Strengthening Tax Compliance: France Announces New Transfer Pricing Measures for 2024 Draft Finance Bill
Introduction: In a bid to combat tax erosion arising from improper transfer pricing, the French government has unveiled a comprehensive roadmap against all forms of fraud. The centerpiece of […]
The Netherlands Takes Steps to Implement Pillar Two Legislation
Introduction: In a significant move to align with international tax standards, the Dutch Government has presented draft legislation to Parliament on May 31, 2023, to implement the BEPS 2.0 – […]
Switzerland’s Progress on OECD’s Pillar Two Minimum Corporate Tax: Examining Key Provisions and Implications
Introduction: Switzerland is taking significant steps in its adoption of the OECD’s Pillar Two minimum corporate tax framework. The Swiss Federal Council has recently launched the second public consultation on […]
Enhancing the Advance Pricing Agreement Process: APMA’s New Guidelines
Introduction The realm of International Tax and Transfer Pricing is an ever-evolving landscape, with Tax authorities continuously seeking to enhance their processes. In line with this pursuit, the Acting Director […]
Release of the 2023 Guidelines on Mandatory Disclosure Rules (DAC6)
Introduction Effective from July 1, 2020, the Netherlands implemented the Mandatory Disclosure Rules (EU DAC6 Directive), aiming to enhance transparency in tax reporting. However, it was recognized during the drafting […]
