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News & Views Archive

Friday, September 25

Global: Do mobile workers create permanent establishment, TP challenges? (KPMG) More
Global: How courts are expected to interpret double tax treaties (Leonard Wagenaar on LinkedIn) More
Australia: Multinationals tackle stricter reporting under Australia’s public CbCR (KPMG) More
Belgium: Belgian Constitutional Court allows landmark UTPR case (Pillar Two) to continue before the CJEU, despite SbS package (Loyens & Loeff) More
Central America and the Caribbean: Legislative, administrative, and judicial tax developments (August 2026) (KPMG) More
EU: CJEU rules on neutralization of dividend withholding tax restriction by tax treaties (Deloitte) More
Philippines: E-invoicing required by December 31, 2026 (KPMG) More
UK: Carbon border adjustment mechanism (CBAM) emissions regulations (KPMG) More
UK: Taxpayers must demonstrate scientific or technological advancement in R&D tax relief claims (First-tier Tribunal decision) (KPMG) More
Uruguay: Uruguay modifies Common Reporting Standard reporting deadlines (EY) More
US: Capitol Hill recap: the crypto tax cram (Alex Parker) More
US: Proposed regulations implement OBBBA's favourable expense apportionment changes to NCTI and FDDEI (EY) More
US: When regs lose their deference: Three cases rewrite the tax playbook (PwC podcast, 34:53) More

Thursday, September 24

Global: Tax treaty round-up (Deloitte) More
Denmark and UK: Comment on tax dispute over where value from offshore wind farms should be captured and taxed (David Zářecký on LinkedIn) More
EU: CJEU clarifies when double tax treaty relief may neutralize discriminatory dividend taxation (KPMG) More
Greece: Ιnterest on intragroup loan obtained for dividend distribution is not tax deductible (Deloitte) More
India: Unrealized foreign exchange gain arising from borrowings used to acquire property in India not taxable under section 43A, but may be taxable under section 43AA (tribunal decision) (KPMG) More
Kenya: Corporate sponsorship expenses not deductible, but tax authority’s allocation of expenses to exempt income disallowed (Tax Appeals Tribunal decision) (KPMG) More
Netherlands: Updated policy on earnings stripping rules (in Dutch) (Government) More
Portugal: Portuguese Financing Company case – transfer pricing – interest on intragroup debt – CUP method – credit rating (in Portuguese) (Tax Arbitration Tribunal) (TPcases) More
US: Commerce Department defines specialty pharmaceutical categories eligible for zero section 232 tariff and identifies eligible jurisdictions (EY) More
US: Notice 2026-55: Request for comments on issues under section 1400Z-2 regarding investments in QOFs and QOZ businesses (KPMG) More
US: President Trump signs into law Russia and Iran Sanctions Bill, which includes tariff authority (KPMG) More
US: Ways and Means Committee advances digital asset tax legislation (PwC) More

Wednesday, September 23

Global: E-invoicing developments tracker (16 September 2026) (EY) More
Bahrain: Updated VAT guides (KPMG) More
Canada: CRA has a new GST / HST memorandum on the situs of services supplied in relation to real property or tangible personal property (Neal Armstrong) More
Canada: CRA publishes a new GST/HST memorandum on the provincial place-of-supply rules for services (Neal Armstrong) More
Chile: Chile proposes capital markets reform package to attract foreign investment and deepen local capital markets (EY) More
EU: New EU Customs Code enters into force; platforms face new obligations as “importer for distance sales” (KPMG) More
Ireland: Updated guidance on the transfer of assets (other than trading stock) within a group (Tax authorities) More
Italy: VAT treatment of data centre colocation services (in Italian) (Tax authorities) More
Japan: GloBE treatment of GK-TK structures (Chester Wee on LinkedIn) More
New Zealand: “Bumper bill” advances 2026 budget reforms (KPMG) More
Poland: Bill providing for simplification of transfer pricing reporting on intra-group transactions adopted by lower house of Parliament; other tax developments (KPMG) More
South Africa: Loan “raising fees” constituted deductible interest (Supreme Court of Appeal decision) (KPMG) More
US: Transfer pricing and international tax year-end considerations (KPMG) More

