Posts by Abdur Rouf

Slovenia: Tax agency declares CbC reporting deadline

October 16, 2023

On 10 October 2023, the Slovenian Tax Agency (Financial Administration) declared that country-by-country (CbC) reports for the fiscal year ending...

Zambia proposes the Budget for 2024

October 16, 2023

On 29 September 2023, the Minister of Finance and National Planning, the Honorable Situmbeko Musokotwane , presented the 2024 Budget Speech...

Greece publishes draft Budget for 2024

October 16, 2023

On 2 October 2023, Greece submitted the 2024 draft budget to the parliament, which encompasses the following proposed modifications: The...

Denmark: MoF issues draft bill to implement Pillar 2 global minimum tax

October 10, 2023

On 4 October 2023, the Danish Ministry of Finance (MoF) issued a draft bill for the implementation of the Pillar 2 global minimum...

Japan: NTA publishes explanative guidance on global minimum tax

October 10, 2023

On 29 September 2023, the Japanese National Tax Agency (NTA) issued guidance on the income inclusion rule (IIR) under the...

France: FTA publishes update guidelines on DAC6

October 7, 2023

On 13 September 2023, the French tax authorities (FTA) revised their DAC 6 administrative guidelines in order to provide further...

Bulgaria launches public consultation to implement Pillar 2 global minimum tax

September 30, 2023

On 26 September 2023, the Bulgarian Ministry of Finance released a draft law for the implementation of the Pillar 2 global minimum...

France submits finance bill for 2024 including Pillar 2 global minimum tax

September 30, 2023

On 27 September 2023, the government of France presented the 2024 Finance Bill to Parliament. The bill aims to combat...

Austria: Ministry of Finance releases DAC6 reporting guidelines

September 30, 2023

On 12 September 2023, the Austrian Ministry of Finance published an updated guidance on the explanation and application of the...

Greece extends tax filing deadlines in areas impacted by September floods

September 30, 2023

On 25 September 2023, the Greek government extended the deadlines for filing several tax declarations to 30 November 2023 for...

Sweden proposes the budget bill for 2024

September 28, 2023

On 20 September 2023, the Swedish Government presented the budget bill for 2024 to the Swedish parliament. The government is...

Ecuador: SRI gazettes resolution amending transfer pricing rules

September 25, 2023

On 13 September 2023, Ecuador’s Internal Revenue Service (SRI) issued Resolution No. NAC-DGERCGC23-00000025, which modifies the transfer pricing rules. The...

Lithuania takes steps to implement Pillar 2 global minimum tax

September 20, 2023

On 8 September 2023, the Ministry of Finance arranged a meeting with stakeholders to discuss the transposition of Pillar 2...

Vietnam: BEPS MLI enters into force

September 19, 2023

On 1 September 2023, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting...

Greece enacts DAC7

September 18, 2023

On 7 September 2023, Greece published Law 5047/2023 in the Official Gazette, which transposes EU Council Directive No. 2021/514 (DAC7)...

Greece: AADE extends deadlines for income tax returns for the tax year 2022

September 15, 2023

On 5 September 2023, the Greek Public Revenue Authority (AADE) issued Decision A.1131, extending the tax return deadline for individuals...

Sweden: MoF issues draft bill to implement Pillar 2 global minimum tax

September 15, 2023

On 31 August 2023, the Swedish Ministry of Finance (MoF)  released a draft bill for the implementation of the Pillar 2 global minimum...

Denmark updates arbitration position profile for MLI

September 15, 2023

On 7 September 2023, the Organization for Economic Cooperation and Development (OECD) issued an updated arbitration position profile for Denmark...