​​Europe​

• Albania: Albania extends tax incentives for tourism sector (Regfollower) (March 18) More

• Austria: Budget Restructuring Measures Bill 2025 – government statement (Government) (March 17) More

• ​Austria: Lower House of Parliament approves Budget Restructuring Bill 2025 (Regfollower) (March 14) More

• Austria: Notifications for certain outbound payments due February 28; other recent direct and indirect tax developments (KPMG) (February 20) More

• ​Austria: Determination of amount of employee monetary benefit from employer events (Finance Court decision) (KPMG) (February 13) More

• Belgium: Recent trends in transfer pricing audits (KPMG) (March 15) More

• Belgium: Deductibility of interest paid on loans taken out in the context of a capital reduction or dividend distribution (Baker McKenzie) (February 27) More

• Belgium: Key features of 2025 transfer pricing audit cycle (Deloitte) (February 25) More

• Belgium: Belgian tax reform: what is in it for the private equity sector? (Loyens & Loeff) (February 20) More

• Belgium: Technical and legislative amendments for new small business VAT exemption regime (KPMG) (February 14) More

• Belgium: Modernisation of VAT rules (KPMG) (February 14) More

• Belgium: Federal government agreement: Tax measures affecting the real estate sector (Deloitte) (February 13) More

• Belgium: New federal government agreement – Anticipated corporate income tax measures (EY) (February 10) More

• Belgium: New federal government agreement on capital gains tax and tax reforms for investors (EY) (February 10) More

• ​Belgium: Federal government agreement includes several VAT measures (Deloitte) (February 6) More

• Belgium: Belgian tax reform: impact of new government agreement (Loyens & Loeff) (February 5) More

• Belgium: Coalition agreement of new government proposes tax reform (KPMG) (February 4) More

• Bulgaria: Transfer pricing case: Kamenitza – trademark purchase (Supreme Administrative Court) (tpcases) (February 12) More

• Bulgaria: Transfer pricing case: Sofia Med – service fees (Supreme Administrative Court) (tpcases) (February 11) More

• Cyprus: Tax reform proposals (KPMG) (March 12) More

• Cyprus: Government announces tax reform measures (EY) (March 1) More

• Cyprus: Tax Reform Team presents proposed tax law amendments (Deloitte) (March 1) More

• Cyprus: Cyprus Tax Authority publishes 10-year government bond yield rates for Notional Interest Deduction purposes (EY) (February 19) More

• Czech Republic: VAT registration guidance effective January 2025 (KPMG) (March 13) More

• Czech Republic: RR Donnelley case – transfer pricing – purchase of goods on affiliate’s behalf – funding without significant risk (Supreme Administrative Court) (TPcases) (March 6) More​

• Denmark: Various tax amendments enacted (KPMG) (March 19) More

• Denmark: VAT amendments relating to copyright licensing (KPMG) (March 19) More

• Denmark: Denmark launches consultation on extending tax liability on interest from controlled debt (Regfollower) (March 18) More

• Denmark: Denmark proposes nonresident taxation on interest related to Danish real estate and expanded withholding tax obligation (EY) (March 14) More

• Denmark: New Pillar Two reporting requirements introduced in 2024 corporate income tax return (Deloitte) (March 12) More

• Denmark: Viking Life-Saving Equipment case – transfer pricing – inadequate documentation – discretionary assessment (TPcases) (March 6) More

• Denmark: Computational adjustments for foreign withholding tax relief were subject to extended reassessment deadline for controlled transactions (Supreme Court decision) (KPMG) (March 5) More

• Denmark: Proposed amendments to Pillar Two law (KPMG) (February 27) More

• Estonia: Estonia to cancel 2% security tax on corporate profits (Regfollower) (March 14) More

• EU: EU Member States reach political agreement on DAC9 (EY) (March 21) More

• EU: European Commission sets conditions and procedures for authorised CBAM declarants (EY) (March 21) More

• EU: E-News from KPMG’s EU Tax Centre (KPMG) (March 19) More

• EU: What to expect from the EU Carbon Border Adjustment Mechanism? (OECD) (March 19) More

• EU: Global Minimum Taxation and EU competitiveness: what now? (Leopoldo Parada) (March 18) More

• EU: The EU Foreign Subsidies Regulation – first experiences (PwC) (March 18) More