Tuesday, September 22

Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More
Global: New version of INNOTAX portal provides expanded information on R&D tax incentives (Deloitte) More
Australia: ATO finalises software royalty ruling and expands practical compliance guidance (DLA Piper) More
Brazil: Brazil incorporates OECD Side-by-Side Package measures into its Additional CSLL rules (EY) More
Cambodia: Guidance on allocation of tax liabilities following, as well as VAT treatment of, business transfers, share transfers, and enterprise mergers (KPMG) More
Czech Republic: Mountfield case – deductibility of interest incurred on bonds issued to acquire trade marks from related parties – abuse of law (in Czech) (Supreme Administrative Court decision) (TPcases) More
EU: EU customs reform enters into force, with new e-commerce rules (KPMG) More
India: Payments related to drugs manufactured and marketed in United States not taxable in India (High Court decision) (KPMG) More
Mexico: Mexico’s 2027 Economic Package (PwC) More
Mexico: Mexico proposes significant 2027 income tax and revenue measures (EY) More
Netherlands: Dutch Borrower case – transfer pricing – interest incurred on intragroup debt (in Dutch) (Court of Appeal of The Hague decision) (TPcases) More
Netherlands: Ministry of Finance updates timeline for proposed e-invoicing implementation and e-reporting requirements (EY) More
Switzerland: Swiss Captive Reinsurance case – APA transfer pricing adjustment – subject to VAT? (in German) (Federal Supreme Court) (TPcases) More
UK: Tax and the City (Slaughter and May) More
US: Data centre tax structuring: A private equity and technology professional’s guide to capital efficiency (PwC) More
US: Digital advertising taxes: gross receipts, sales tax, or fees? (EideBailly) More
US: Notice 2026-61: Two-year extension of transition relief for dividend equivalents under section 871(m) regulations (KPMG) More
Uzbekistan: New VAT rules for non-resident e-commerce sellers (KPMG) More

Monday, September 21

Global: Latest on BEPS and beyond (EY) More
Global: Trade talking points (EY) More
Indonesia: Certain payment institutions to collect VAT on some cross-border digital transactions (Deloitte) More
Mexico and US: US / Mexico treaty notification and protective claim requirements 2026 (Alvarez & Marsal) More
UAE: UAE amends VAT Executive Regulations (EY) More
UK: Transfer pricing enquiries: HMRC’s approach and recent cases (Macfarlanes) More
US: Proposed regulations address expanded Opportunity Zone reporting and updated QOF certification procedures (PwC) More
US: Proposed regulations on qualified opportunity fund information reporting and certification procedures (KPMG) More
US: Report on recent US international tax developments (EY) More
US: Second Circuit: Limited partners subject to self-employment tax because they exerted managerial control over partnership (KPMG) More
US: State tax matters (Deloitte) More
US: Tax news & views (Deloitte) More
US: Trade corner (Deloitte) More
US: Trade lines (EY) More

Friday, September 18

Global: OECD launches new version of INNOTAX portal: Tax incentives for R&D and innovation in the OECD area and beyond (OECD) More
Global: Pillar Two: Updated information return and further administrative guidance (Deloitte) More
Global: The new Pillar 2 package: the 2026 GIR, new Administrative Guidance and the Full Legislative Review Assessment and Methodology (Alvarez & Marsal) More
Global: Transfer pricing in TMT: managing value where it won’t sit still (Joel Cooper and Callum Macdonald on LinkedIn) More
Australia: Guide on changes to foreign resident capital gain tax (KPMG) More
Canada: Introduction of new productivity mega deduction (KPMG) More
Cyprus: DRCIP issues two announcements regarding company compliance obligations (Deloitte) More
Germany: Increased rate for late payment interest rate on retroactive assessments effective January 1, 2027; other transfer pricing insights (KPMG) More
Thailand: Thailand plans new EV tax structure tied to local manufacturing (Ascentium) More
UK: International Controlled Transactions Schedule and UK transfer pricing (KPMG) More
UK: Tax news podcast (September 2026) (Slaughter and May) More
US: Notice 2026-50 expands and extends safe harbour for section 45Q carbon capture credit (Deloitte) More
US: Proposed regs address deductions for DEI and foreign source sec. 951A category income (Deloitte) More
US: Second Circuit affirms treatment of limited partners for self-employment tax purposes (PwC) More

