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New Documentation Requirements Arrive in Cyprus

Have intercompany transactions in Cyprus? Expect more documentation requirements. In an anti-BEPS-embracing effort, on June 30, the Cyprus parliament approved new transfer pricing requirements.

Cambodia Offers Guidance on Financial Transactions

Since the OECD incorporated a chapter about financial transactions into the 2022 edition of the OECD’s transfer pricing guidelines, global tax authorities have taken the hint, incorporating guidance on related-party loans into legislation.

Will the EU’s Anti-Shell-Company law Pass?

If the EU wasn’t struggling enough to get unanimous vote on the global minimum tax, it looks like there is another uphill battle ahead: Turning the anti-shell-company proposal into law.

Another Global Minimum Tax Hurdle for the EU

Introducing new tax laws in the EU requires the unanimous backing of all members states—and in terms of the OECD’s’ global minimum tax proposal, a few have been playing hard to get.