
Geography View
News & Views Archive
Global
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GloBE rules – treatment of joint ventures (Leonard Wagenaar on LinkedIn) (June 3) More
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Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (June 3) More
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Public consultation on proposed Revisions to Chapter VII of the OECD Transfer Pricing Guidelines: Analysis and observations (KPMG) (June 3) More
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Database of industrial subsidies released (Deloitte) (June 2) More
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EY's global e–invoicing developments tracker | 27 May 2026 (EY) (June 2) More
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International tax news (May 2026) (PwC) (June 2) More
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Revisions to Chapter VII of the OECD Transfer Pricing Guidelines: Special considerations for intra-group services (OECD) (June 2) More
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Global minimum tax: Updated 2026 version of consolidated commentary released (Deloitte) (May 29) More
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Updated Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2026) (OECD) (May 29) More
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Corporate income taxation and business dynamism (OECD) (May 28) More
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More developments as Pillar Two filing deadline nears (Alex Parker) (May 28) More
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Navigating permanent establishment risk in a remote work era (Part 2) (KPMG) (May 28) More
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Portal combat: Pillar Two forms, deadlines, and the fight for certainty (PwC podcast, 26:46) (May 28) More
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Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (May 26) More
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OECD attempts to address Global Minimum Tax compliance concerns in advance of filing and exchange deadlines (PwC) (May 23) More
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Global and UK: GloBE rules – GIR filing and exchange: Transitional approach (Tax authorities) (May 23) More
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GloBE rules – comments on “common understanding” for central filing of GIR (Leonard Wagenaar on LinkedIn) (May 22) More
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Latest on BEPS and beyond (EY) (May 22) More
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OECD moves to stabilize first Pillar Two filings (PwC video, 9:21) (May 22) More
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Trade talking points (EY) (May 22) More
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Navigating permanent establishment risk in a remote work era (Part 1) (KPMG) (May 21) More
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OECD clarifies GloBE Information Return central filing (KPMG) (May 21) More
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OECD releases common understanding on GIR central filing and updates to Administrative Guidance under Pillar Two (EY) (May 21) More
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GloBE rules: “Has the FY2024 GIR filing deadline been extended?” No! (Annalise Foong and Stephen Brunner on LinkedIn) (May 20) More
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OECD TP local file requirements look simple until finance has to implement them (Borys Ulanenko on LinkedIn) (May 20) More
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Tax treaty round-up (Deloitte) (May 20) More
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Administrative Guidance on the application of the Transitional UTPR Safe Harbour to MNE Groups with 52-53-week Fiscal Years (OECD) (May 19) More
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Central Record for purposes of the Global Minimum Tax (updated) (OECD) (May 19) More
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Most local file TP updates fail because teams treat them like formatting work (Borys Ulanenko on LinkedIn) (May 19) More
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OECD clarifies GloBE information return central filing (KPMG) (May 19) More
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OECD publishes support for GIR central filing obligations, UTPR safe harbour extension (Deloitte) (May 19) More
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“Permanent establishment” status vs. Authorised OECD Approach for allocating profits to PEs – inconsistency (David Zářecký on LinkedIn) (May 19) More
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Support for Central GloBE Information Return Filing and Exchange (2024 Reporting Fiscal Year) (OECD) (May 19) More
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Global tax policy and controversy watch | May 2026 edition (EY) (May 15) More
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PE Watch | Latest developments and trends, May 2026 (EY) (May 15) More
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EY's global e–invoicing developments tracker (EY) (May 14) More
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Global indirect tax news (Deloitte) (May 14) More
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OECD releases practical guide to investment tax incentives (KPMG) (May 13) More
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OECD releases toolkit to support tax administrations in applying Pillar Two and updates FAQs (EY) (May 13) More
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Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (May 12) More
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The OECD “Side-by-Side” Package (Pillar 2): Reconfiguring the global tax architecture (Alfredo Martínez) (May 12) More
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TradeWatch (EY) (May 12) More
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Transfer pricing – screenshot translation: view website evidence in the language you want (Borys Ulanenko on LinkedIn) (May 12) More
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Guidance on investment tax incentives (OECD) (May 11) More
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Peer review reports on tax transparency and exchange of information on request (OECD) (May 11) More
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New OECD releases on Global Minimum Tax (GMT) (KPMG) (May 9) More
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References to dynamic international standards and the tax legality principle (Sigrid Hemels) (May 8) More
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Trade talking points (EY) (May 8) More
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Global, EU, Greece, and Sweden: Shipping and offshore tax update (KPMG) (May 7) More
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Comments on limited usefulness of AI for tax advice (Leonard Wagenaar on LinkedIn) (May 6) More
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The digital tax gulf (Alex Parker) (May 6) More
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First Pillar Two filings face readiness test (PwC video, 9:24) (May 5) More
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Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (May 5) More
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OECD: Global Minimum Tax Implementation Toolkit published (Deloitte) (May 4) More
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OECD releases new toolkit to support consistent implementation of the global minimum tax (OECD) (May 4) More
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Pillar Two and tax incentives (KPMG) (May 4) More
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What’s hidden in the latest OECD P2 FAQ? (Priscilla Koh on LinkedIn) (May 4) More
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Data-driven decisions: AI elevates transfer pricing strategy (PwC podcast, 35:16) (April 30) More
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International tax news (PwC) (April 30) More
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New peer review reports on tax transparency and EOIR released (Deloitte) (April 30) More
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Global e–invoicing developments tracker (EY) (April 29) More
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Tax policy insights (Alvarez & Marsal) (April 29) More
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Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (April 28) More
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Practical guidance on investment tax incentives released by OECD (Deloitte) (April 28) More
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OECD releases “Secretary-General Tax Report” ahead of G20 Finance Ministers and Central Bank Governors' first 2026 meeting (EY) (April 25) More
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OECD’s extra work (Alex Parker) (April 25) More
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Private wealth newsletter (Baker McKenzie) (April 25) More
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Report indicates that taxes on labour income rose across OECD jurisdictions in 2025 (Deloitte) (April 24) More
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Will new OECD guidance make Mutual Agreement Procedures more effective? (KPMG) (April 24) More
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Transfer pricing Q1 briefing – 2026 (PwC) (April 23) More
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Work abroad: Comfortable flexibility without tax risks? (Norton Rose Fulbright) (April 23) More
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Latest on BEPS and beyond (EY) (April 22) More
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Tax treaty round-up (Deloitte) (April 22) More
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5 ways to organise your TP function (Borys Ulanenko on LinkedIn) (April 21) More
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Don’t let your IP transfer pricing catch you off guard (KPMG) (April 21) More
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Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (April 21) More
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The 3 levels of TP audit (Borys Ulanenko on LinkedIn) (April 18) More
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Digital services taxes and the WTO (Reuven Avi-Yonah and Doron Narotzki) (Apr 17) More
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OECD Pillar Two and U.S. GILTI: comparative analysis and policy implications for multinational tax compliance (Sourav Kumar Gupta) (Apr 17) More
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Secretary‑General’s Tax Report to G20 Finance Ministers and Central Bank Governors (OECD) (Apr 17) More
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Taxes vs. tariffs in a post-Pillar Two world: a legal-accounting analysis (Antonio Lopo Martinez) (Apr 17) More
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"Limited Risk Distributor." That's the entire entity characterization in most transfer pricing files. Three words. (Borys Ulanenko on LinkedIn) (April 16) More
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EY's global e–invoicing developments tracker (EY) (April 15) More
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Global tax policy and controversy watch (EY) (April 15) More
Asia Pacific
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Asia Pacific: Transfer pricing controversy trends shaping the energy and natural resources sector in Asia Pacific (KPMG) (May 13) More