• EU: Administrative cooperation in taxation – Council reaches political agreement on DAC9 (European Commission) (March 17) More

• EU: Adoption of the VAT in the Digital Age package (European Commission) (March 17) More

• EU: Commission responds to unjustified US steel and aluminium tariffs with countermeasures (European Commission) (March 17) More

• EU: March infringements package: key decisions (European Commission) (March 17) More

• EU: Belgium’s dividend received deduction (DRD) restrictions on intra-group transfers violate EU law (ECJ/CJEU judgment) (KPMG) (March 15) More

• EU: EU countermeasures on US steel and aluminium tariffs explained (European Commission) (March 15) More

• EU: EU Member States reach political agreement on simplified filing process for Pillar Two (DAC9) (PwC) (March 15) More

• EU: EU responds to US tariffs on steel and aluminum (EY) (March 15) More

• EU: Update on EU direct tax developments (KPMG) (March 14) More

• EU: EU Council approves VAT in the Digital Age (ViDA) package (EY) (March 13) More

• EU:  EU Council reaches political agreement on DAC9 proposal (Loyens & Loeff) (March 13) More

• EU: EU countermeasures in response to US tariffs on steel and aluminum imports (KPMG) (March 13) More

• EU: EU Economic and Financial Affairs Council reaches deal on DAC9 (Regfollower) (March 13) More

• EU: European Commission publishes March 2025 infringements package (Deloitte) (March 13) More

• EU: VAT in the Digital Age proposal adopted (Loyens & Loeff) (March 13) More

• EU: ViDA package receives final approval (Deloitte) (March 13) More

• EU: Adoption of VAT in the digital age (ViDA) package (KPMG) (March 12) More

• EU: ECOFIN adopts DAC 9 (Deloitte) (March 12) More

• EU: EU Council reaches political agreement on DAC9 (KPMG) (March 12) More

• EU: EU Tax Alert – recent developments for tax specialists (Loyens & Loeff) (March 11) More

• EU: The 28th legal regime: enhancing European competitiveness and innovation? (Loyens & Loeff) (March 11) More

• EU: Guidance on EU’s preferential rules of origin for customs duty purposes (European Commission) (March 10) More

• EU: European Parliament approves VAT in the digital age (ViDA) package (KPMG) (March 7) More

• EU: EY submits comment letter on the EU Public Consultation: Review of the implementation of Council Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the European Union (EY) (March 6) More

• EU: ECJ/CJEU rules that the Polish tax exemption limited to externally managed investment funds breaches EU law (KPMG) (March 5) More

• EU: EU updates guidance on preferential rules of origin (KPMG) (March 5) More

• EU: European Commission releases Omnibus Package; proposal to simplify EU Carbon Border Adjustment Mechanism regulation (EY) (March 4) More

• EU: EU tax directives #3: the EU Public CbCR directive (Loyens & Loeff) (March 4) More

• EU: Announcement on CBAM simplification package (European Commission) (March 3) More

• EU: CFE Tax Advisers opinion statement on legal professional privilege (March 3) More

• EU: “Omnibus” simplification and competitiveness proposals (European Commission) (March 3) More

• EU: European Commission announced key measures to simplify the CBAM (Deloitte) (March 1) More

• EU: Commission proposes Clean Industrial Deal (Baker McKenzie) (February 28) More

• EU: Commission proposes Simplification Omnibus package and Clean Industrial Deal (Baker McKenzie) (February 28) ​More

• EU: European Commission clean industrial deal to recommend adoption of tax incentives for “clean-tech” sector (KPMG) (February 28) ​More

• EU: European Commission releases “Omnibus” simplification & competitiveness package (PwC) (February 28) ​More

• EU: Belgium’s “Fairness tax” compatible with EU law (ECJ/CJEU judgment) (February 27) ​More

• EU: E-News from KPMG’s EU Tax Centre (KPMG) (February 27) ​More

• EU: European Commission announces initiatives to improve competitiveness and adopts 2025 Work Programme (EY) (February 26) More

• EU: Legal professional privilege and the validity of certain provisions of DAC6 in light of the Charter of Fundamental Rights of the European Union (CFE Tax Advisers Europe opinion statement) (February 26) More

