours and Penalty Relief
December 16, 2022 Download PDF - 184 KB European Council formally adopted the Foreign Subsidy Regulation
November 15, 2022 Download PDF - 180 KB Romania introduces EU public country-by-country reporting legislation
October 20, 2022 Download PDF - 177 KB OECD’s second tax morale report focuses on role of MNEs and the Big Four
October 19, 2022 Download PDF - 175 KB Barbados issues updated guidance on country-by-country reporting
October 06, 2022 Download PDF - 163 KB Israeli Parliament approves updated TP documentation requirements and CbC reporting obligations
September 22, 2022 Download PDF - 211 KB EC proposes to address high energy prices through excess profits taxes and consumption reductions
August 16, 2022 Download PDF - 245 KB Observations on Germany’s draft bill on application of the exit taxation rules
August 05, 2022 Download PDF - 161 KB European Commission proposal would address distortions caused by foreign subsidies
July 28, 2022 Download PDF - 192 KB Cyprus introduces TP documentation, reduces tax on some ‘passive’ interest income, considers NID grandfathering
July 19, 2022 Download PDF - 206 KB EU Commission launches public consultation on measures restricting the role of tax enablers advisors
June 21, 2022 Download PDF - 430 KB China launches first collaborative TP administration pilot program between Customs, Tax Authorities in Shenzhen
June 17, 2022 Download PDF - 172 KB EU Finance Ministers fail again to reach political agreement on proposed Pillar Two Directive
June 01, 2022 Download PDF - 205 KB OECD launches public consultation documents on Pillar One - Amount A: Tax Certainty
May 26, 2022 Download PDF - 206 KB Portugal: Deadlines near for TP documentation, filing APA requests
May 17, 2022 Download PDF - 201 KB EU Commission publishes proposal to implement debt-equity bias reduction allowance (‘DEBRA’)
May 13, 2022 Download PDF - 228 KB OECD launches public consultation document on Pillar One - Amount A: Regulated Financial Services Exclusion
May 11, 2022 Download PDF - 199 KB Brazil reinforces commitment to align its TP rules with OECD Guidelines; taxpayers requesting more clarity
April 22, 2022 Download PDF - 489 KB OECD issues public consultation document on Pillar One - Amount A: Extractive Exclusion
April 06, 2022 Download PDF - 195 KB OECD launches public consultation on Pillar One draft Model Rules for domestic legislation on scope
April 06, 2022 Download PDF - 180 KB US APA report for 2021 shows steady overall results and increased interest in APA program
March 22, 2022 Download PDF - 194 KB China’s first unilateral APAs under the simplified procedures have been signed
March 15, 2022 Download PDF - 175 KB EU Finance Ministers do not reach unanimous support for proposed Pillar Two Directive – will try again 5 April
February 22, 2022 Download PDF - 175 KB Finland broadens scope of the Finnish transfer pricing adjustment provision
February 22, 2022 Download PDF - 199 KB OECD launches Public Consultation on Pillar One draft Model Rules on Tax Base Determinations