Thursday, September 17

Global: Transfer pricing – how credit ratings are assigned (David Zářecký on LinkedIn) More
Australia: Draft legislation proposes phased discounts to replace the EV FBT exemption (Deloitte) More
Australia: Exposure draft released for proposed R&D tax incentive reforms (Deloitte) More
Canada: Canada introduces legislation to implement counter-tariffs (EY) More
Canada: Canadian government announces new productivity mega deduction for capital investments (EY) More
China: Latest individual income tax policies on (1) transfer of restricted shares of listed companies and (2) dividends and bonuses received by foreign individuals (PwC) More
Netherlands: 2027 Tax Plan submitted to Parliament, includes full incorporation of Pillar Two side-by-side package (KPMG) More
Nigeria: Updates to deep offshore oil and gas projects tax incentives framework (KPMG) More
Philippines: Export-oriented enterprises (EOEs) with pending VAT zero-rating certification may be able to claim VAT refunds (Deloitte) More
South Africa: Proposed digital VAT model: What businesses should understand (Deloitte) More
US: Calculating QOZ gain recognition on December 31, 2026 (KPMG) More

Wednesday, September 16

Global: New guidance on Global Minimum Tax framework (KPMG) More
Australia: Weekly tax round-up (Deloitte) More
Canada: Government introduces new Productivity Mega Deduction (Government) More
Canada: Greater tax certainty for major investments in Canada: Advance Income Tax Rulings (AITR) program (Tax authorities) More
China: Income obtained by individuals from transferring restricted shares of listed companies shall be taxed at a 20% rate (in Chinese) (Tax authorities) More
Kazakhstan: Proposed tax measures for foreign e-commerce and electronic service providers (KPMG) More
Netherlands: Budget Day 2026: real estate update (Loyens & Loeff) More
Netherlands: Dutch Tax Plans 2027: a predictable package in a minority government setting (Loyens & Loeff) More
Netherlands: Mandatory e-invoicing and digital reporting proposed for B2B transactions (KPMG) More
Netherlands: Netherlands publishes budget proposals with key tax legislative updates for 2027 (EY) More
Netherlands: The Hague Court of Appeal rules on arm's-length pricing of intragroup credit facilities with headroom (EY) More
UK: UK VAT refunds for non-UK businesses in a VAT group (Tax authorities) More
US: Updated automatic consent procedures simplify method changes for R&E expenditures and residential construction contracts (PwC) More

Tuesday, September 15

Global: OECD Inclusive Framework Pillar Two package addresses consistency of rule application and reporting (PwC) More
Australia: Consultation on draft legislation introducing 2026-27 budget tax reform measures, including R&D tax incentive simplification (KPMG) More
Australia: Software and royalty withholding tax risk - ATO releases draft PCG (Deloitte) More
Belgium: Rulings on copyright tax regime: Retroactive application for computer programs (Deloitte) More
Colombia: Colombia clarifies reinvestment requirement under Colombia-Spain tax treaty dividend provisions (EY) More
Colombia: Reconstruction decree and tax rulings (Baker McKenzie) More
Mexico: Proposed tax measures in 2027 Economic Package (KPMG) More
Netherlands: Unrealized losses may be forfeited following a change in shareholders (Supreme Court decision) (KPMG) More
Poland: Debit note does not allow VAT deduction after limitation period expires (Supreme Administrative Court decision); other tax developments (KPMG) More
Switzerland: Swiss Supreme Court confirms transfer pricing adjustments can have major VAT implications, especially for businesses with limited VAT recovery (Baker McKenzie) More
US: IRS eases accounting method changes for R&E expenditures and residential construction contracts (Alvarez and Marsal) More
US: Trade lines (EY) More
US: US Tax Court: Taxpayer’s section 245A dividends received deduction limited under section 246(c)(1) to dividends on shares directly held by the taxpayer (KPMG) More
Vietnam: Amendments to customs law enacted (KPMG) More