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Asia Pacific: Asia Pacific financial services tax highlights (PwC) (April 30) More
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Australia: Monthly tax update (1 June 2026) (PwC) (June 3) More
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Australia: Weekly tax round-up (Deloitte) (June 3) More
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Australia: KPMG recommendations on thin capitalisation reforms (KPMG) (May 29) More
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Australia: Proposed legislation to amend capital gains tax and introduce new tax measures (KPMG) (May 29) More
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Australia: (1) Consultation on draft legislation on grid matching requirements for hydrogen producer tax incentive; (2) private capital program guidance (KPMG) (May 28) More
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Australia: Updated guide on Pillar Two, with details on GIR exchange, implications of possible adoption of side-by-side package (KPMG) (May 28) More
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Australia: Guidance on amending global and domestic minimum tax assessments and GIRs (KPMG) (May 23) More
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Australia: Pillar Two account and role creation (Tax authorities) (May 21) More
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Australia: Weekly tax round-up (Deloitte) (May 20) More
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Australia: Reminder that first public CbC reports are due on 30 June 2026 (Tax authorities) (May 19) More
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Australia: Australia's 2026-27 Federal Budget (EY) (May 15) More
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Australia: Market value of shares for capital gains tax purposes must include control premium (Federal Court decision) (KPMG) (May 15) More
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Australia: 2026 federal budget includes implementation of Pillar Two side-by-side package (KPMG) (May 14) More
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Australia: Consultation on repeal of additional tariffs (KPMG) (May 14) More
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Australia: A view on the 2026/2027 Australian Federal Budget (Alvarez & Marsal) (May 13) More
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Australia: Australian Budget – minimalist for MNEs (Andy Bubb on LinkedIn) (May 13) More
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Australia: Australian Federal Budget 2026–27 (Baker McKenzie) (May 13) More
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Australia: Australian Federal Budget insights 2026-2027 (PwC) (May 13) More
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Australia: Federal Budget 2026 (KPMG) (May 13) More
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Australia: Federal Budget 2026-27: Tax developments for business (Deloitte) (May 13) More
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Australia: Federal Budget 2026-27: Tax developments for individuals (Deloitte) (May 13) More
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Australia: Comments on Shell Energy CGT case – market value of shares (Stuart Landsberg on LinkedIn) (May 12) More
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Australia: Weekly tax round-up (Deloitte) (May 12) More
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Australia: Draft legislation and related documents for News Bargaining incentive (Government) (May 11) More
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Australia: Pillar Two lodgments now available in Australia (Tax authorities) (May 7) More
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Australia: Consultation on draft amendments to global and domestic minimum tax rules (KPMG) (May 6) More
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Australia: Weekly tax round-up (Deloitte) (May 6) More
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Australia: Consultation on draft legislation introducing news media bargaining incentive charge (KPMG) (May 4) More
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Australia: Monthly tax update (PwC) (May 4) More
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Australia: Comments on proposed 2.25% news media charge (Stuart Landsberg on LinkedIn) (April 30) More
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Australia: Government releases draft legislation for a News Media Bargaining Incentive charge (Deloitte) (April 30) More
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Australia: ATO issues updated guidance on TP issues related to inbound distribution arrangements (Deloitte) (April 29) More
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Australia: Comments on draft legislation to strengthen capital gains tax rules for foreign residents – including that any retroactive application of draft legislation is unwarranted (KPMG) (April 29) More
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Australia: Weekly tax round-up (Deloitte) (April 29) More
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Australia: Practical compliance guideline on transfer pricing issues related to inbound distribution arrangements (Tax authorities) (April 27) More
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Australia: Press release on foreign resident capital gains tax (Government) (April 27) More
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Australia: Expands the foreign resident CGT net (Baker McKenzie) (April 25) More
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Australia: ATO revises transfer pricing compliance for inbound distribution arrangements (Regfollower) (April 24) More
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Australia: Weekly tax round-up (Deloitte) (April 22) More
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Australia: Australia proposes draft legislation to broaden foreign-resident capital gains tax regime, with transitional concession for renewables (EY) (April 21) More
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Australia: Capital gains, foreign residents and retrospectivity (David Watkins on LinkedIn) (April 21) More
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Australia: The proposed changes to the foreign resident capital gains tax rules are proposed to have retroactive effect back to 2006 (Stuart Landsberg on LinkedIn) (April 21) More
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Australia: Australian Taxation Office releases new Pillar Two website guidance and announces lodgement deferral (EY) (April 18) More
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Australia: Another comment on proposed retrospective changes to capital gains tax rules (Stuart Landsberg on LinkedIn) (Apr 17) More
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Australia: Draft foreign resident CGT legislation would introduce retroactive law changes (Deloitte) (April 16) More
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Australia: Not everything is a dividend - a clean break for taxpayers on capital returns and Part IVA in Ierna and Hicks? (Alvarez & Marsal) (April 16) More
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Australia: Weekly tax round-up (Deloitte) (April 15) More
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Australia and UK: Managing cross-border tax investigations: a UK and Australian perspective (Slaughter and May podcast, 26 mins) (June 2) More
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China: Common pre-CIT deduction errors in China that trigger tax adjustments (Dezan Shira and Associates) (May 23) More
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China: China monthly tax brief (Dezan Shira and Associates) (May 16) More
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China: Guidance on application of GloBE rules in Denmark, Ireland, and UAE (in Chinese) (Government) (May 5) More
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China: China economic quarterly Q1 2026 (PwC) (April 23) More
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China: Taxation as a driver of energy transition: how China rewrote its vulnerability to oil shocks (Luis Wolf Trzcina) (April 16) More
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China and US: White House details US / China deal after Trump’s state visit (Deloitte) (May 26) More
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China and Italy: China / Italy double tax treaty 2026: practical tax planning guide for Italian investors (Dezan Shira and Associates) (May 15) More
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China and Africa: China announces 0% tariffs on imports from 20 African countries (in Chinese) (Government) (May 7) More
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China and US: USTR initiates second four-year review of China Section 301 tariffs (KPMG) (May 6) More
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Hong Kong: Foreign source income exemption (FSIE) regime: updated and additional FAQs (Tax authorities) (May 26) More
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Hong Kong: Updated proposal on amendments to profits tax treatment of capital expenditure related to IP (Government) (May 25) More
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Hong Kong: Updated proposals to enhance IP tax deduction regime (KPMG) (May 20) More
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Hong Kong: Bill to enact certain tax measures in 2025 Policy Address and 2026-27 Budget passed (Deloitte) (May 15) More
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Hong Kong: Draft legislation to strengthen administrative framework for CRS regime (KPMG) (May 12) More
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Hong Kong: The first published advance ruling case on the ship leasing tax concession in Hong Kong (KPMG) (April 18) More
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Hong Kong: Public consultation on implementation of cryptoasset reporting framework (CARF) and CRS 2.0 (KPMG) More
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India: American Express case – transfer pricing – transactional net margin method – selection of comparables (Delhi High Court decision) (TPcases) (May 26) More
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India: Interest incurred to facilitate share acquisition by subsidiary treated as deductible business expense (Supreme Court decision) (KPMG) (May 22) More
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India: Royalties paid to non-resident not taxable in India if related to income earned outside India (tribunal decision) (KPMG) (May 20) More
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India: The architecture of treaty interpretation in India: Methodology, undefined terms, and the limits of interpretive latitude (Pramod Kumar on LinkedIn) (May 13) More
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India: Conversion of compulsorily convertible debentures not subject to section 56(2)(viib) (tribunal decision) (KPMG) (May 8) More
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India: Receipt of shares from subsidiary in exchange for additional equity investment not subject to section 56(2)(x)(c) (tribunal decision) (KPMG) (May 6) More
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India: Capital gains from trading of stock derivatives not taxable under Mauritius treaty (tribunal decision); other direct and indirect tax developments (KPMG) (May 4) More
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India: Issue relating to applicability of treaty tax rate for computing Dividend Distribution Tax liability to be referred to larger bench of Bombay High Court (KPMG) (April 30) More
