Argentina: ARCA simplifies goods export registration for transfer pricing
Argentina’s tax authority (ARCA) has published General Resolution 5872/2026 in the Official Gazette of 3 July 2026, which consolidates and updates the mandatory registration process for export contracts involving goods with transparent market
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Lithuania consults transfer pricing documentation, arm’s length range draft guides
The Lithuanian State Tax Inspectorate (STI) has opened a public consultation on draft guides for transfer pricing documentation and establishing the arm's length range on 13 July 2026. The Q&A-style guides reflect the most common compliance
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France issues rules for preparing, filing CbC reporting
France has published the Order of 3 July 2026 in the Official Gazette on 9 July 2026, establishing the rules for preparing and filing the profit tax information declaration (Public Country-by-Country Report) required under the French Commercial
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Vietnam gazettes decree updating transfer pricing rules
Vietnam has published Decree No. 255/2026/ND-CP, issued on 30 June 2026, introducing a new framework for tax administration of enterprises engaged in related-party transactions. The Decree sets out the principles, methods and compliance requirements
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Romania gazettes modernised advance pricing agreement, transfer pricing documentation rules
Romania has published Order No. 827/2026 and Order No. 828/2026 in the Official Gazette on 30 June 2026. Order No. 827 revises the procedures and application requirements for issuing and modifying advance pricing agreements (APAs), while Order No.
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Panama: DGI updates transfer pricing reporting form ahead of 2026 filing season
Panama's tax authority (DGI) has announced the approval of a new version of the transfer pricing information return (Form 930 – Version 3) under Resolution No. 201-4247 of 16 June 2026, published in the Official Gazette on 1 July 2026. The
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US: IRS reviews CbC report exchange status, makes no changesÂ
The US Internal Revenue Service (IRS) published a reviewed version of its Country-by-Country (CbC) Reporting Jurisdiction Status Table on 1 July 2026. The previous update, released on 1 July 2025, reflected the addition of the competent authority
See MoreRomania: ANAF approves updated transfer pricing rules to prevent tax disputes, align with OECD standards
Romania's Ministry of Finance and the National Agency for Fiscal Administration (ANAF) announced, on 30 June 2026, that they have introduced revised transfer pricing regulations designed to bring greater clarity and consistency to how multinational
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Kuwait joins OECD agreement on exchange of CbC reports
The OECD has announced that Kuwait signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 22 June 2026, further expanding the international framework for the automatic exchange of
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Vietnam issues guidance on CbC reporting through automatic exchange of information
Vietnam's General Department of Taxation has issued guidance on the implementation of Country-by-Country Reporting (CbCR) exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC
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Australia: ATO revises guidance on mutual agreement procedure requests
The Australian Taxation Office (ATO) has updated its guidance on 19 June 2026 regarding requests for mutual agreement procedures (MAPs) to resolve cross-border tax disputes arising from alleged violations of double taxation agreements (DTAs). This
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Chile: SII launches benchmark tool to assess transfer pricing risk
Chile’s Internal Revenue Service (SII) announced, on 23 June 2026, that it has unveiled industry-specific benchmark indicators enabling distribution companies to evaluate their transfer pricing compliance and identify potential tax risks. The
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Peru: SUNAT extends deadline for local file submissions 2025
Peru's National Superintendency of Customs and Tax Administration (SUNAT) has extended the deadline for submitting the Informative Sworn Statement "Reporte Local" or Local File (Report) (Virtual Form No. 3560) for the 2025 tax year. The extension
See MoreVietnam clarifies reporting obligations under CbC MCAA
Vietnam's Department of Taxation has released Official Letter No. 3870/CT-CS on 10 June 2026, providing guidance on the implementation of obligations relating to Country-by-Country (CbC) Reports . The guidance follows Vietnam’s accession to the
See MoreRomania issues draft order to replace 2016 transfer pricing rules with OECD-aligned framework
Romania’s National Agency for Fiscal Administration has issued a draft order of the President regarding the thresholds of transactions, deadlines for preparation, content and conditions for requesting the transfer pricing file, and the procedure
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UK: HMRC consults draft International Controlled Transactions Schedule (ICTS)
The UK’s His Majesty's Revenue and Customs (HMRC) has launched a technical consultation regarding cross-border related party transactions on 16 June 2026, inviting views on the details of a draft International Controlled Transactions Schedule
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Taiwan: MOF clarifies reasonable interest on inter-company lending arrangements
Taiwan's Ministry of Finance (MoF) has released a notice on 1 June 2026, reminding taxpayers of the requirements governing reasonable interest on inter-company lending arrangements. To protect the rights and interests of company shareholders and
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Singapore: IRAS issues new guidance on tax treatment of related party payments
The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on Business Expenses, introducing new clarification on the tax treatment of payments for related party services. The update confirms that such payments may be deducted for tax
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