Monday, September 14

Global: Public comments on OECD’s model reporting rules for digital platforms (OECD) More
Global: Tax Policy Reforms 2026 report (OECD) More
China: Announcement on VAT withholding on certain services provided by domestic individuals (in Chinese) (Government) More
EU: A&P Deco case (Application of EU VAT Directive to transfers of businesses and related leasing arrangements) (EGC decision) More
Finland: Bill to implement tax changes (in Finnish) (Government) More
Hungary: Guidance on 2025 changes to OECD Model Treaty and Commentary (in Hungarian) (Tax authorities) More
Mauritius: Regulations which provide detailed rules for applying QDMTT (Government) More
Poland: Draft bill to impose higher tax burden on energy sector (in Polish) (Government) More
Saudi Arabia: Procedural guide on tax and customs operations in 4 SEZs (in Arabic) (Government) More
Uruguay: Decree introducing mechanism to compensate taxpayers covered by stability clauses (in Spanish) (Government) More
US: Bruyea case (Whether foreign tax credits under double tax treaties can be used to offset US’s net investment income tax) (Court decision) More
US: Christensen case (Whether foreign tax credits under double tax treaties can be used to offset US’s net investment income tax) (Court decision) More
US: Proposed regulations relating to allocation and apportionment of deductions to foreign source section 951A category income (Government) More

Saturday, September 12

Global: Administrative Guidance on GloBE rules: Explicitly Conditional Taxes and the use of local financial accounting standard under a QDMTT in case of mismatching fiscal periods (OECD) More
Global: OECD Pillar Two: Updated version of GIR released (Deloitte) More
Global: OECD releases new Pillar Two guidance, updated GIR and framework for legislative reviews (Loyens & Loeff) More
Global: PE watch: Latest developments and trends, September 2026 (EY) More
Global: UN: 2025 update to UN Model Tax Convention (KPMG) More
Global: Updated GloBE Information Return released as part of new Pillar Two implementation package (KPMG) More
Australia: Australian Taxation Office finalizes software royalties ruling and expands compliance approach (EY) More
Australia: Legislation amending foreign resident capital gain tax, merger control regimes passed by Parliament (KPMG) More
Denmark: Updated dividend withholding tax refund procedure (KPMG) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) More
EU: Public consultation on alignment of VAT rules with circular economy (KPMG) More
EU: EU trade update (Deloitte) More
Germany: Application of minimum taxation rules resulting in permanent loss of tax loss carryforwards upheld (Federal Fiscal Court decision) (KPMG) More
Netherlands: Dutch Supreme Court: unrealised losses fall within the loss restriction rules upon a share transfer (Loyens & Loeff) More
Netherlands: Public consultation on revision of treaty policy regarding service payments (in Dutch) (Government) More
Romania: "TechUp Romania" scheme enacted (KPMG) More
Serbia: Amendments to corporate income tax law (KPMG) More
US: Proposed rules address OBBBA expense apportionment of deductions to foreign source income (PwC) More
US: Report on recent US international tax developments (EY) More
US: State tax matters (Deloitte) More
US: US revises section 338 tariffs on Canadian goods and imposes targeted import bans (PwC) More

