• WHT reclaim – CJEU Case C-545/19 (“AEVN”) – Update
• Belgium – Tiberghien
• Czech Republic – WTS Alfery
• Denmark – Lundgrens
• France – FIDAL
• Finland – Castrén & Snellman
• Germany – WTS
• India – Dhruva Advisors
• Ireland – Sabios
• Italy – WTS R&A and Studio Biscozzi Nobili Piazza
• Luxembourg – Tiberghien
• Netherlands – WTS
• Poland – WTS Saja
• Spain – ARCO
• Sweden – Svalner Skatt & Transaktion
• United Kingdom – Hansuke

Denmark – Lundgrens
Finland – Castrén & Snellmann
France – FIDAL
Germany – WTS
Italy – WTS R&A and Studio Biscozzi Nobili Piazza
Netherlands – WTS B.V.
Portugal – Vieira de Almeida (VdA)
Spain – ARCO Abogados y Asesores Tributarios
United Kingdom – Hansuke Consulting

EU Member-States

• Denmark: Requirements for foreign businesses registered for VAT in Denmark
• Germany I: Work deliveries – update
• Germany II: ECJ case “Danske bank” and its potential effects on German VAT landscape
• Hungary: 5% VAT on new residential properties
• Poland: E-invoices as a new solution in the Polish law
• Portugal: Update on the reverse charge mechanism for non-resident taxpayers
• Spain: Pre303 – a service for everyone

Further countries

• Chile: Simplified tax regime for digital services
• Kingdom of Saudi Arabia: Tax exemptions for the Special Integrated Logistics Zone entities

EU Member-States

Czech Republic: VAT on rental of residential properties from 2021

Denmark: Consequences of change of intention as to the use of real estate

France I: Timing of input VAT deduction – favourable court ruling

France II: Implementation of an optional VAT Group 7

Germany: TOMS no longer applicable for all non-EU companies as of 2021

Hungary: Administration relief and tightening in Hungary

Ireland: VAT Updates

Italy: Main news regarding VAT compliance

Latvia: New VAT regulations

Further countries

Brazil: A Possible New Future for Digital Taxation

Chile: Mandatory nature of the electronic invoice in Chile

China: E-invoicing for newly registered taxpayers

Nigeria: Finance Act 2020: Highlights of the VAT reform

Oman: Introduction of VAT in Oman

Saudi Arabia: Tax amnesty

United Kingdom: Deadline for UK VAT Refund Applications

Vietnam: Increased efforts to enforce tax payment

EU Member-States
France: VAT reform for e-commerce
Germany I: Reduced VAT rates until 31 December 2020
Germany II: Revised definition of work deliveries

Further countries
Chile: VAT exemption on import of capital goods
KSA: Application of VAT to provision of collateral (liens and mortgages)

EU Member-States
Greece: VAT suspension for newly developed real estate properties
Ireland: Reduction VAT standard rate

Further countries
Azerbaijan: VAT action plan
Chile: New VAT Legislation for Digital Services
China: VAT refinement continues
India: Implementation of e-invoicing system for B2B supplies from October 2020
Malaysia: Malaysian Digital Service Tax - Did you miss the boat on 1 January 2020?
Nigeria: VAT changes

Europe
France: Proof of the interest rate applied between related companies
Spain: Transposition of directive 2017/1852, of the council of 10 October 2017, relating to the integration of mechanisms or the resolution of tax disputes in the European Union into Spanish domestic law
Sweden: New guidance on financial guarantees
Ukraine: New business purpose test in Ukrainian tax law

Further Countries
Argentina: Argentina adds new transfer pricing documentation requirements for operations with intermediaries
Chile: Adoption of new transfer pricing requirements: master file & local file
Costa Rica: Transfer pricing update for Costa Rica
India: Updates on the Mutual Agreement Procedure (MAP)
Nigeria: Averting penalties on TP transactions by means of proper TP compliance
Senegal: The Multilateral Convention of OECD BEPS project: Senegal’s position and its impact on its bilateral DTTs
Taiwan: Draft amendments to transfer pricing assessment rule
Vietnam: New decrees on transfer pricing

France: Impact of the crisis on transfer prices
Germany: Suggested draft law on IC financing: typification of the arm’s length principle also applicable to domestic transactions? – A comparison of tax consequences in cross-border and domestic cases
Hungary: Recent Hungarian developments in transfer pricing with a focus on impacts of COVID-19
Italy: The New Italian Law on International tax disputes settlement
Netherlands: “To dip or not to dip, that is the question”
Ukraine: New proportionate TP adjustment rules introduced into Ukrainian tax law since May 2020!
Argentina: “Argentine Transfer Pricing News - 2020 Second Trimester”
Chile: Revision of formal obligations: what to expect
Nigeria: Applicable TP Methods in Nigeria – Analysing prime plastichem Nigeria limited V federal inland revenue services
Pakistan: Transfer Pricing Audit
Taiwan: One-time Transfer Pricing adjustment in Taiwan
Thailand: Transfer Pricing Update
Vietnam: The impact of the new Law on Tax Administration on Transfer Pricing

Argentina: Argentine Transfer Pricing News – 2020 First Trimester
Austria: Implementation of the EU Directive on Tax Dispute Resolution Mechanisms
Belgium: Belgian Tax Administration (BTA) published final version of the circular letter “Transfer Pricing”
Brazil: Dialogue Between Brazil and OECD on the Alignment of Brazilian Transfer Pricing Rules with the OECD Standard
Germany: I/C Financial Transaction and Transfer Pricing: Final OECD Guidance and Germany’s Bilateral Position
Italy: Arm’s Length Range – Recent Case Laws
OECD: Pillar One – Not Only the Taxation of Digital Business Models is Under Discussion!
Poland: New Transfer Pricing Reporting Obligations
Romania: Transfer Pricing update for Romania
Senegal: The New Regulation Provided by Law no. 2018-10 Amending the Senegalese Tax Law on Transfer Pricing
Republic of Serbia: Transfer Pricing Treatment of Purchasing Fixed Assets
Thailand: Transfer Pricing update for Thailand
Turkey: Legislative Works with Regard to BEPS Action 13 are Completed via Presidential Decree No: 2151
Ukraine: Ukrainian Parliament Implements Three-Tier Approach to TP Documentation and Other Important Changes to the Tax Code
Vietnam: Advance Pricing Agreements gaining importance

Austria: Limits of temporary relief in the MAP (Mutual Agreement Procedure)
China: Chinese taxation in the era of digitisation
Hong Kong: Hong Kong IRD issues guidance regarding TP Documentation and CbCR
Netherlands: The EU General Court’s judgement in Starbucks’ state aid case
Nigeria: Transfer Pricing in Nigeria – Navigating a Tax Dispute Resolution
Pakistan: A Paradigm Shift in the Approach to Transfer Pricing in Pakistan
Russia: Changes in Russian TP legislation effective as of 2020
Saudi Arabia: Recent developments in KSA transfer pricing
Switzerland: The Swiss Tax Reform coming into force on 1 January 2020
United Arabic Emirates (UAE): Transfer Pricing Regulations in the UAE
Vietnam: 2020 Tax audits in Vietnam for Foreign Invested Companies will focus on TP