Note: The EY documents require registration.

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Saturday, February 14

• Global: Every transfer pricing audit eventually gets to this question: "Is your policy actually applied?" (Borys Ulanenko on LinkedIn) More

• Global: Global crypto tax developments in 2026 (PwC) More

• Global: PE watch (EY) More

• Belgium: Court of Cassation rules on criminal liability in customs cases (Deloitte) More

• Chile: Chile’s new government: tax changes ahead? (Baker McKenzie) More

• EU: E-News from KPMG’s EU Tax Centre (KPMG) More

• EU: EC launches infringement procedures for failure to transpose DAC9 and DAC8 (KPMG) More

• EU and US: Side-by-side: will acceptance of US minimum taxation standards impact EU competitiveness? (De Brauw Blackstone Westbroek) More

• France: Luxembourg holding company treated as French tax resident (Court of Appeal decision) (KPMG) More

• Germany: Pillar Two tax return forms (KPMG) More

• Gibraltar: Gibraltar announces details of Transaction Tax on goods and changes to duty (EY) More

• Ireland: Finance Act 2025 enacted, includes Pillar Two and CbC amendments, implementation of DAC8 (KPMG) More

• Italy: Pillar Two tax return forms (KPMG) More

• Korea: Introduction of attorney-client privilege (Baker McKenzie) More

• Malaysia: Malaysia publishes domestic top-up tax guidelines, updates global minimum tax FAQs (Regfollower) More

• North Macedonia and US: US and North Macedonia agree to framework for reciprocal trade (KPMG) More

• Qatar: GTA introduces global, domestic minimum tax framework (Regfollower) More

• Singapore: Decoding Singapore Budget 2026: Spotlight on key tax measures (Alvarez & Marsal) More

• Singapore: Singapore Budget 2026 (EY) More

• Switzerland: Clarifications on GIR filing and notification requirements (KPMG) More

• Taiwan and US: US and Taiwan sign agreement on reciprocal trade (KPMG) More

• UK: CBAM: Consultation on draft regulations and policy summary (Deloitte) More

• UK: HMRC updates manual on tax treatment of deferred remuneration under tax treaties (Deloitte) More

• Uruguay: Updates to tax incentive regime for investment (KPMG) More

• US: New foreign entity guidance lays the groundwork for upcoming proposed rules (PwC) More

• US: Proposed rules provide clarity for clean fuel credits (PwC) More

• US: Report on recent US international tax developments (EY) More

• US: State tax matters (Deloitte) More

• US: Trade Lines (EY) More

• Vietnam: MoF proposes interim tax rules for crypto assets (Regfollower) More

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Friday, February 13​

• Global: OECD: Preferential tax regimes under BEPS Action 5 (KPMG) More

• Belgium: Reform of personal income tax counters disproportionate lump‑sum benefits (Loyens & Loeff) More

• Canada and US: US House passes joint resolution to lift tariffs on Canada (KPMG) More

• India: Draft Income-tax Rules, 2026: Major updates in transfer pricing reporting, APA procedures, and block assessment (KPMG) More

• Kazakhstan: Platform reporting requirements effective January 1, 2026 (KPMG) More

• Malaysia: Tax developments summary (February 2026) (KPMG) More

• Singapore: Singapore Budget 2026: Key tax announcements (Alvarez & Marsal) More

• Taiwan: Guidance clarifies one-time TP adjustments for goods imported during same fiscal year (Deloitte) More

• Turkey: Turkey introduces new tax certification requirements for non-deductible VAT on certain import transactions (EY) More

• Uruguay: Tax Authority suspends withholdings and advance payments on foreign-source income accrued in January 2026 (EY) More

• US: In Jeopardy: Sovereign wealth funds and section 892 (PwC podcast, 40 mins) More

• US: Notice 2026-15: Interim guidance on restrictions to energy credits under sections 45X, 45Y, and 48E if material assistance from prohibited foreign entity (KPMG) More

• US: US Senators introduce bill to change computation of import duties (KPMG) More

• US: Why partnerships still appeal despite low US corporate income tax rate (EY) More

• Vietnam: Vietnam introduces super deduction for R&D expenses under new legal framework (EY) More