Friday, September 11

Belgium: Tax authorities clarify updated BEPS 13 transfer pricing forms and CbC reporting (Deloitte) More
Canada: CRA finds that entering into an employment contract indemnifying an employee against reportable-transaction penalties was not a reportable transaction (Neal Armstrong) More
China: Tax brief (August 2026) (Ascentium) More
India: One-time compensation received for diminution in value of stock options not taxable employment income (tribunal decision) (KPMG) More
Malaysia: Recent tax developments concerning indirect tax, transfer pricing, and e-invoicing (KPMG) More
Mexico: 2027 economic package submitted to Chamber of Deputies (Deloitte) More
Philippines: Updated guidelines for tax audit program (KPMG) More
UK: Knights Developments case: Property developer profits taxable in UK under Article 6 of Isle of Man income tax treaty (Upper Tribunal decision) (KPMG) More
US: IRS expands safe harbour for section 45Q carbon sequestration credit (PwC) More
US: Measure twice, elect once: modeling section 987 relief before committing (PwC podcast, 33 mins) More
US: Proposed regulations: Allocation and apportionment of deductions to foreign source section 951A category income and DEI (KPMG) More
US: Proposed regulations: Qualified opportunity fund (QOF) reporting and certification procedures (KPMG) More
US: US Tax Court: Final partnership adjustment held timely under BBA limitations period rules (KPMG) More

Thursday, September 10

Global: Global indirect tax news (Deloitte) More
Australia: Comments on Hilton Part IVA (GAAR) case: A strong commercial outcome does not, by itself, explain the tax structure used to achieve it (Neil Pereira on LinkedIn) More
Australia: Comments on Hilton Part IVA (GAAR) case: Did Hicks check out of Hilton too soon? (Stuart Landsberg on LinkedIn) More
Australia: Guidance on reintroduced loss carry back tax offset (KPMG) More
Australia: The ATO has reversed its trend of anti-avoidance MNE losses in recent years in Pepsi, Mylan and Minerva with its Part IVA (GAAR) win in Hilton (Andy Bubb on LinkedIn) More
Australia: Weekly tax round-up (Deloitte) More
Canada and US: US announces import bans and modified tariffs on Canadian alcoholic beverages, dairy, and motor vehicle-related products (KPMG) More
Canada and US: US bans certain Canadian alcoholic beverages, dairy and motor vehicle products under section 338; modifies scope of existing 50% duties (EY) More
France: Comments on Ariston transfer pricing case (David Zářecký on LinkedIn) More
India: Consideration in excess of FMV received upon issuance of convertible debentures not taxable income (tribunal decision) (KPMG) More
UK: Tax investigations and disputes newsletter (Macfarlanes) More
US: Federal Circuit Court of Appeals holds taxpayers may not offset US net investment income tax with foreign tax credit (EY) More

Wednesday, September 9

Global: A wrong website can ruin a transfer pricing benchmark before the review even starts (Borys Ulanenko on LinkedIn) More
Global: E-invoicing developments tracker (EY) More
Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More
Global: Trade talking points (EY) More
Australia: 30% Minimum tax on discretionary trusts: Exposure draft legislation released (Deloitte) More
Australia: ATO software ruling finalized: What next? (Deloitte) More
Australia: Tranche 2: Negative gearing and new residential dwellings legislation (Deloitte) More
Australia: Tranche 2 draft legislation: Capital gains tax (Deloitte) More
Canada: Canada extends suspension of federal excise tax on fuel (EY) More
Canada: Harvard Properties case – Federal Court of Appeal finds in a section 160 context that the FMV of a note and preferred shares equaled the cash amount that their transferee agreed to pay for them (Neal Armstrong) More
Colombia: Introduction of national carbon market regulatory framework, including national carbon tax (KPMG) More
EU: Information powers of authorities and fundamental principles of law under the EU court’s microscope (Jonathan Schwarz) More
France: FTA issues new guidelines on extension of exceptional temporary surtax (Deloitte) More
Greece: Draft bill proposes foreign direct investment incentive regime (Deloitte) More
Pakistan: Recent guidance on income tax, sales tax, and customs duties (KPMG) More
Poland: Proposed temporary corporate tax rate increase for energy and fuel sectors; other tax developments (KPMG) More
Switzerland: Future tax reforms boost competitiveness strategy (Baker McKenzie) More
UK: Promoting the UK as a Treasury Centre (Slaughter and May) More
US: 1% floor on charitable deductions may erode NOL carryovers (KPMG) More
US: Automatic accounting method change procedures for R&E expenditures under Rev. Proc. 2026-32 (KPMG) More
US: IRS accepting applicants for 2027 CAP program beginning September 8 (KPMG) More
US: Trump proposes tariffs on generic pharmaceuticals – what companies should know (PwC) More