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India: A comparative study of the Income-tax Act, 1961 and the Income Tax Law, 2025 (Krativ Raj Pathak) (April 29) More
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India: Interjecting unilateral Indian GAAR inquiries in cross-border setting: Revisiting tax normativism post Tiger Global (Tarun Jain) (April 29) More
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India: Globe Capital Market case (buy-back of shares by company at undervalue) (Court decision) (April 27) More
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India: Buy-back of shares is not taxable "receipt of property" under section (High Court decision) (KPMG) (Apr 17) More
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India: The alchemy of agreements: Examining India’s FTAs in an evolving global order (Mukesh Butani and Spandana Koona) (April 15) More
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India and New Zealand: India and New Zealand sign free trade agreement (EY) (May 28) More
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India and Kazakhstan: Taxpayer could not be treated as partial tax resident under India / Kazakhstan treaty (Indian tribunal decision) (KPMG) (April 22) More
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Indonesia: New rules for preliminary tax refunds (KPMG) (May 23) More
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Indonesia: GloBE rules – guidance on administrative matters, such as registration, returns, payments (in Bahasa Indonesia) (Tax authorities) (May 18) More
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Indonesia: Government to temporarily bear VAT imposed on domestic airline flights (Deloitte) (May 6) More
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Indonesia: Corporate income tax calculation for insurance companies for FY 2025 clarified (Deloitte) (April 30) More
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Korea: Tax audit of “super cars” prompts broader scrutiny of corporate tax evasion (Deloitte) (June 3) More
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Korea: Tax rulings and cases (May 2026) (Deloitte) (June 3) More
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Korea: Announcement on tax incentives for foreign-invested companies (in Korean) (Tax authorities) (May 25) More
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Korea: Improvements to tax audit process (KPMG) (May 22) More
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Korea: Guidance on filing requirements for GloBE tax (in Korean) (Tax authorities) (May 7) More
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Korea: NTS sends Pillar Two filing guidance notices to domestic constituent entities (Deloitte) (May 4) More
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Korea: Tax rulings and cases (April 2026) (Deloitte) (May 4) More
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Korea and UAE: UAE-Korea Comprehensive Economic Partnership Agreement takes effect (EY) (May 8) More
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Malaysia: Guidance on bilateral and unilateral foreign tax credits (Tax authorities) (May 29) More
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Malaysia: Updated FAQs on GloBE rules (Tax authorities) (May 28) More
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Malaysia: Clarification on meaning of "used" for sales tax drawback claims (KPMG) (May 22) More
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Malaysia: Updated global minimum tax FAQs, e-invoicing guidelines; other tax developments (KPMG) (May 13) More
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Malaysia: Summary of court decision – characterisation of service charges and late-payment interest for taxpayer which sells goods on credit (Tax authorities) (May 12) More
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Malaysia: Ruling on exchange rate for sales tax and service tax (in Bahasa Malaysia) (Tax authorities) (May 11) More
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Malaysia: Malaysia Sales and Service Tax compliance: What foreign investors must get right (Dezan Shira & Associates) (April 30) More
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Malaysia: Ruling issued on foreign exchange rate for sales tax and service tax purposes (Deloitte) (April 30) More
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Malaysia: Summary of tax treatment for unit holders of REITs or property trust funds (PTFs) as from YA 2026 (Deloitte) (April 22) More
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Malaysia: Tax developments (KPMG) (April 15) More
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New Zealand: A small step: the Revenue Account Method enacted (Deloitte) (May 14) More
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New Zealand: Snapshot of recent developments (Deloitte) (May 14) More
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New Zealand and India: India and New Zealand sign free trade agreement (EY) (May 28) More
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Philippines: Guidance on taxation of cross-border services (KPMG) (April 24) More
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Philippines: Guidance on tax treatment of inbound services (Tax authorities) (April 20) More
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Philippines: BIR issues guidance to banks on acceptance of 2025 tax returns and tax payments (Deloitte) (April 15) More
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Singapore: Updated guidance on Refundable Investment Credits (RICs) (Tax authorities) (May 19) More
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Singapore: Registration for Multinational Enterprise Top-up Tax and Domestic Top-up Tax – updated guidance (Tax authorities) (May 8) More
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Singapore: Guidance on income tax treatment of amalgamation of companies (Tax authorities) (May 6) More
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Singapore: Updated guidance on tax framework for variable capital companies (Tax authorities) (April 28) More
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Singapore and Taiwan: Singapore / Taiwan renewed income tax agreement: Key changes and practical insights (Deloitte) (April 22) More
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Southeast Asia: SEAsia TP intelligence: A bold brew of insights (Deloitte) (April 15) More
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Sri Lanka: VAT on non-resident digital service providers effective July 1, 2026, other VAT amendments (KPMG) (May 5) More
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Sri Lanka: Importation and supply of fabric subject to 18% VAT rate (KPMG) (Apr 17) More
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Taiwan: National Taxation Bureau of Kaohsiung has launched the “AI Tax Knowledge Package” virtual assistant, providing 24-hour personalized services (Tax authorities) (May 25) More
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Taiwan: Guidance on computation of basic income tax (i.e., alternative minimum tax) (Tax authorities) (May 18) More
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Taiwan: Amounts to be deducted from Basic Income when calculating basic tax (i.e., alternative minimum tax) for profit-seeking enterprises in 2026 (Tax authorities) (May 12) More
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Taiwan: Guidance on qualification of salary expenditures for investment tax credit (KPMG) (May 4) More
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Taiwan and US: US modifies tariffs on certain products of Taiwan, implementing trade agreement signed earlier this year (KPMG) (May 28) More
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Taiwan and Singapore: Singapore / Taiwan renewed income tax agreement: Key changes and practical insights (Deloitte) (April 22) More
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Thailand: Finance Ministry announces further initiatives to boost electric vehicle adoption (Deloitte) (May 8) More
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Thailand: Thailand BOI Alert on the period for filing progress reports (Alvarez & Marsal) (April 29) More
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Vietnam: Vietnam’s Special Consumption Tax regime in 2026: key compliance highlights (Dezan Shira and Associates) (May 14) More
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Vietnam: Vietnam launches pilot tax framework for crypto asset transactions (Baker McKenzie) (May 12) More
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Vietnam: How to start manufacturing in Vietnam: a step-by-step guide (Dezan Shira and Associates) (May 9) More
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Vietnam: Vietnam’s new tax and financial policies taking effect in May 2026 (Dezan Shira and Associates) (May 9) More
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Vietnam: Summary of recent key tax legislative developments, April 2026 (Deloitte) (May 7) More
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Vietnam: Guidance on customs procedures and tax declarations (KPMG) (April 29) More
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Vietnam: Official Letter on tax audits for long-term loss-making and low-margin enterprises (Tax authorities) (April 27) More
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Vietnam: New implementing circular on corporate income tax (Baker McKenzie) (April 23) More
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Vietnam: Strengthening direct and indirect tax audits in 2026 for long-term loss-making and low-margin enterprises (KPMG) (April 18) More
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Vietnam, Brazil and US: USTR issues Section 301 determination on Brazil, initiates Section 301 IP investigation into Vietnam; tariffs proposed and comment periods open (EY) (June 3) More
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Vietnam and US: USTR initiates Section 301 investigation into Vietnam’s IP practices (KPMG) (June 2) More
Europe
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Austria: Bill to impose parcel tax (in German) (Government) (May 20) More
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Austria: VAT on roaming services used in Austria upheld (Supreme Administrative Court decision) (KPMG) (April 24) More
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Austria: Austria introduces relief measures to support SMEs, start-ups (Regfollower) (April 22) More
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Belgium: Parliament approves program law containing various tax measures (KPMG) (June 2) More
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Belgium: Details on capital gains tax (KPMG) (May 29) More
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Belgium: Request for certificates for increased thematic investment deduction now available (KPMG) (May 29) More
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Belgium: Incorporation of Amount B guidance; technical documentation on GloBE information return (KPMG) (May 5) More
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Belgium: Intragroup trade name royalties: recent transfer pricing case law (Loyens & Loeff) (April 28) More
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Belgium: Bill to implement digital services tax (in Dutch and French) (Government) (April 27) More
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Belgium: Lower House reviews legislation for digital services tax (Regfollower) (April 24) More
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Belgium: Proposal to introduce digital services tax (KPMG) (April 23) More
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Belgium: OECD Pillar One: Amount B—Simplified transfer pricing for distribution activities (Deloitte) (April 21) More