• EU: EU tax directives #2: EU ATAD 3 directive (Loyens & Loeff) (February 25) More

• EU: ECOFIN announces latest update to lists of non-cooperative tax jurisdictions (ECOFIN) (February 24) More  

• EU: EU’s revised list of noncooperative jurisdictions for tax purposes is unchanged; state-of-play overview is modified (EY) (February 22) More

• EU: Council adopts new legislation on electronic VAT exemption certificate (KPMG) (February 19) More

• EU: ECOFIN concludes on revised list of noncooperative jurisdictions (Deloitte) (February 19) More

• EU: European Commission publishes work program for 2025 (KPMG) (February 19) More

• EU: Updated list of non-cooperative tax jurisdictions (KPMG) (February 19) ​More

• EU: VAT in the Digital Age: political agreement reached (Loyens & Loeff) (February 14) ​More

• EU: Intrastat guide 2025 (Deloitte) (February 13) More

• EU: E-News from KPMG’s EU Tax Centre (KPMG) (February 10) More

• EU: EU tax directives #1: Introduction to EU tax directives (Loyens & Loeff) (February 7) More

• Finland: Finland issues guidance on Pillar Two global minimum tax (Regfollower) (March 18) More

• France: Retroactive application of exit tax incompatible with EU law (Supreme Administrative Court decision) (KPMG) (March 19) More

• France: Legrand case – treaty-based dividend exemption; Chile / France treaty (in French) (France Supreme Administrative Court) (March 10) More

• France: Finance Act and Social Security Financing Act for 2025: Overview of R&D tax measures (Deloitte) (March 7) More

• France: Exit tax case (breach of EU principles of legitimate expectations and legal certainty) (in French) (Supreme Administrative Court) (March 3) More

• France: Finance Law 2025 (in French) (Government) (February 24) More

• France: French Finance Bill for 2025: what will be new for businesses? (Bredin Prat) (February 22) More

• France: French Finance Bill for 2025: what will be new for individuals? (Bredin Prat) (February 22) More

• France: French Parliament approves Finance Bill for 2025 (EY) (February 15) More

• France: Proposed changes to tax and social treatment of management packages (Deloitte) (February 12) More

• France: Tax measures in Finance Act 2025 (February 12) More

• France: 2025 finance bill adopted by Parliament (Deloitte) (February 10) More

• France: Decree clarifies scope of Pillar Two reporting obligations (Deloitte) (February 7) More

• Fran c e: France publishes the new declaration form for CbCR and Pillar Two notification (EY) (February 6) More

• Germany: German Federal Central Tax Office publishes new fact sheet on eligibility for relief under anti-treaty shopping rule (EY) (March 21) More

• Germany: German “Administrative Principles” on Transfer Pricing: The relevant date for applying the Arm’s Length Principle (Paul Sutton on LinkedIn) (March 11) More

• Germany: MOF publishes updated decree on income tax treatment of specific crypto assets (Deloitte) (March 11) More

• Germany: Finance Minister for state of Hesse calls for Germany to campaign for suspension of EU’s Directive on GloBE rules (in German) (Finance Minister’s statement) (March 10) More

• Germany: Taxpayer not entitled to apply margin-scheme taxation; other VAT developments (KPMG) (March 4) More

• Germany: Application of trade tax addition to advertising expenses, tax policy implications of Parliamentary elections, other tax developments (KPMG) (March 1) More

• Germ  any: BFH clarifies trade tax (TT) deduction requirements for certain real estate income (Deloitte) (February 6) More

• Gibraltar: Rules allowing parent entities election to be taxed only under Global Minimum Tax Act (Government) (March 3) More

• Greece: Streamlined process for reporting withheld taxes and digital transactions fees; incentives for audiovisual projects (KPMG) (March 4) More

• Greece: Taxpayer funded by EU subsidies entitled to input VAT deductions; property tax exemption unavailable because indirect ownership could not be verified (Supreme Administrative Court decisions) (KPMG) (March 4) More

• Greece / UAE: Tax treaty between Greece and UAE terminated as from 18 December 2024 (Deloitte) (February 27) ​More

• Hungary: New import VAT deduction requirements include partner due diligence obligations (KPMG) (March 19) More

• Hungary: New place of supply rules for online events; changes to scope of environmental protection product fee (KPMG) (March 4) More