Tuesday, September 8

Global: Pillar Two and transactions: why Pillar Two can no longer be an afterthought in M&A (Ross Robertson on LinkedIn) More
Global: When a permanent establishment disappears, what happens to the hidden gains? (Marco Mosconi on LinkedIn) More
Canada: Comment on Husky Energy case – beneficial ownership under Canada / Luxembourg treaty (Błażej Kuźniacki on LinkedIn) More
EU and UK: TOGCs and leases - a rich tapestry (Slaughter and May) More
Taiwan: Business tax obligations of Taiwanese taxpayers which purchase inbound digital services from foreign suppliers (Tax authorities) More
UK: Branching out: what the Barclays case means for UK VAT grouping (Macfarlanes) More
US: Lights, camera...tax breaks! (Alex Parker) More
US: President endorses data center development, entertainment tax incentive (Deloitte) More
US: Trade corner (Deloitte) More
US: Treasury, IRS release wave of tax guidance (Deloitte) More
US: US Federal Circuit Court of Appeals finds that Art. XXIV of the Canada / US treaty did not create a right to an FTC independent of the Code provisions (Neal Armstrong) More

Monday, September 7

China: End of tax exemption on certain dividends and bonuses paid to foreign individuals (in Chinese) (Government) More
Greece: Draft bill on new incentives for foreign direct investment (in Greek) (Government) More
Hong Kong: Sinolink case (Debt vs. equity characterisation) (Court decision) More
India: LG Electronics case (Deputation (i.e., secondment) of expatriate employees from Korean parent to Indian subsidiary: “fixed place of business” PE under India / Korea treaty?) (Tribunal decision) More
Ireland: Updated guidance on GloBE rules (pre-transition current and deferred tax adjustments) (Tax authorities) More
Netherlands: Government’s appraisal of EU’s Omnibus proposal (in Dutch) (Government) More
New Zealand: Draft guidance on characterisation of outbound software payments (Tax authorities) More
Qatar: Decisions implementing administrative aspects of GloBE rules, including currency conversion rules, simplified reporting procedures, and transitional CbC reporting safe harbour (Tax authorities) More
Sweden: Bill to amend administrative rules on reporting of dividend withholding tax (in Swedish) (Government) More
UK: Knights Developments case (Trading profits from land development in UK: applicability of Art. 6 and Art. 13 of Isle of Man / UK double tax treaty) (Court decision) More

Saturday, September 5

Global: Comments published on revisions to model reporting rules for digital platforms (Deloitte) More
Australia: Software royalties: final taxation ruling and draft guidance (Tax authorities) More
Australia: Draft legislation for discretionary trust minimum tax and related measures (KPMG) More
Australia: Interim report finds that safeguard measures on fabricated structural steel unlikely to proceed (Deloitte) More
Korea: NTS announces Tax Administration Plan (Deloitte) More
Korea: Tax rulings and cases (August 2026) (Deloitte) More
Philippines: Incentives for electric vehicle production (KPMG) More
Singapore: Income tax treatment of loan waiver (Tax authorities) More
US: Final regulations: Deduction for qualified passenger vehicle loan interest enacted under OBBBA (KPMG) More
US: Rev. Proc. 2026-32: Automatic accounting method change procedures for R&E expenditures and residential construction contracts (KPMG) More
US: State tax matters (Deloitte) More
US: Tax news & views (Deloitte) More