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Belgium: New capital gains tax—impact on share-based remuneration (Deloitte) (April 16) More
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Bulgaria: New enhanced R&D deduction enacted (KPMG) (April 23) More
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Croatia and US: How will the US / Croatia protocol play in future planning? (PwC video, 9:05) (May 12) More
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Croatia: Croatia publishes final revisions to Corporate Income Tax Ordinance (Regfollower) (April 21) More
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Cyprus: Transfer pricing – TP documentation thresholds (David Zářecký on LinkedIn) (May 5) More
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Cyprus: Cyprus Tax Authority publishes the list of low-tax jurisdictions for 2026 (EY) (Apr 17) More
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Cyprus: Low-tax jurisdictions for tax year 2026 (KPMG) (Apr 17) More
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Czech Republic: Summary of key amendments proposed to VAT Act (Deloitte) (May 21) More
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Czech Republic: Guidance on procedures following expiration of tax assessment period (KPMG) (April 15) More
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Czech Republic: Proposed tax measures to mitigate rising fuel prices, clarify application of new electronic sales registration system (EET 2.0) (KPMG) (April 15) More
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EU: VAT fraud: Council agrees to strengthen cooperation with EU investigative bodies (European Commission) (May 28) More
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EU: AG opinion on the application of the anti-abuse rule under Parent-Subsidiary Directive (KPMG) (May 26) More
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EU: Proposed regulation on CBAM impact of carbon price paid in third country (European Commission) (May 25) More
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EU: Consultation on proposed EU Emissions Trading System benchmarks (European Commission) (May 18) More
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EU: CJEU holds in Stellantis that transfer pricing adjustments are not payment for separate supplies for VAT (EY) (May 16) More
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EU: VAT treatment of transfer pricing adjustments (CJEU judgment) (KPMG) (May 15) More
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EU: EU provisionally agrees updated social security coordination rules for mobile workers (Deloitte) (May 14) More
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EU: European Court on transfer pricing and VAT: unresolved puzzle (Loyens & Loeff) (May 14) More
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EU: Stellantis case – transfer pricing and VAT – whether transfer pricing adjustment causes VAT liability (European Court of Justice) (Court decision) (May 14) More
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EU: CJEU Advocate General opinion on compatibility of Belgian excess profit ruling scheme with EU State aid rules (KPMG) (May 13) More
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EU: E-News from KPMG’s EU Tax Centre (KPMG) (May 13) More
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EU: REITs in Europe: Fragmentation, EU Law and Pillar Two (Loyens & Loeff) (May 13) More
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EU: Announcement and related documents on plans to improve EU lawmaking (European Commission) (May 11) More
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EU: Press release on referral of Hungary to European Court of Justice regarding retail tax regime (European Commission) (May 11) More
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EU: Press release on temporary State aid framework in response to Middle East crisis (METSAF) (European Commission) (May 11) More
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EU: The automotive supply chain's tax year (Loyens & Loeff) (May 8) More
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EU: Temporary State aid framework in response to Middle East crisis (KPMG) (May 7) More
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EU: European Commission publishes April 2026 infringements package (Deloitte) (April 30) More
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EU: European Commission publishes minutes from 42nd meeting of VAT Expert Group (VEG) (EY) (April 28) More
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EU: E-News from KPMG’s EU Tax Centre (KPMG) (April 23) More
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EU: Mutual Agreement Procedure: Call for evidence – what did stakeholders tell the Commission? (Rhys Bane on LinkedIn) (April 21) More
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EU: European Commission publishes minutes of 51st meeting of the Group on the Future of VAT, concerning the VAT in the Digital Age (ViDA) package (EY) (Apr 17) More
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EU: Import duty exemption under Outward Processing Relief (OPR) requires prior export at authorized customs office (Deloitte) (Apr 17) More
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EU: Anti-dumping duties on imports from Bahrain, Egypt, Thailand, and Brazil (KPMG) (April 16) More
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EU: Tax at the heart of EU policymaking - simplification, digital taxation and financing EU ambitions (Loyens & Loeff) (April 15) More
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EU and US: Commission welcomes political agreement on implementation of EU / US trade deal (European Commission) (May 26) More
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EU, Greece, Sweden and Global: Shipping and offshore tax update (KPMG) (May 7) More
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EU and Hungary: Commission refers Hungary to CJEU over retail tax regime (KPMG) (April 30) More
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EU and Germany: Application of reduced VAT rate to short-term accommodations, but not ancillary services, allowed (CJEU judgment); other VAT developments (KPMG) (April 28) More
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EU and Russia: EU adopts 20th package of sanctions against Russia (KPMG) (April 28) More
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EU and Mercosur: EU-Mercosur free trade agreement: Provisional application begins May 1, 2026 (KPMG) (April 24) More
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EU and UK: What does the EU “reset” mean for UK businesses? (Deloitte) (April 16) More
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Finland: Decrease to corporate income tax rate, extension of loss carry forward period proposed (Deloitte) (May 23) More
-
Finland: Guidance on identifying groups and allocating income under Pillar Two minimum tax rules (KPMG) (May 23) More
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Finland: Updated guidance on paying “non-wage compensation” to a non-resident foreign company (Tax authorities) (May 14) More
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Finland: Public consultation on proposal to reduce corporate income tax rate by 2 percentage points to 18% in 2027 and to extend loss carry-forward period to 25 years (in Finnish) (Government) (May 5) More
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Finland: Government cuts corporate tax in fiscal plan for 2027–2030 (Finland) (April 25) More
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Finland: New guidance issued on application of Pillar Two safe harbour provisions (KPMG) (April 23) More
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Finland: Guidance on numerous safe harbours under the GloBE rules (in Finnish) (Tax authorities) (April 20) More
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France: Comments on Engie transfer pricing case (David Zářecký on LinkedIn) (June 2) More
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France: Engie case – transfer pricing – liquefied natural gas (LNG) – cost plus method vs. profit split method (Supreme Administrative Court decision) (in French) (TPcases) (May 20) More
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France: New Customs Code (in French) (Government) (May 11) More
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France: Supreme Court’s decision on deadlines for claims relating to withholding tax (in French) (Court decision) (May 11) More
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France: Country-by-country reporting: List of cooperative jurisdictions updated (Deloitte) (May 6) More
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France: New tax on capital reductions from cancellation of shares upheld (Constitutional Council decision) (KPMG) (May 4) More
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France: List of noncooperative states and territories updated (Deloitte) (April 29) More
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France: France adopts new Customs Code, effective from May 2026 (Regfollower) (April 28) More
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France: France revises tax claim deadlines after withholding tax ruling (Regfollower) (April 25) More
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France: Former interest deduction limit applies despite lender waiving favourable tax regime (Deloitte) (April 24) More
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France: Capital ownership non-discrimination clause of France / Switzerland treaty does not extend French horizontal tax consolidation regime (Supreme Administrative Court decision) (KPMG) (April 23) More
-
France: France clarifies MAP access rules, APA roll-back conditions in transfer pricing guidance (Regfollower) (April 22) More
-
France: France introduces “innovative young enterprises” category, extends tax exemptions to 2028 (Regfollower) (April 21) More
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France: Updated guidance on Advance Pricing Agreements and the Mutual Agreement Procedure (in French) (Government) (April 21) More
-
Germany: (1) Determination of place of supply of marketing services (Federal Fiscal Court decision); (2) other VAT developments (KPMG) (May 29) More
-
Germany: (1) New draft bill amending Tax Advisory Act; (2) other tax developments (KPMG) (May 28) More
-
Germany: Crypto asset operator registration form now available (KPMG) (May 21) More
-
Germany: Legislation to expand MLI to 62 additional treaties passed by lower house of Parliament; other tax developments (KPMG) (April 29) More
-
Germany: BFH confirms timely PLTA settlement required for valid Organschaft (Baker McKenzie) (April 23) More
-
Germany: List of jurisdictions which have implemented qualified GloBE rules (in German) (Government) (April 20) More
-
Germany and EU: Application of reduced VAT rate to short-term accommodations, but not ancillary services, allowed (CJEU judgment); other VAT developments (KPMG) (April 28) More
-
Greece: Omnibus tax bill, including provisions on binding advance tax rulings (in Greek) (Government) (May 25) More
-
Greece: New binding tax rulings regime (KPMG) (May 22) More
-
Greece: New law introduces significant tax and regulatory changes (Deloitte) (May 22) More
-
Greece: Fourth call for proposals under “Manufacturing - Supply Chain” aid scheme announced (Deloitte) (April 22) More
-
Greece: Second call for proposals under “Special Support Areas Regime” state aid scheme (Deloitte) (April 22) More
-
Greece: Second call for proposals under “Large Investments” state aid scheme announced (Deloitte) (April 21) More
-
Greece, Sweden, Global and EU: Shipping and offshore tax update (KPMG) (May 7) More
-
Hungary: Advertisement tax suspended indefinitely (KPMG) (May 19) More