• Iceland: Íslenska case – transfer pricing: cost plus method: fixed vs. variable costs (TPcases) (March 19) More

• Ireland: Updated automatic exchange of information (AEOI) guidance (KPMG) (March 1) More

• Ireland: Tax authorities issue updated guidance on GloBE rules (Tax authorities) (February 24) More

• Ireland: Updated guidance regarding controlled foreign company (CFC) rules (KPMG) (February 10) More

• Italy: Council of Ministers approve tax reform adjustments, bans e-invoicing for healthcare professionals (Regfollower) (March 20) More

• Italy: Iprona case – transfer pricing: application of CUP method (TPcases) (March 19) More

• Italy: Ministerial decree on GloBE information return (GIR) notifications (KPMG) (March 19) More

• Italy: Guidance on General Anti-Avoidance Rule (GAAR) (in Italian) (Government) (March 10) More

• Italy: Italian court of first instance recognises reduced 1.2% dividend withholding tax for US corporations (EY) (March 5) More

• Italy: Instructions to notify tax authorities that another group entity has been designated to file GloBE Information Return (in Italian) (Government decree) (March 3) More

• Italy: Instructions to notify tax authorities that another group entity has been designated to file GloBE Information Return (in Italian) (Government related document #1) (March 3) More

• Italy: Instructions to notify tax authorities that another group entity has been designated to file GloBE Information Return (in Italian) (Government related document #2) (March 3) More

• Italy: Instructions to notify tax authorities that another group entity has been designated to file GloBE Information Return (in Italian) (Government related document #3) (March 3) More

• Italy: Decree issued on Pillar Two global information return notification requirements (Deloitte) (March 1) More

• Italy: Government issues guidance on GloBE rules: cooperative banking groups resulting from “cohesion agreements” (in Italian) (Government) (February 24) More

• Italy: Tax authorities issue guidance on whether company can carry forward VAT credits after joining VAT group (in Italian) (Tax authorities) (February 24) ​More

• Italy: Management fees in tax treaties: a ménage à deux between Italy and Egypt (BonelliErede) (February 10) More

• Italy: Penalty protection regime for hybrid mismatches introduced (Baker McKenzie) (February 5) More

• Luxembourg: Tax attention points for Luxembourg separately managed accounts (SMAs) (Loyens & Loeff) (March 14) More

• Luxembourg: VAT and director’s fees – end of the story in Luxembourg? (Baker McKenzie) (March 13) More

• Luxembourg: Key trends and takeaways for Luxembourg debt capital markets (Loyens & Loeff) (March 12) More

• Luxembourg: 2025 tax playbook: 10 key changes you need to know (Loyens & Loeff) (February 27) More

• Luxembourg & Netherlands: Get to know everything about Fund Finance in Luxembourg and the Netherlands (Loyens & Loeff) (February 5) More

• Malta: Malta issues updated guidelines for mutual agreement procedure (Regfollower) (March 18) More

• Malta: Guidelines on election allowing insurance companies to pay tax on gains from adoption of IFRS 17 on installment basis (KPMG) (March 13) More

• Moldova: Guidance on various direct and indirect tax issues; consultation on amendments to VAT refund requirements; changes to tax invoice requirements (KPMG) (March 4) More

• Netherlands: Liquidation loss allowed notwithstanding use of Irish group relief regime (Loyens & Loeff) (March 22) More

• ​Netherlands: Clarification on application of Dutch participation exemption in relation to Dutch transfer pricing mismatch legislation (Loyens & Loeff) (March 20) More

• Netherlands: Tax treatment of “lucrative interests” (i.e., carried interest taxation rules) (in Dutch) (Government report) (March 10) More

• Netherlands: Launch of public consultation on taxation of lucrative interests (i.e., carried interest) (Loyens & Loeff) (March 7) More

• Netherlands: Guidance on tax consequences of asset transfers during liquidation within fiscal unity; amendments to definition of exempt investment institution (KPMG) (March 4) More

• Netherlands: Updated property transfer tax decree extends exemption to acquisitions of real estate companies (KPMG) (March 4) More

• Netherlands: (Mis)Qualification of employment contracts – An update (Baker McKenzie) (February 27) More

• Netherlands: Get to know everything about Investment Funds in the Netherlands (Loyens & Loeff) (February 19) More