Friday, September 4

Australia: CGT, trust taxation and real property reforms (Baker McKenzie) More
Croatia: Proposed tax measures to address inflation (KPMG) More
Egypt: New tax laws introduce VAT, income tax, dispute resolution, and stamp tax changes (KPMG) More
France: Management package gains remain exposed to salary taxation (Baker McKenzie) More
Italy: Pillar Two side-by-side package transposed into domestic law (Deloitte) More
Latin America: Latin American tax news (August 2026) (Joaquin Kersman) More
Malaysia: E-invoicing threshold increased to RM3 million effective September 1, 2026 (KPMG) More
Qatar: Qatar publishes first wave of implementing decisions for Global and Domestic Minimum Tax framework (EY) More
Saudi Arabia: Saudi Arabia issues procedural guide on tax and customs operations in Special Economic Zones (EY) More
Spain: Wealth tax exemption requires robust business evidence (Baker McKenzie) More
UAE: FTA introduces new input tax obligations (Baker McKenzie) More
Uruguay: Uruguay repeals QDMTT exclusion Decree and introduces compensation mechanism for taxpayers under stability clauses (EY) More
US: Federal Circuit narrows treaty-based FTC relief (PwC) More
US: Report on recent US international tax developments (EY) More
US: Trade lines (EY) More

Thursday, September 3

Global: Comment on Art. 6.2.1 of GloBE rules (Lotfi Sellami Khelil on LinkedIn) More
Global: How early tax input improves outcomes in carve-outs (EY) More
Australia: Tax Ombudsman seeks feedback on tax administration review priorities and Director Penalty Notices (KPMG) More
Canada: Comment on Foresters case (Kevin Kelly on LinkedIn) More
China: Guangdong piloting advance tax rulings for large enterprises to support high-quality development in the Greater Bay Area (PwC) More
China: VAT treatment of non-taxable transactions (in Chinese) (Tax authorities) More
Curaçao: Parliament passes Pillar Two legislation (EY) More
Greece: Minister of Finance issues FY 2024 list of jurisdictions with preferential tax regime (Deloitte) More
Italy: Data centres and permanent establishments: Italy’s expanding enforcement meets treaty limits (Michele Dimonte and Francesco Olivieri, BonelliErede) More
Italy: Input VAT recovery deadlines extended (KPMG) More
Poland: Proposed amendments to income tax regulations; other tax developments (KPMG) More
US: US Customs and Border Protection issues notice seeking comment on heightened import disclosure and supply chain visibility requirements (EY) More
US: Will Side-By-Side survive a change in DC? (Alex Parker) More

Wednesday, September 2

Global: International tax news (August 2026) (PwC) More
Global: Pillar One: What began as a grand attempt to redraw the map of international taxation became an impressive demonstration of how difficult it is to move the world’s tax authorities from agreement in principle to agreement in practice (Lotfi Sellami Khelil on LinkedIn) More
Global: Two steps to challenge a transfer pricing benchmark (Borys Ulanenko on LinkedIn) More
Africa: Overview of recent tax developments (July / August 2026) (KPMG) More
Australia: Enactment of news media bargaining incentive law targeting large digital platforms (KPMG) More
Australia: Weekly tax round-up (Deloitte) More
Canada: CRA expands its EIFEL webpage to provide more detailed guidance on the financing (non borrowing-lending) IFE and IFR rules (Neal Armstrong) More
India: Retrospective application of amendment to fees for technical services limited (court decision); other direct and indirect tax developments (KPMG) More
Malaysia: New and updated service tax policies available on rental or leasing services (Deloitte) More
Thailand: Extension of reduced 7% VAT rate (Deloitte) More
UK: Can we fix it? Yes, we must! HMRC’s new error correction powers (Macfarlanes) More
US: Federal Circuit: Foreign tax credits under Canadian and French tax treaties cannot offset net investment income tax (KPMG) More
US: Proposed regulations address OBBBA amendments to s. 951 and 951A pro rata share rules (Deloitte) More
US: US CBP seeks comments on heightened import disclosure and supply chain visibility requirements (KPMG) More
Venezuela: Tax aspects of the OLH regulatory framework (Baker McKenzie) More