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Thursday, February 12

• Global: OECD vs. US: Taxing on substance (Alex Parker) More

• Global: Transfer pricing: random acts vs. system (Borys Ulanenko on LinkedIn) More​

• Argentina: Argentina regulates tax innocence regime, exempts interest on dollar deposits from withholding tax (Regfollower) More

• Canada: Canada updates federal procurement thresholds for free trade agreements (EY) More

• China: China clarifies VAT threshold under new VAT Law (Dezan Shira and Associates) More

• EU: New customs duty rules for small parcels in e-commerce (KPMG) More

• EU: Opinion Statement PAC 1/2026 on the EU Consultation on the Recast of the EU legislation on administrative cooperation in the field of taxation (DAC) (CFE Tax Advisers) More

• Hungary: One-time surtax for energy suppliers (KPMG) More

• India: Draft Income-tax Rules, 2026: Significant reforms in safe harbour rules (KPMG) More

• India: India’s component warehousing safe harbour: A competitive tax proposition for global manufacturers (Dezan Shira and Associates) More

• Ireland: Large corporations to be considered for Phase One rollout of e-invoicing (Regfollower) More

• Macau: Macau introduces the Investment Fund Law and related tax incentives (PwC) More

• Poland: Summaries of recent Supreme Administrative Court decisions: (1) offsetting of tax losses within group; (2) qualification for dividend tax exemption; (3) VAT exemption for medical services (KPMG) More

• Poland: Tax amendments including changes to reporting of tax arrangements passed by Council of Ministers (KPMG) More

• Romania: MoF unveils comprehensive economic recovery plan (Regfollower) More

• South Africa: Tax authority confirms multi-year e-invoicing and digital reporting reform (KPMG) More

• Spain: Spain extends select depreciation incentives, higher simplified VAT threshold through 2026 (Regfollower) More

• US: Final updated instructions for Form 6765, “Credit for Increasing Research Activities” (KPMG) More

• US: OBBBA in 2026: Key impacts and planning considerations for individuals (PwC) More

• Venezuela: Venezuelan tax changes aim to reactivate oil investments (PwC) More

• Venezuela: Venezuela enacts hydrocarbons law reform with new tax, royalty regime (Regfollower) More

• Vietnam: Driving Vietnam’s private sector growth: core incentives introduced by Decree 20/2026 (Dezan Shira and Associates) More​

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Wednesday, February 11

• Global: Artificial intelligence agents in the control of transfer pricing (Pablo Porporatto) More

• Global: Global e–invoicing developments tracker | 4 February 2026 (EY) More

• Global: Global tax policy and controversy watch | February 2026 (EY) More

• Global: Trade talking points | Latest insights from EY's Trade Strategy team (9 February 2026) (EY) More

• Australia: Inquiry into safeguard measures on imported fabricated steel structures (Deloitte) More

• Australia: Payday super – latest developments (Deloitte) More

• Belgium: Advance payments of income inclusion rule (IIR) top-up tax must be made at entity level (KPMG) More

• Botswana: Tax proposals in 2026-2027 budget (KPMG) More

• Costa Rica, Guatemala, Dominican Republic, Honduras, and Nicaragua: Tax developments in Costa Rica, Guatemala, Dominican Republic, Honduras, and Nicaragua (KPMG) More

• Czech Republic: Guidance on recent VAT amendments (KPMG) More

• EU: Discriminatory gift taxation between transfers to domestic and foreign family foundations: Opinion Statement ECJ-TF 1/2026 on the decision of the CJEU of 13 November 2025 in Case C-142/24, Familienstiftung v Finanzamt Köln-West (CFE Tax advisers) More

• France: New temporary small parcel tax effective March 1, 2026 (KPMG) More

• Germany: Draft legislation to expand application of MLI introduced into legislative process (Deloitte) More

• India: India unveils draft Income Tax Rules, 2026 ahead of April 1 rollout (Dezan Shira and Associates) More

• India: New dimension of PE taxation – substance over form (P.V.S.S. Prasad) More

• Italy: Italy finalises global minimum tax declaration form for multinational groups (Regfollower) More