• Netherlands: Welcome clarification on Dutch transfer pricing mismatch legislation scope in respect of deemed dividend distribution due to non-arm’s length transaction between foreign subsidiaries (Loyens & Loeff) (February 11) More

• Netherlands: The new Dutch entity tax classification rules (Loyens & Loeff) (February 6) More

• Poland: Minister of Finance issues General Interpretation regarding legal professional privilege in MDR provisions (EY) (March 21) More

• Poland: Poland excludes some EU non-cooperative jurisdictions from harmful tax competition list (Regfollower) (March 21) More

• Poland: Certain EU non-cooperative jurisdictions not included in list of countries applying harmful tax competition (KPMG) (March 20) More

• ​Poland: Re-registered entity qualifies as taxpayer starting business activities for corporate income tax purposes (Supreme Administrative Court decision) (KPMG) (March 20) More

• Poland: Poland clarifies DAC6 reporting rules for legally protected professional secrecy (Regfollower) (March 18) More

• Poland: Poland engaging in public consultation on reform of R&D incentives (EY) (March 18) More

• Poland: Poland's Ministry of Finance issues ruling on DAC6 reporting obligations in cases of legally protected professional secrecy (in Polish) (Government) (March 14) More

• Poland: Real estate depreciation; no VAT on free-of-charge transfers; reduction of VAT taxable amount upon lease termination; lump-sum income tax on advances (Supreme Administrative Court decisions) (KPMG) (March 14) More

• Poland: Extension of reverse charge VAT on exchange transactions related to gas, energy, CO2 allowances (KPMG) (March 7) More

• Poland: No joint and several VAT liability for third parties not part of legal proceedings (ECJ/CJEU judgment) (KPMG) (March 7) More

• Poland: Polish Ministry of Finance shares key directions for amendments to Mandatory Disclosure Rules (MDR) regulations (EY) (March 6) More

• Poland: Proposed amendments to mandatory disclosure rules (DAC6) (KPMG) (February 27) More

• Poland: Summaries of recent Supreme Administrative Court decisions: Retroactive changes to depreciation rates; application of VAT split payment mechanism; special economic zone activities; no PE without profit (KPMG) (February 26) More​​

• Poland: Applicability of VAT exemption; UK sales revenue determined net of UK VAT (Supreme Administrative Court decisions) (KPMG) (February 21) More

• Poland: VAT case: I VAT Sp. Z o.o. – VAT treatment of transfer pricing adjustments (Supreme Administrative Court) (tpcases) (February 13) More

• Poland: Payment to achieve target profitability not subject to VAT; only one identification number required (Supreme Administrative Court decisions) (KPMG) (February 12) More

• Portug al: Tax measures in 2025 budget law (KPMG) (February 28) More

• Portugal: Portugal issues regulations on Tax Incentive for Scientific Research and Innovation (EY) (February 22) More

• Portugal: Fiscal measures provided in State Budget for 2025 (EY) (February 11) More

• Romania: Romania publishes guidance on VAT registration and RO e-invoice (Regfollower) (March 18) More

• Roma nia: Ordinance clarifying 0.5% additional turnover tax payable by non-resident entities that carry out activities in oil & gas sector (in Romanian) (Government) (February 24) ​​More

• Romania: Ordinance clarifies aspects of additional tax for oil and gas sector (Deloitte) (February 20) More

• Serbia: Law on central register of beneficial owners enacted (KPMG) (March 22) More

• Serbia: Rulebook on arm’s length interest rates for 2025 (KPMG) (March 5) More

• Slovak Republic: Second amendment to Financial Transaction Tax Act expands exemptions (KPMG) (February 10) More

• Slovenia: Revised law project mandating e-invoicing (KPMG) (March 19) More`

• Spain: European Commission’s March infringement package targets Spain on royalty withholding tax and capital gains tax issues (Regfollower) (March 19) More

• Spain: Spain launches consultation on self-assessment of corporate tax returns (Regfollower) (March 18) More

• Spain: Whether discriminatory tax treatment of nonresidents in taxing capital gains infringes EU law (CJEU referral) (KPMG) (March 13) More

• Spain: Global minimum tax and Spanish rental property businesses (Uría Menéndez) (March 7) More