-
Hungary: Decree which extends suspension of advertising tax (in Hungarian) (Government) (May 11) More
-
Hungary: Hungary maintains 0% advertising tax rate despite earlier reinstatement plans (Regfollower) (April 29) More
-
Hungary: Advertisement tax regime temporarily suspended (KPMG) (April 25) More
-
Hungary and EU: Commission refers Hungary to CJEU over retail tax regime (KPMG) (April 30) More
-
Ireland: VAT treatment of debt factoring and invoice discounting (Tax authorities) (May 26) More
-
Ireland: Guidance on investment limited partnerships (Tax authorities) (May 11) More
-
Ireland: Updated guidance on R&D tax credits (Tax authorities) (April 28) More
-
Ireland: Updated guidance on capital gains tax relief on a company reconstruction or amalgamation (Tax authorities) (April 25) More
-
Ireland: Updated guidance on foreign entity classification for Irish tax purposes (Tax authorities) (April 23) More
-
Ireland: Updated guidance on outbound payments defensive measures (KPMG) (April 23) More
-
Italy: Comments on GE transfer pricing case in Italy – TNMM – comparables (David Zářecký on LinkedIn) (May 28) More
-
Italy: La Termoplastic case – transfer pricing – TNMM – sales of goods to affiliates – deductibility of lease payments (Supreme Court decision) (in Italian) (TPcases) (May 21) More
-
Italy: NN Europe case – transfer pricing – intra-group guarantee with no fee (Supreme Court) (in Italian) (TPcases) (May 21) More
-
Italy: XX Guarantee case – transfer pricing – intra-group guarantee – arm’s length guarantee fee – Supreme Court (in Italian) (TPcases) (May 14) More
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Italy: Agreement between competent authorities. Case closed, right? Wrong! (Rhys Bane on LinkedIn) (May 12) More
-
Italy: No tax, no treaty exemption? Italian court denies exemption for untaxed gains (BonelliErede) (May 8) More
-
Italy: VAT refund opportunities until 9 August 2026 for transaction costs in merger-leveraged buyout transactions (EY) (May 4) More
-
Italy: “Commercial activity” requirement for participation exemption (Supreme Court decision) (KPMG) (April 23) More
-
Italy: Guidance on application of elective alternative CFC tax (KPMG) (April 23) More
-
Italy: Comment on GE Medical Systems TP case (David Zářecký on LinkedIn) (April 21) More
-
Italy: Supreme Court assesses beneficial ownership status in cross-border dividends case involving cash pooling (EY) (April 21) More
-
Italy and China: China / Italy double tax treaty 2026: practical tax planning guide for Italian investors (Dezan Shira and Associates) (May 15) More
-
Liechtenstein: Consultation on implementation of Pillar Two side-by-side package and exchange of GloBE information returns (KPMG) (April 22) More
-
Luxembourg: Administrative Tribunal decision on intra-group financing and guarantee arrangements (KPMG) (May 23) More
-
Luxembourg: Holding Company AA case – transfer pricing – control over credit risk – notional interest deductions – Administrative Court (in French) (TPcases) (May 13) More
-
Luxembourg: Trend alert: Preferred instruments - hybrids that talk equity, walk debt (Loyens & Loeff) (April 28) More
-
Luxembourg: Guidance on Amount B (in French) (Tax authorities) (April 27) More
-
Luxembourg: Luxembourg implements Pillar One “Amount B” simplified transfer pricing rules (Regfollower) (April 23) More
-
Luxembourg: Guidance on cryptoasset reporting framework (CARF) (KPMG) (April 16) More
-
Montenegro: Bill which would align corporate tax law with EU’s ATAD (in Montenegrin) (Government) (May 18) More
-
Montenegro: Montenegro proposes draft corporate tax rules in accordance with EU ATAD (Regfollower) (April 29) More
-
Montenegro: Implementation of Pillar Two global minimum tax rules (KPMG) (April 23) More
-
Netherlands: X Hybrid case – deductibility of interest – hybrid loan (Supreme Court decision) (in Dutch) (TPcases) (May 22) More
-
Netherlands: Pillar Two tax return forms published (KPMG) (May 13) More
-
Netherlands: Tax bill clarifies treatment of qualifying domestic top-up taxes for participation credit (in Dutch) (Government) (May 6) More
-
Netherlands: Netherlands to launch digital platform for Pillar Two tax submissions in June 2026 (Regfollower) (April 28) More
-
Netherlands: Public consultation on additional dividend stripping measures (KPMG) (April 23) More
-
Netherlands: Guidance on definition of “joint venture” in GloBE rules (in Dutch) (Tax authorities) (April 20) More
-
Netherlands: Guidance on Dutch characterisation of Spanish domestic economic interest grouping (in Dutch) (Tax authorities) (April 20) More
-
Netherlands: Updated guidance on dividend stripping (in Dutch) (Tax authorities) (April 20) More
-
Netherlands: Netherlands consults on stricter anti-dividend stripping rules with 15% net return test (Regfollower) (April 18) More
-
Netherlands: Public consultation on additional measures to combat dividend stripping (in Dutch) (Government) (April 18) More
-
Norway: Orlen Upstream case – transfer pricing – do both thin capitalisation and interest rate need to be adjusted? (in Norwegian) (Court decision) (May 18) More
-
Norway: Norway proposes to introduce mandatory e-invoicing from 1 January 2027 (EY) (May 9) More
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Norway: Supreme Court rules TP adjustment must be based on both thin cap and interest rate (Deloitte) (April 28) More
-
Norway: Consultation on VAT rules for remote services (KPMG) (April 22) More
-
Poland: Act introducing amendments to tax code passed by lower house of Parliament; other tax developments (KPMG) (June 3) More
-
Poland: Proposed legislation implementing ViDA; other tax developments (KPMG) (April 15) More
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Portugal: “Bank Branch” case – attribution of profits to PE – free capital vs. interest-bearing debt – Supreme Court decision (in Portuguese) (TPcases) (June 2) More
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Portugal: Indirect taxes newsletter (Garrigues) (May 28) More
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Portugal: Tax Authority explains impact on Portuguese companies of OECD's recent update regarding Pillar Two filings (EY) (May 28) More
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Romania: Romania consults on new mutual agreement procedure (MAP) rules (Regfollower) (April 30) More
-
Russia and EU: EU adopts 20th package of sanctions against Russia (KPMG) (April 28) More
-
Serbia: Amendments to Rulebook on VAT (KPMG) (May 7) More
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Serbia: Rulebook on arm’s length interest rates for 2026 (KPMG) (April 30) More
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Slovakia: VAT e-invoicing implementation begins January 1, 2027 (KPMG) (May 12) More
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Spain and Brazil: Spain and Brazil reach mutual agreement on the treaty characterization of interest on net equity payments (EY) (May 14) More
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Spain and Brazil: Interest on Equity treated as interest in Brazil / Spain double tax treaty (Baker McKenzie) (April 18) More
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Sweden: Kubikenborg case – transfer pricing – toll manufacturer terminates electricity contract – control over risk – compensation (Supreme Administrative Court decision) (in Swedish) (TPcases) (May 23) More
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Sweden: Proposed amendments to tonnage tax system (KPMG) (May 23) More
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Sweden: Sweden proposes tonnage tax reforms to boost shipping competitiveness (Regfollower) (April 22) More
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Sweden, Global, EU and Greece: Shipping and offshore tax update (KPMG) (May 7) More
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Switzerland: Extension of tax loss carry-forward period (KPMG) (May 13) More
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Switzerland: Public consultation on whether Switzerland’s GloBE rules should delay implementation of Administrative Guidance on deferred tax for 12 months (in German) (Government) (May 9) More
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Switzerland: Withholding tax exemption for instruments issued by financial institutions that are “too big to fail” (TBTF) extended to 2031 (in French) (Government) (May 5) More
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Switzerland: Extension of the Swiss tax loss carryforward period (Loyens & Loeff) (April 23) More
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Switzerland: Switzerland extends loss carryforward period after referendum deadline ends (Regfollower) (April 22) More
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Switzerland: Guidance on GloBE rules: (1) application of Side-by-Side Package; and (2) transitional provision, Art. 9.1 (Tax authorities) (April 20) More
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Switzerland: Guidance on application of Pillar Two side-by-side package (KPMG) (April 16) More
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Turkey: Announcement of comprehensive tax reform package (in Turkish) (Government) (May 11) More
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Turkey: Turkey amends certain income tax and corporate tax exemptions and deductions (EY) (May 6) More
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Turkey: Presidential decree amends participation exemption (in Turkish) (Government) (May 4) More
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Turkey: Turkey announces "Strong Investment Hub Program" including wide range of tax measures to support investments (EY) (May 4) More
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Turkey: Economic reform package expands tax incentives for investors, exporters (Regfollower) (April 30) More
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Turkey: GloBE rules: draft GloBE return forms and implementation guidance (in Turkish) (Tax authorities) (April 20) More
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UK: Updated guidance on disclosure of tax avoidance schemes (Tax authorities) (June 3) More
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UK: An updated look at the UK DST (Baker McKenzie) (May 29) More
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UK: Proposal to make foreign permanent establishment (PE) exemption compulsory (KPMG) (May 29) More
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UK: (1) Temporary reductions in transport-related taxes; (2) guidance on taxation of “ecosystem services”; (3) consultation on changes to plastic packaging tax (KPMG) (May 29) More
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UK: Updated list of Pillar Two territories, qualifying top-up taxes (KPMG) (May 29) More
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UK: Voluntary pilot R&D advance assurance scheme for SMEs (KPMG) (May 29) More
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UK: New guidance page on advance tax certainty service for major investment projects (Government) (May 25) More
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UK: Government announces mandatory overseas permanent establishment exemption (Deloitte) (May 22) More
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UK: HMRC publishes additional guidance on advance tax certainty service (Deloitte) (May 19) More
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UK: Registration requirements for tax advisers (Tax authorities) (May 19) More
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UK: Relying on a tax treaty is not an abuse of law: lessons from the Lehman litigation (Macfarlanes) (May 16) More
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UK: Burlington Loan Management case (interest withholding tax; Art. 12(5) of Ireland / UK treaty) (Court decision) (May 11) More