• Netherlands: Supreme Court rules registration requirement for charity compatible with EU law (Deloitte) More

• US: IRS issues revised Form 6765 instructions (PwC) More

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Tuesday, February 10​​​​​​​​

• Global: Economic impact of Article 12AA: New UN tax model provision on cross-border services (International Chamber of Commerce) More

• Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More

• Global: New manual on effective Mutual Agreement Procedures published (Rhys Bane on LinkedIn) More

• Global: Price setting vs price testing: most transfer pricing teams are excellent at one thing and terrible at the other (Borys Ulanenko on LinkedIn) More

• Global: Tax controversy at a turning point: Key insights from the 2025 EY Tax Risk & Controversy Survey (EY) More

• Global: TradeFlash (EY) More

• Global: What happened last week re Pillar Two? (Isabel Asín Pérez on LinkedIn) More

• Global: When transfer pricing meets Pillar Two (Ajit Jain on LinkedIn) More

• Argentina and US: US and Argentina sign reciprocal trade and investment agreement (KPMG) More

• Bangladesh and US: US and Bangladesh sign reciprocal trade agreement (KPMG) More

• China: China monthly tax brief: January 2026 (Dezan Shira and Associates) More

• EU: Data-for-access in EU – DST, VAT, both? Where are we now? (Emilia Teresa Sroka on LinkedIn) More

• EU: EU public CbCR: Non-EU groups with Spanish subsidiaries must file within 6 months of fiscal year-end (David Zářecký on LinkedIn) More

• France: Electricité de France case – transfer pricing – convertible bonds (Supreme Administrative Court) (in French) (TPcases) More

• France: Tax measures in Finance Act 2026 include extension of windfall tax on large companies, amendments to Pillar Two rules (KPMG) More

• Hong Kong: Consultation on tax deductions for capital expenditure related to IP launched (Deloitte) More

• Hong Kong: Government’s proposals on enhancing intellectual property tax deduction in Hong Kong (KPMG) More

• India: Capital gains exemption under India / Singapore treaty not available to shell company (tribunal decision) (KPMG) More

• India and US: US removes additional tariffs on imports from India, reaches framework for interim trade agreement (KPMG) More

• Iran and US: US establishes process to impose tariffs on countries that trade with Iran (KPMG) More

• Kenya: Delmonte case – transfer pricing – functional analysis – low risk service provider vs. entrepreneur (Tax Appeal Tribunal decision) (TPcases) More

• Norway: Tax authority claims that joint Nordic audit focused on securities lending practices reveals avoidance of dividend withholding tax (KPMG) More

• South Africa: Guidance on deductibility of interest on loan used to redeem preference shares and settle dividends (Tax authorities) More

• UAE: Key takeaways from the new APA guide (Baker McKenzie) More

• US: Can soaring tech salaries still qualify for R&D tax credits? (KPMG) More

• US: State tax matters (Deloitte) More​

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Tuesday, February 3

• Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More

• Global: IFCMA paper published on spillover effects of climate mitigation policies (Deloitte) More

• Global: Revised manual on effective mutual agreement procedures (MAPs) (KPMG) More

• Global: Revised version of manual released on effective mutual agreement procedures (Deloitte) More

• Australia: Australia to consult on thin capitalisation reforms (Regfollower) More

• Australia: Final rules on exemptions from obligation to file Pillar Two tax returns (KPMG) More

• Australia: Monthly tax update – February 2026 (PwC) More

• Bahrain: Updated real estate VAT guide (Government) More

• Canada: Canadian federal government releases hybrid mismatch and other draft tax amendments (Osler, Hoskin & Harcourt) More

• Canada: Top 10 need-to-know Canadian income tax cases from 2025 (McCarthy Tetrault) More

• Colombia: Constitutional Court provisionally suspends state of economic emergency (Deloitte) More

• Estonia: Reporting obligations for cryptoasset service providers (DAC8) (KPMG) More

• EU: Comments on AG Kokott’s opinion in Stellantis case (David Zářecký on LinkedIn) More

• EU: European Commission publishes January 2026 infringements package (Deloitte) More