• Spain: IHLT España case – transfer pricing – use of median in interquartile range (Audiencia Nacional) (TPcases) (March 4) More

• Spain: CJEU / ECJ rules Spanish withholding tax on dividends to non-resident loss company is contrary to free movement of capital (EY) (February 10) More

• Sweden: Proposed increase to property tax for wind turbines; deductions for fictitious tax under income tax treaty with Luxembourg (KPMG) (March 8) More

• Sweden: Support services are not unique, market value must be determined based on comparables (ECJ/CJEU Advocate General opinion) (KPMG) (March 7) More

• Sweden: Proposed extension of energy tax exemption to electricity consumed for heating ladles and similar processes in metallurgical processes (KPMG) (February 13) More

• ​Switzerland: Consultation on proposal to introduce qualified refundable R&D tax credit (canton of Lucerne) (KPMG) (March 19) More

• Switzerland: New corporate income tax treatment of debt waivers (Baker McKenzie) (February 10) More

• Switzerland: Final VAT guidelines on platform rules for goods (KPMG) (February 5) More

• Switzerland & US: Announcement 2025-8: Competent authority arrangement under Switzerland-US treaty regarding dividends received by retirement plans (KPMG) (March 22) More

• Turkey: Turkey raises minimum threshold for VAT refund claim (Regfollower) (March 20) More

• Turkey: Suspended inflation adjustments for first three advance tax periods in FY2025 (KPMG) (March 18) More

• Turkey: Updated guides on taxation of business income (KPMG) (March 18) More

• Turkey: Amount B will not be applied in Turkey (in Turkish) (Government) (March 17) More

• Turkey: Turkey announces decision to reject OECD’s Amount B implementation (Regfollower) (March 13) More

• Turkey: Increased withholding tax rates on income from certain financial instruments (KPMG) (March 6) More

• Turkey: Turkey updates the withholding rates on several income sources (EY) (February 7) More

• UK: Finance Act 2025 receives royal assent (Deloitte) (March 22) More​​​​​​​​​

• UK: Consultation on future of oil and gas taxation (KPMG) (March 21) More

• UK: Court of Appeal’s decision in Gunfleet Sands: a boost to the UK government’s infrastructure drive (Slaughter and May) (March 19) More

• UK: HMRC webinar on common risks in transfer pricing approaches (Baker McKenzie) (March 19) More

• UK: Navigating the tax changes in 2025 (Deloitte) (March 15) More

• UK: HMRC publishes new guidance on reporting carried interest in personal tax returns (Macfarlanes) (March 11) More

• UK: Consultation paper on proposed Oil and Gas Price Mechanism (Government) (March 10) More

• UK: Guidance on R&D tax relief in context of R&D contracting (Government) (March 10) More

• UK: Consultation launched on permanent replacement of the energy profits levy (Deloitte) (March 8) More

• UK: Finance Bill 2024-25 moves to House of Lords (Deloitte) (March 8) More

• UK: Final regulations implementing new reserved investor fund (KPMG) (March 7) More

• UK: Court of Appeal rules on validity of pre-2009 dividend double tax relief claims (Deloitte) (March 4) More

• UK: Treasury publishes policy paper on reform of business rates (Deloitte) (February 25) ​More

• UK: Public consultation on electronic invoicing (Tax authorities) (February 24) ​More

• UK: Royal Bank of Canada case (Art. 6 of Canada / UK treaty) (February 24) ​​More

• UK: VAT compliance “nudge” letters from HMRC target private equity firms (Macfarlanes) (February 22) ​More

• UK: Taxation of payments based on UK continental shelf oil production under Canada treaty (Supreme Court decision) (KPMG) (February 21) More

• UK: Ramsay reined in? Does the dissent in the UK Supreme Court case of Royal Bank of Canada signal changes to statutory construction principles? (Slaughter and May) (February 20) More

• UK: UK e-invoicing consultation published (EY) (February 18) More

• UK: National Audit Office report – cost of complying with UK tax system (Government) (February 17) More

• UK: UK CBAM international group policy paper (Government) (February 17) More

• UK: Government launches consultation on electronic invoicing (Deloitte) (February 15) More

• UK: Public consultation on e-invoicing (KPMG) (February 15) More

• UK: A question of interpretation: the UK Supreme Court’s decision in Royal Bank of Canada (Slaughter and May) (February 14) ​More