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UK: Guidance on increase in rate for Electricity Generator Levy (Tax authorities) (May 11) More
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UK: Increased and extended electricity generator levy (KPMG) (May 4) More
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UK: Windfarm pre-construction expenses did not qualify for capital allowance; anti-avoidance provision of Ireland treaty inapplicable; ring-fence taxation for services related to oil extraction (Court decisions) (KPMG) (May 4) More
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UK: HMRC proposes CCA scheme expansion, carbon factor update from 2027 (Regfollower) (April 29) More
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UK: Gunfleet Sands case (does pre-construction expenditure on environmental impact assessments and other technical studies qualify for capital allowances?) (Court decision) (April 27) More
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UK: Court of Appeal dismisses HMRC’s appeal on application of treaty main purpose test (Deloitte) (April 25) More
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UK: Tax investigations and disputes newsletter (Macfarlanes) (April 25) More
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UK: Burlington: taxpayer wins again in treaty purpose test case (Slaughter and May) (April 23) More
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UK: Three’s a crowd: HMRC’s approach to employee share plan arrangements in practice (Macfarlanes) (April 23) More
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UK: Comment on Burlington Loan Management case – Court of Appeal finds that purchasing an interest claim on the basis of treaty exemption did not indicate a purpose of “taking advantage” of that exemption (Neal Armstrong) (April 22) More
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UK: Close companies, open books: HMRC consults on new reporting requirements for close companies (Macfarlanes) (April 21) More
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UK: CBAM: Letter to parliamentary committee from Chancellor of the Exchequer (Government) (April 20) More
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UK: Draft regulations (and related documents) on CBAM (Government) (April 20) More
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UK: Consultation on carbon border adjustment mechanism (CBAM) regulations (KPMG) (Apr 17) More
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UK: Gunfleet Sands: Supreme Court rules on the limits of “expenditure on the provision of plant” (Slaughter and May) (April 16) More
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UK and Australia: Managing cross-border tax investigations: a UK and Australian perspective (Slaughter and May podcast, 26 mins) (June 2) More
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UK and Global: GloBE rules – GIR filing and exchange: Transitional approach (Tax authorities) (May 23) More
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UK and EU: What does the EU “reset” mean for UK businesses? (Deloitte) (April 16) More
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Ukraine: Proposed digital platform reporting and withholding tax requirements approved by Cabinet of Ministers (KPMG) (Apr 17) More
Africa
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Africa: Africa tax newsletter (KPMG) (May 28) More
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Africa: VAT implementation in Liberia starts in 2027; other recent tax developments in Angola, Botswana, Congo, Liberia, Madagascar, Namibia, South Africa, and Uganda (KPMG) (April 30) More
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Africa and China: China announces 0% tariffs on imports from 20 African countries (in Chinese) (Government) (May 7) More
-
Botswana: Legislative package of tax and customs reforms (KPMG) (June 2) More
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Kenya: Tax proposals in Finance Bill, 2026 include CbC changes (KPMG) (May 16) More
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Kenya: Kenya proposes Finance Bill, 2026 (EY) (May 14) More
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Kenya: Comments on Finance Bill 2026 (Bowmans) (May 11) More
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Kenya: Government releases Finance Bill 2026 (Government) (May 7) More
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Kenya: Bill on tax exemption for qualifying asset transfers as part of internal reorganisation (Government) (April 27) More
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Malawi: Non-resident digital services providers to register for VAT (KPMG) (May 9) More
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Mauritius: A look at the potential treatment of dividend income under Pillar Two (EY) (May 20) More
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Mauritius: Supreme Court clarifies the application of presumed foreign tax in context of the pooling basis (EY) (April 22) More
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Mauritius: Mauritius Revenue Tribunal interprets anti-avoidance provisions in favour of the Revenue Authority (EY) (April 15) More
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Morocco: Morocco implements new VAT rules for foreign digital service providers (Regfollower) (April 22) More
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Nigeria: Nigeria introduces Economic Development Incentive under Nigeria Tax Act 2025 to replace Pioneer Status Incentive (EY) (May 5) More
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Rwanda: Transfer pricing rules (Government) (May 20) More
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Rwanda: Rwanda introduces transfer pricing documentation filing requirement via eTax enhancement (EY) (May 4) More
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South Africa: Global Minimum Tax (GMT): registration, subscription and notification (Tax authorities) (May 23) More
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South Africa: Taxpayers cannot rely on ignorance of downstream steps in avoidance schemes (court decision) (KPMG) (May 13) More
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South Africa: South Africa Revenue Service releases draft subordinate legislation for APA pilot program (EY) (May 12) More
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South Africa: Public consultation on implementation of bilateral APAs under double tax treaties (Government) (May 6) More
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South Africa: Absa Bank case – applicability of GAAR – does ignorance of avoidance arrangement shield taxpayer from GAAR? (Constitutional Court decision) (May 5) More
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South Africa: BASF case – transfer pricing – intragroup purchase of goods – TNMM vs. CUP – comparables (High Court) (TPcases) (May 5) More
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South Africa: Draft rules for APA program released for public comment (KPMG) (May 5) More
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South Africa: Revised guidance on section 24C relating to timing mismatches of income and expense (KPMG) (April 29) More
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South Africa: South Africa updates income tax, VAT, carbon tax rules (Regfollower) (April 24) More
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Tanzania: Court of Appeal ruling clarifies chargeability of VAT on demurrage charges (EY) (May 29) More
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Uganda: Uganda considers 2026-27 Budget with targeted withholding taxes across key sectors (Regfollower) (Apr 17) More
Middle East & Central Asia
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Azerbaijan and UAE: UAE-Azerbaijan Comprehensive Economic Partnership Agreement enters into force (EY) (May 8) More
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Bahrain: Updated Tax Agent/VAT Representative guide (KPMG) (May 19) More
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Israel: Israel publishes incentives law for R&D activities (EY) (Apr 17) More
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Kazakhstan: Proposed amendments to Tax Code (KPMG) (April 23) More
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Kazakhstan and India: Taxpayer could not be treated as partial tax resident under India / Kazakhstan treaty (Indian tribunal decision) (KPMG) (April 22) More
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Kuwait: Optional advance tax system (in Arabic) (Government) (May 11) More
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Kuwait: Kuwait issues Circular introducing advance payment system under MNE Tax Law (EY) (May 8) More
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Kuwait: Optional advance tax payment for taxpayers subject to DMTT (KPMG) (May 8) More
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Kuwait: Guidance on application of 5% tax retention rules to taxpayers within scope of DMTT (KPMG) (April 16) More
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Oman: Draft specifications for e-invoicing framework (KPMG) (April 21) More
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Qatar: Cabinet approves e-invoicing draft law and executive regulations (KPMG) (May 21) More
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Qatar: Qatar approves draft e-invoicing law and implementing regulations (EY) (May 8) More
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Qatar: Excise tax changes include expansion to include sweetened drinks (Deloitte) (April 28) More
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Qatar: Capital gains tax advantage for group restructuring transactions (KPMG) (April 22) More
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Qatar: Direct application of treaty withholding tax provisions (KPMG) (April 22) More
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Qatar: Announcement on exemption from capital gains tax for gains arising from intra-group corporate restructurings (Tax authorities) (April 20) More
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Qatar: Qatar issues amendments to Excise Tax Law, including taxation of sweetened drinks (EY) (April 15) More
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Saudi Arabia: Saudi Arabia invites public consultation on Draft Regulations for Special Economic Zones (EY) (May 5) More
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UAE: Clarification of terms “director” and “officer” for purposes of limitation on deductibility of payments to connected persons (KPMG) (May 19) More
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UAE: UAE Tax & customs quarterly newsletter (Alvarez & Marsal) (May 12) More
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UAE: Voluntary e-invoicing model enables direct exchanges between sellers and customers (KPMG) (April 30) More
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UAE and Azerbaijan: UAE-Azerbaijan Comprehensive Economic Partnership Agreement enters into force (EY) (May 8) More
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UAE and Korea: UAE-Korea Comprehensive Economic Partnership Agreement takes effect (EY) (May 8) More
Americas
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Argentina: Expansion of factory customs regime (KPMG) (April 29) More
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Argentina: Key changes to Argentina’s in-bond manufacturing customs program (RAF, its Spanish acronym) (Deloitte) (April 21) More
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Bermuda: Public consultation on corporate income tax regulations (Government) (May 26) More
