Latest articles
SAF-T – new reporting obligations that are sweeping across Europe
Standard Audit File for Tax (SAF-T) is an electronic format (.xml) for efficient transfer of accounting data from companies to tax ...
Watch our video on the European Commission's recent State aid decision
Further to the recent announcement of the European Commission’s decision in the Apple case, our PwC State Aid Working Group has released a ...
Air passenger tax – Do the authorities have control?
The Air passenger tax was implemented with effect from 1 June this year. After three months, only 23 airlines have registered for the tax. ...
EC final decision on State aid granted to Apple in Ireland
Please read our Newsalert on the recent press release in which the European Commission announced the adoption of its final decision in the ...
Large businesses in the UK: publish your tax strategy
On 24 June 2016 HMRC published an overview guide for large businesses (with a turnover above £200 million or balance sheet over £2 ...
IRS publish final regulations on confidential Country-by-Country Reporting
On June 30 2016, the Internal Revenue Service published a document containing final regulations that require annual country-by-country ...
ECOFIN agrees EU-wide rules in Anti-Tax Avoidance Directive
Political agreement on the Anti-Tax Avoidance Directive (ATAD) was reached by the EU Member States in the Council of the EU, meeting ...
OECD Council approves incorporation of BEPS amendments into the Transfer Pricing Guidelines
On 23 May 2016, the OECD Council approved the amendments to the Transfer Pricing Guidelines as set out in the 2015 BEPS Report on Actions ...
OECD releases standardised electronic format for the exchange of BEPS Country-by-Country Reports
In a continued effort to boost transparency in international tax matters, the OECD has released its standardised electronic format for the ...
OECD releases discussion draft on the multilateral instrument to implement the tax-treaty related BEPS measures
The OECD has published a request for input related to the development of a multilateral instrument to implement the tax-treaty related BEPS ...
How should the Country-by-Country Reporting rules be applied to investment funds?
On June 29 2016 OECD released the report “Guidance on the Implementation of Country-by-Country Reporting: BEPS ACTION 13”. The report inter ...
Introduction of OECD and EU Country-by-Country-reporting creates confusion
Following the publication of the final reports of the BEPS project in October 2015 OECD member countries around the globe are working on ...