• UK: Treaty interpretation case: Royal Bank of Canada – Art. 6 (Supreme Court) (TPcases) (February 14) More

• UK: Finance Bill 2024-25 republished to reflect committee stage amendments (Deloitte) (February 12) More

• UK: Investment zone regulations published (Deloitte) (February 12) ​More

• UK: UK announces suspension of tax treaties with Belarus and Russia (Deloitte) (February 12) ​More

• UK: Consultation on supplementary draft guidance on Pillar Two global minimum tax rules (KPMG) (February 7) More

• UK: HMRC transfer pricing and diverted profits tax statistics for FY 2023-2024 (KPMG) (February 7) ​More

• UK: Payments to settle regulatory investigation deductible; claim for cross-border loss relief barred (court decisions) (KPMG) (February 7) ​More

• Ukraine: Ukraine strengthens rules on mandatory ultimate beneficial owner and ownership structure discrepancy reporting (EY) (February 15) More

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Africa 

• Botswana: Tax proposals in 2025/2026 budget (KPMG) (February 11) More

• Egypt: Amendments to tax procedures; tax incentives for small businesses (KPMG) (March 20) More

• Egypt: Egypt introduces legislation to facilitate tax compliance, settlements and dispute resolution (EY) (March 6) More

• Egypt: Egypt introduces tax incentives and benefits for small enterprises (EY) (March 1) More

• Egypt: Egypt introduces new legislation to facilitate tax settlements (EY) (February 28) More

• Ghana: 2025 budget to ease economic pressures on households, businesses (Regfollower) (March 18) More

• Ghana: Finance Minister presents 2025 budget statement and economic policy for FY2025 with tax implications (EY) (March 15) More

• Ghana and Nigeria: Tax developments in Ghana and Nigeria in FY2024 (KPMG) (March 19) More

• Guinea-Bissau: VAT implementation effective January 2025 (KPMG) (February 15) More

• Kenya: Kenya enacts domestic minimum top-up tax (EY) (March 5) More

• Kenya: Tax Appeal Tribunal rules that packaging materials can qualify for excise duty relief under certain circumstances (EY) (February 27) More

• Kenya: Tax Appeals Tribunal rules that the sale of repossessed collateral is subject to VAT (EY) (February 22) More

• Kenya: Kenya Tax Appeal Tribunal rules income earned by registered pension scheme is exempt from income tax (EY) (February 6) More

• Malawi: Malawi announces 2025-26 budget, cuts corporate tax for non-resident firms (Regfollower) (March 13) More

• Mauritius: Eligibility to claim partial exemption on interest income (Supreme Court decision) (KPMG) (February 19) More

• Mauritius: Mauritius Supreme Court reverses Assessment Review Committee decision to hold 80% of company’s interest income was tax-exempt (EY) (February 5) More

• Mozambique: Tax proposals announced by president in inauguration speech (KPMG) (March 4) More

• Niger: VAT obligations for digital platforms from January 1, 2025 (KPMG) (February 22) ​More

• Niger: Tax measures in 2025 budget (KPMG) (February 18) More

• Nigeria: House keeps corporate tax at 30% and VAT at 7.5% (Regfollower) (March 21) More

• South Africa: FAQs – Increase in the VAT rate from 1 May 2025 (Tax authorities) (March 22) More

• ​South Africa: South Africa publishes amendments excluding certain business-to-business transactions from scope of electronic services for VAT purposes (EY) (March 20) More

• South Africa: Tax measures in 2025/2026 budget (KPMG) (March 19) More

• South Africa: VAT rate set to increase by 0.5% from 1 May 2025 and another 0.5% from 1 April 2026 (EY) (March 15) More

• South Africa: Proposed increase to employment tax incentive thresholds (KPMG) (March 14) More

• South Africa: South Africa unveils 2025 budget: Raises VAT and corporate income tax (Regfollower) (March 14) More

• South Africa: The electronic services regime from an African continental perspective (Baker McKenzie) (February 7) More

• Tanzania: Guidance regarding submission of beneficial owner information to registrar of companies (KPMG) (March 22) More

• Tunisia: Guidance on application of temporary exceptional contribution introduced by Finance Law 2025 (in Arabic) (Tax authorities) (March 19) More

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