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Bermuda: Consultation launched on CIT administrative regulations, tax credit regulations (Deloitte) (May 22) More
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Bermuda: Consultation on proposed amendments to corporate income tax regulations, draft tax credit regulations (KPMG) (May 20) More
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Brazil: Comments on Petrobras transfer pricing case (David Zářecký on LinkedIn) (May 12) More
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Brazil: Guidance on treatment of US LLCs (in Portuguese) (Tax authorities) (May 11) More
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Brazil: Indirect tax reforms – Federal government Decree 12,955/2026 on CBS (in Portuguese) (Government) (May 11) More
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Brazil: Indirect tax reforms – Joint Ordinance MF/CGIBS 7/2026, which requires that CBS and IBS operate in an integrated manner (in Portuguese) (Government) (May 11) More
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Brazil: Indirect tax reforms – Resolution CGIBS 6/2026 on IBS, issued by IBS Steering Committee (in Portuguese) (Government) (May 11) More
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Brazil: Impact of indirect tax reform on non-resident sellers and digital platforms (KPMG) (May 7) More
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Brazil: Brazil publishes IBS and CBS regulations, marking start of operational phase of indirect tax reform (EY) (May 5) More
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Brazil: Petrobras case – transfer pricing – comparability analysis – Administrative Council for Tax Appeals (in Portuguese) (TPcases) (April 28) More
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Brazil: RFB consults on substance-based tax incentive safe harbour rules (Regfollower) (April 23) More
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Brazil: RFB consults on CSLL surcharge regulation updates (Regfollower) (April 21) More
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Brazil and US: USTR proposes Section 301 tariffs on Brazilian goods (KPMG) (June 3) More
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Brazil, US and Vietnam: USTR issues Section 301 determination on Brazil, initiates Section 301 IP investigation into Vietnam; tariffs proposed and comment periods open (EY) (June 3) More
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Brazil and Spain: Spain and Brazil reach mutual agreement on the treaty characterization of interest on net equity payments (EY) (May 14) More
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Brazil and Spain: Interest on Equity treated as interest in Brazil / Spain double tax treaty (Baker McKenzie) (April 18) More
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Canada: Corporation income tax guide for 2025 (Tax authorities) (June 3) More
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Canada: CRA finds that the s. 37(1)(a)(i.01) deduction was not available to a company that did not control the research and had no right to the results (Neal Armstrong) (May 29) More
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Canada: Appeal in DAC Investment case (non-CCPC GAAR) – Crown’s reply (Adam Friedlan on LinkedIn) (May 26) More
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Canada: Budget 2025 implementation Bill No. 2 tabled in House of Commons (EY) (May 16) More
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Canada: Canada Revenue Agency intends to postpone new administrative position on GST/HST treatment of trailing commissions (EY) (May 16) More
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Canada: Canadian taxpayers may not be able to rely on the presence of hybrid mismatch rules in other jurisdictions to avoid adverse consequences under the Canadian proposals (Neal Armstrong) (May 12) More
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Canada: Draft second budget bill containing remaining tax measures from 2025 budget, including Pillar Two changes (KPMG) (May 12) More
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Canada: Hunt’s case – whether a “penalty tax” imposed under a tax-free savings account (TFSA) anti-abuse rule is a “penalty” or a “tax” (Kevin Kelly on LinkedIn) (May 9) More
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Canada: Employee ownership trusts are here to stay (EY) (May 8) More
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Canada: Tax matters (EY) (May 8) More
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Canada: Government introduces to parliament Budget 2025 Implementation Bill, No. 2 (Government) (May 7) More
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Canada: Federal Court of Appeal finds that a trading activity was not in pursuit of profit and, thus, not a source of income where its purpose was to generate a loss (Neal Armstrong) (May 5) More
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Canada: Bill C-30 (Spring Economic Update 2026 Implementation Act) - key tax measures and effective dates (EY) (May 4) More
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Canada: Canadian government tables Federal Spring Economic Update 2026 (EY) (May 4) More
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Canada: Tax highlights from the Spring Economic Update 2026 (Deloitte) (May 4) More
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Canada: Identifying an imported mismatch arrangement may require complex or impossible determinations as to foreign arrangements (Neal Armstrong) (April 30) More
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Canada: Canada temporarily suspends federal excise tax on fuel (EY) (April 21) More
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The Caribbean and Central America: Tax developments in Costa Rica, Guatemala, Panama, and Dominican Republic (KPMG) (May 28) More
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Central America and the Caribbean: Tax developments in Costa Rica, Guatemala, Panama, and Dominican Republic (KPMG) (May 28) More
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Chile: Chilean tax bill would lower corporate rate, integrate tax system, and provide stability regime (PwC) (May 26) More
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Chile: Proposed tax changes in national reconstruction bill (KPMG) (May 21) More
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Chile: Chile proposes tax reform bill with investment implications for foreign investors (EY) (May 7) More
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Chile: Chile unveils major tax reform to boost economic recovery, support national reconstruction (Regfollower) (April 30) More
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Chile: Chile unveils National Reconstruction Bill with corporate tax cut (Regfollower) (Apr 17) More
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Colombia: Supreme Administrative Court temporarily suspends increases in self-withholding tax (Deloitte) (May 21) More
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Colombia: Council of State provisionally suspends provisions of Decree 572 of 2025 on withholding and self-withholding (EY) (May 13) More
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Colombia: Additional tax measures enacted under state of economic emergency declared unconstitutional (in Spanish) (Court’s press release) (April 27) More
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Colombia: Proposed new customs regimes for assembly of electric and hybrid vehicles (KPMG) (April 25) More
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Colombia: Colombia Constitutional Court strikes down VAT, excise hikes in emergency decree (Regfollower) (April 22) More
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Colombia: Constitutional Court announces unconstitutionality of tax measures adopted under the 2025 economic emergency (EY) (April 18) More
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Costa Rica: Tax authorities publish new resolution on application of IFRS (Deloitte) (May 19) More
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Curaçao: Pillar Two policy position (EY) (May 21) More
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Dominican Republic: Inflation adjustments, beneficial ownership obligations, and VAT on foreign exchange differences (KPMG) (May 20) More
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Latin America: Latin American tax news (Joaquin Kersman on LinkedIn) (May 6) More
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Mercosur and EU: EU-Mercosur free trade agreement: Provisional application begins May 1, 2026 (KPMG) (April 24) More
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Mexico: General criteria and operational guidelines for tax compliance (KPMG) (May 19) More
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Mexico: Effective income tax rates: SAT audit approach for large taxpayers (Deloitte) (May 14) More
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Mexico: Mexico tax update: Nearshoring, audits, and treaty twists (PwC podcast, 36:17) (April 30) More
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Mexico: Federal Tax Court examines beneficial ownership (PwC) (April 21) More
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Mexico: Mexico amends Article 141 provisions on guarantee of tax liabilities (EY) (April 16) More
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Panama: Economic substance requirements for foreign-source passive income become law (Deloitte) (June 2) More
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Panama: New economic substance rules for foreign passive income (Baker McKenzie) (June 2) More
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Panama: National Assembly approves economic substance bill in third debate (Deloitte) (May 29) More
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Panama: Panama proposal would tax offshore entities lacking economic substance (PwC) (May 28) More
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Peru: Updated guidance on mutual agreement procedure (Tax authorities) (May 15) More
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Uruguay: Changes to tax payment instalment regime (KPMG) (May 21) More
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US: Proposed IRC Section 892 regulations would modify applicability dates of 2025 proposed regulations and providing transition period (EY) (June 3) More
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US: Treasury, IRS propose transition relief, new applicability dates for section 892 regs (Deloitte) (June 3) More
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US: US adjusts Section 232 tariffs for imports of aluminum, steel, and copper (KPMG) (June 3) More
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US: US issues proclamation further adjusting Section 232 tariff regimes for aluminum, steel and copper; expanded reduced rates and revised thresholds announced (EY) (June 3) More
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US: US OFAC publishes “Introduction to the Office of Foreign Assets Control” (KPMG) (June 3) More
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US: Report on recent US international tax developments — 29 May 2026 (EY) (June 2) More
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US: State tax matters (Deloitte) (June 2) More
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US: Treasury proposes transition relief for section 892 foreign government investment rules (PwC) (June 2) More
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US: JCT releases report detailing One Big Beautiful Bill Act, provision by provision (Deloitte) (May 29) More
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US: Legislative update: JCT general explanation of “One Big Beautiful Bill” (“Bluebook”) (KPMG) (May 29) More