• India: 2026 budget proposes relaxed tax rules for multinationals, reforms safe harbour regime (Regfollower) More

• India: Tax highlights of Union Budget 2026 (Deloitte) More

• India: Tax measures in 2026-2027 budget include significant transfer pricing changes (KPMG) More

• Jersey: Guidance note on cryptoasset reporting framework (KPMG) More

• Latin America: Latin American tax news - January 2026 (Joaquin Kersman on LinkedIn) More

• Mexico: New requirement to obtain certificate of state tax obligations (Quintana Roo) (KPMG) More

• Netherlands: Proposed tax measures in minority coalition agreement (KPMG) More

• Poland: Poland launches national e-invoice system (KSeF 2.0) (Regfollower) More

• Spain: Velcro case – withholding tax on outbound royalties – EU Interest and Royalties Directive – Spain / Netherlands double tax treaty (in Spanish) (Supreme Court decision) (TPcases) More

• Tanzania: Nyota case – transfer pricing – deductibility of intra-group service charges (Court of Appeal decision) (TPcases) More

• US: New York Supreme Court, Appellate Division, affirms sales tax on SaaS licenses (PwC) More

• US: US imposes tariffs on advanced computing chips (Deloitte) More

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Monday, February 2

• Global: BEPS and beyond (EY) More

• Global: New peer review reports on transparency and exchange of information on request (OECD) More

• Global: Recording of consultation meeting on global mobility of individuals (OECD) More

• Canada and US: President Trump threatens 100% tariff on all Canadian goods (Truth Social post) (Government) More

• Chile: Resolution which introduces VAT withholding obligation (in Spanish) (Tax authorities) More

• China: Announcement on extension of preferential income tax and VAT treatment of Chinese depositary receipts of innovative enterprises (in Chinese) (Government) More

• EU and India: Free trade agreement – briefing note (EU) More

• EU and India: Free trade agreement – chapter-by-chapter summary (EU) More

• Guernsey: Consultation paper on proposals to amend corporate tax (Government) More

• India: Finance Bill 2026 (Government) More

• Korea and US: President Trump threatens to increase tariffs on Korean goods from 15% to 25% (Truth Social post) (Government) More

• Malaysia: Guidance on exemption from capital gains tax for corporate restructurings (in Bahasa Malaysia) (Tax authorities) More

• Oman: Decree which establishes International Financial Centre (IFC) (in Arabic) (Government) More

• Philippines: Guidance on resumption of tax audits and field operations: Revenue Memorandum Circular (RMC) No. 8-2026 (Tax authorities) (KPMG) More

• ​Philippines: Guidance on resumption of tax audits and field operations: Revenue Memorandum Order (RMO) No. 1-2026 (Tax authorities) More

• Poland: Press release from the Ministry of Digital Affairs on proposed digital services tax (in Polish) (Government) More

• Switzerland: Press release on proposed VAT rate increase (in French) (Government) More

• Zimbabwe: Guidance on VAT withholding obligation on outbound payments for digital services (Tax authorities) More

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Saturday, January 31

• Global: EU Commission publishes final Guidelines on the application of EU FSR (PwC) More

• Global: International tax news (January 2026) (PwC) More

• Global: Report on recent US international tax developments (EY) More

• Global: Tax policy quarterly outlook: Q4 2025 (Alvarez & Marsal) More

• Global: The Side-by-Side Package and the fate of the Global Minimum Tax (Raffaele Russo and Nicola Vernola) More

• Global: Trade talking points (EY) More

• Bahrain: Updated general guidance on VAT (Tax authorities) More

• Colombia: Constitutional Court provisionally suspends Decree declaring State of Emergency, pending constitutionality decision (EY) More

• Cuba and US: US tariff system targeting oil trade with Cuba (KPMG) More

• El Salvador, Guatemala, and US: US signs reciprocal trade agreements with Guatemala and El Salvador (KPMG) More

• EU: EMEA indirect tax monthly update (Baker McKenzie) More

• India: Tax-related tribunal and court decisions concerning permanent establishments, treaty exemptions, GST refunds, and more (KPMG) More

• Germany: No treaty relief for dividends of DREs? (Baker McKenzie) More

• Malaysia: Guidance on implementation of special voluntary disclosure programme for stamp duty (KPMG) More

• Malaysia: New incentive framework (KPMG) More

• Malaysia: Stamp duty — late payment penalty waiver (Baker McKenzie) More

• Poland: Guidance on determining permanent place of establishment of foreign businesses, for purposes of e-invoicing requirements (in Polish) (Tax authorities) More

• Poland: Proposed digital services tax (KPMG) More

• Saudi Arabia: Saudi Arabia issues Implementing Regulations for Special Economic Zones (EY) More

• Sri Lanka: Amended tax incentives and exemptions (Colombo Port City) (KPMG) More

• US: IRS issues guidance and resumes accepting group exemption applications (PwC) More

• US: State tax matters (Deloitte) More

• US: Trade lines (EY) More

• US: US indirect tax digest: Highlighting indirect tax developments (PwC) More

• US: WTO finds U.S. energy tax credits under Inflation Reduction Act violate trade agreements (KPMG) More

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Friday, January 30

• Global: Geopolitical reset: stability and agility in 2026 (PwC podcast, 40:29) More

• Global: Testing the water: AI-enabled tax transformation (Deloitte) More

• Global: You can turn your QRTC into an NQRTC and reduce your top-up tax exposure under the Pillar 2 GloBE Rules (Lucas de Lima Carvalho on LinkedIn) More

• Brazil: New law advances consumption tax reform (Baker McKenzie) More

• Canada: Mutual fund trailing commissions subject to GST/HST beginning July 1, 2026 (KPMG) More

• Canada: Updated guidance on excessive interest and financing expenses limitation (EIFEL) rules (KPMG) More

• Canada and China: China and Canada ease tensions with signing of preliminary trade deal (Dezan Shira and Associates) More

• Malaysia: Revised e-invoicing guidelines (KPMG) More

• Poland: Poland's Ministry of Digitalization has just lodged a draft digital services tax (DST) proposal for government consideration (Artur Olszewski on LinkedIn) More

• Thailand: Pillar Two: Overview of current rules and draft secondary legislation (Deloitte) More

• Thailand: Thailand’s renewed BOI incentives: a strategic window for growth, expansion, and investment (2026–2027) (Alvarez & Marsal) More

• US: New US accounting standard: increased corporate income tax transparency (Eric Duvoisin on LinkedIn) More

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Thursday, January 29

• Global: Is it always pointless to litigate against the Pillar 2 GloBE Rules? (Lucas de Lima Carvalho on LinkedIn) More

• Global: OECD hosts public consultation on global mobility of individuals (EY) More

• Global: Remote work headaches (Alex Parker) More

• Algeria: 2026 Finance Law revises tax rules for non-residents and PEs, adds green incentives (Regfollower) More

• Asia Pacific: Financial services tax highlights (PwC) More​

• Chile: SII introduces VAT withholding system for non-resident sellers, digital platforms (Regfollower) More

• Cyprus: Cyprus tax reform bills published (PwC) More

• EU and India: EU and India conclude negotiations for free trade agreement (KPMG) More

• France: Government survives two no-confidence votes after pushing 2026 budget (Regfollower) More

• Hong Kong: Hong Kong tax review 2025 (PwC) More

• India: India Supreme Court rules on tax-treaty eligibility and taxation of Mauritius-based investment fund's indirect transfer of shares of Indian company (EY) More

• Korea and US: President Trump announces increased tariffs on imports from Korea – Truth Social post (Government) More

• Macau: Macau SAR introduces tax incentives for corporate treasury centres (PwC) More

• Mexico: SAT warns against conditioning CFDI issuance on proof of tax situation (Deloitte) More

• Oman: Oman establishes International Financial Centre (EY) More

• Philippines: Resumption of tax audit and field operations (KPMG) More

• Taiwan: Government issues “Directions for the Levy of Individual Income Tax on Individuals who Publish Creative or Informational Content Online” (EY) More

• US: FBARs – Recklessness equals wilful conduct, again (Baker McKenzie) More

• Vietnam: Vietnam publishes new Decree on financial policies in International Financial Center (EY) More​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​