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US: Sixth Circuit: Section 4261 “ticket tax” applies to flight usage charges only, and not to fees for overhead and management (KPMG) (May 29) More
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US: A refresher on tax statutes of limitations (KPMG) (May 28) More
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US: GOP taxwriters tout OBBBA benefits as Democrats say costs outweigh any gains (Deloitte) (May 26) More
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US: Tax administration and housing bills advance; digital asset measure introduced (Deloitte) (May 26) More
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US: Final regulations: information reporting for sales or exchanges to which section 751(a) applies (Tax authorities) (May 25) More
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US: State tax matters (Deloitte) (May 23) More
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US: Tax news & views (Deloitte) (May 23) More
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US: Notice 2026-32: Alternative method for carrying broker-dealers to demonstrate satisfaction of adequate net worth requirement for nonbank trustees (KPMG) (May 22) More
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US: Report on recent US international tax developments (EY) (May 22) More
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US: Trade lines (EY) (May 22) More
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US: Final regulations: Information reporting for sales or exchanges to which section 751(a) applies (KPMG) (May 20) More
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US: Economic substance doctrine after Liberty Global (Baker McKenzie) (May 19) More
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US: Application process for pharmaceutical companies to obtain tariff relief with onshoring agreements (Government) (May 18) More
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US: Liberty Global case – codified economic substance doctrine in section 7701(o) (Court decision) (May 18) More
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US: Report on recent US international tax developments (EY) (May 16) More
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US: State tax matters (Deloitte) (May 16) More
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US: Tax news & views (Deloitte) (May 16) More
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US: Trade lines (EY) (May 16) More
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US: IRS insights (Deloitte) (May 15) More
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US: US Department of Commerce establishes application process for pharmaceutical Section 232 tariff relief tied to onshoring commitments (EY) (May 14) More
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US: Where’s the beef? In Liberty Global, the Tenth Circuit finds Project Soy lacks substance (Eversheds Sutherland) (May 13) More
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US: Guidance on transfer pricing cost allocation methods, including retroactive adjustment (Tax authorities) (May 12) More
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US: IRS reinstates “significant issue” ruling program (PwC) (May 12) More
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US: New York appellate division upholds regulation interpreting P.L. 86-272 (PwC) (May 12) More
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US: Procedures for pharmaceutical companies to apply for onshoring agreements to obtain reduced Section 232 tariff rates (KPMG) (May 12) More
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US: US Court of International Trade adopts narrow interpretation of section 122 (PwC) (May 12) More
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US: Rev. Proc. 2026-21 – reinstatement of practice of issuing “significant issue rulings” for certain corporate transactions (Tax authorities) (May 11) More
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US: IRS reinstates significant issue ruling program for corporate transactions (Deloitte) (May 9) More
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US: Notice 2026-7 offers series of shortcuts in applying CAMT rules (KPMG) (May 9) More
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US: Regulations finalize definition of qualified tips and list of tipped occupations (Deloitte) (May 9) More
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US: Report on recent US international tax developments (EY) (May 9) More
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US: State tax matters (Deloitte) (May 9) More
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US: Trade lines (EY) (May 9) More
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US: US Trade Court: 10% import surcharge under Section 122 is unlawful (KPMG) (May 9) More
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US: Interim guidance on prohibited foreign entity restrictions provides clarity while raising questions (PwC) (May 8) More
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US: Targeted IRS rulings for corporate deals: strategic certainty with tradeoffs (Alvarez & Marsal) (May 8) More
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US: APAs in 2025: Surprising success, with challenges for the future (KPMG) (May 7) More
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US: Rev. Proc. 2026-21: Establishment of significant issue ruling program for certain corporate transactions (KPMG) (May 6) More
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US: Signing of Protocol to US-Croatia treaty suggests significant development on US treaty program (PwC) (May 5) More
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US: Court of Appeals rules against Liberty Global citing economic substance doctrine (PwC) (May 4) More
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US: Indirect tax digest (PwC) (May 4) More
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US: Notice 2026-17 revives prior section 987 approach (Baker McKenzie) (May 4) More
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US: Report on recent US international tax developments (EY) (May 4) More
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US: State tax matters (Deloitte) (May 4) More
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US: Trade lines (EY) (May 4) More
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US: USTR releases 2026 “Special 301 Report” on IP rights (KPMG) (May 4) More
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US: Senate Finance Ranking Member Wyden introduces bills dealing with carried interest, derivatives, grantor trusts, and insurance contracts (PwC) (April 30) More
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US: House passes seven bills aimed at providing taxpayer assistance and improving tax administration (KPMG) (April 29) More
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US: Proposed digital asset legislation signals evolving tax framework (PwC) (April 29) More
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US: Trade lines (EY) (April 28) More
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US: District Court vacates reporting rules for cash (Baker McKenzie) (April 25) More
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US: IRS revives controversial transfer pricing rule after decades of dormancy (Regfollower) (April 25) More
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US: Report on recent US international tax developments (EY) (April 25) More
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US: State tax matters (Deloitte) (April 25) More
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US: Final regulations address qualified tips deduction and information reporting (PwC) (April 23) More
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US: Tenth Circuit: Taxpayer’s refund claim denied under economic substance doctrine (KPMG) (April 23) More
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US: CBP launches IEEPA duty refund tool (KPMG) (April 21) More
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US: Final regulations on income tax deduction for qualified tips (Government) (April 20) More
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US: Proposed regulations on new 1% excise tax on certain remittance transfers (Government) (April 20) More
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US: Rev. Proc. 2026-19: effectively connected net investment income of foreign insurance companies (Tax authorities) (April 20) More
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US: CBP introduces new automated tool for IEEPA duty refunds (KPMG) (April 18) More
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US: IRS CEO highlights filing season performance, OBBBA, IRS operations (Deloitte) (April 18) More
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US: Pillar Two: Impact of Side-by-Side Safe Harbour on joint ventures (Loyens & Loeff) (April 18) More
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US: Pillar Two: Impact of Side-by-Side Package on US inbound structures (Loyens & Loeff) (April 18) More
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US: Report on recent US international tax developments (EY) (April 18) More
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US: State tax matters (Deloitte) (April 18) More
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US: Treasury, IRS release series of guidance under OBBBA (Deloitte) (April 18) More
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US: CBP to begin first phase of duty refunds under IEEPA (Regfollower) (Apr 17) More
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US: Notice extends temporary relief from certain digital asset identification rules (Deloitte) (Apr 17) More
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US: Tariff strike zone: IEEPA refunds, audit pressure, and fragmented trade (PwC podcast, 43 mins) (April 16) More
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US: Transfer tax troubles – 1% excise tax on remittance transfers (Alex Parker) (April 16) More
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US: Varian limits Section 245A to directly held stock and adopts post Section 965(c) FTC denominator (PwC) (April 15) More
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US and Brazil: USTR proposes Section 301 tariffs on Brazilian goods (KPMG) (June 3) More
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US, Vietnam and Brazil: USTR issues Section 301 determination on Brazil, initiates Section 301 IP investigation into Vietnam; tariffs proposed and comment periods open (EY) (June 3) More
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US and Vietnam: USTR initiates Section 301 investigation into Vietnam’s IP practices (KPMG) (June 2) More
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US and Taiwan: US modifies tariffs on certain products of Taiwan, implementing trade agreement signed earlier this year (KPMG) (May 28) More
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US and China: White House details US / China deal after Trump’s state visit (Deloitte) (May 26) More
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US and EU: Commission welcomes political agreement on implementation of EU / US trade deal (European Commission) (May 26) More
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US and Croatia: How will the US / Croatia protocol play in future planning? (PwC video, 9:05) (May 12) More
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US and China: USTR initiates second four-year review of China Section 301 tariffs (KPMG) (May 6) More
Note: Items are kept in this archive for 2 months, and are then deleted.
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