Monday, August 31

Global: Transfer pricing of intragroup services – public comments (OECD) More
Australia: Draft guidance on crypto-assets (Airdrop) (Tax authorities) More
Australia: Draft guidance on crypto-assets (Wrapping smart contract) (Tax authorities) More
Botswana: Substantial economic presence regulations (Government) More
Canada and US: 50% US tariff on certain Canadian imports – US Customs and Border Protection guidance (Government) More
Canada and US: Canada imposes counter-tariffs on certain US imports (Government) More
Canada and US: US / Canada tariffs: timeline of key dates and documents (Blakes) More
Italy: DST case – does Italy’s DST apply to direct sales by platform owner? (in Italian) (First-Instance Tax Court of Milan) (Court decision) More
Korea: Tax agency launches probes into 50 firms over misuse of corporate-owned homes (Korea Times) More
Lithuania: 200% deduction for investment in advanced technologies – draft tax law amendments (in Lithuanian) (Government) More
Netherlands: Estimated cost for Netherlands of EU’s Omnibus proposal (in Dutch) (Jan van de Streek and Jan Vleggeert) More
South Africa: Public consultation paper on e-invoicing and digital reporting (Government) More
UAE: Due diligence requirements for input VAT recovery (Tax authorities) More
US: Maryland digital advertising tax case (Apple) – tax held to be invalid, for several reasons (Court decision) More
US: Maryland digital advertising tax case (Google) – tax held to be invalid, for several reasons (Court decision) More
US: Maryland digital advertising tax case (Peacock TV) – tax held to be invalid, for several reasons (Court decision) More
US: Rules for allocation of CFC income among US shareholders – proposed regulations (Government) More

Saturday, August 29

Global: Comments on UN 2025 model double tax treaty (Lucas de Lima Carvalho on LinkedIn) More
Global: Tax policy insights (July 2026) (Alvarez & Marsal) More
Global: The UN Tax Convention draft protocol on cross-border services: clear direction but crucial details left open (Frederik Heitmüller on ICTD Blog) More
Global: UN 2025 model double tax treaty (updated) (UN) More
Global: UN Intergovernmental Negotiating Committee advances negotiations on Framework Convention and early protocols during fifth substantive session (EY) More
Global: Whole-entity TNMM is wonderfully efficient. One company, one margin, one conclusion (Borys Ulanenko on LinkedIn) More
Australia: Bills implementing corporate loss carryback and other tax reforms, tariff changes receive Royal Assent (KPMG) More
Canada and UK: Canada ratifies UK accession to CPTPP (Deloitte) More
Canada and US: Canada announces counter-tariffs in response to new US tariffs (EY) More
China and Hong Kong: When Hong Kong holding companies may be denied China’s 5% dividend tax preference (Ascentium) More
US: FCC revises “Covered List” treatment of certain power inverters eligible for section 45X credit (KPMG) More
US: Proposed regulations would implement OBBBA's overhaul of CFC pro-rata share rules (EY) More
US: Report on recent US international tax developments (EY) More
US: State tax matters (Deloitte) More
US: US Court of Federal Claims: Canadian charity not entitled under Canada treaty to refund of pro rata share of tax withheld on dividend income earned through Canadian unit trust (KPMG) More

Friday, August 28

Global: Taxing data as the new oil (Ana Paula Dourado on SSRN) More
Global: Transfer pricing – Manual benchmark review is usually framed as a time problem. I think the bigger issue is control (Borys Ulanenko on LinkedIn) More
Global: Transfer pricing, treaty benefits reshaped by OECD’s tax update (Christos Theophilou on LinkedIn) More
Greece: Investment aid for strategic defence, vehicle and aircraft manufacturing sectors (Deloitte) More
India: Tiger Global and treaty interpretation (Poonam Khaira Sidhu and Reuven Avi-Yonah on SSRN) More
Netherlands: Interest deduction disallowed in “debt push down” structure (Amsterdam Court of Appeal decision) (KPMG) More
UAE: FTA Decision No. 13 of 2026 on verification of supplies before Input Tax deduction (PwC) More
US: Cost-sharing transfer pricing case points to arm’s-length irony (Seema Kejriwal) More
US: Short (critical) memo on the decision of the Maryland Tax Court on the Maryland Digital Advertising Tax (Darien Shanske on SSRN) More
US: Treasury proposes new CFC pro rata share rules (PwC) More

Thursday, August 27

Global: The rise of the corporate transfer pricing sleeper agent (EideBailly) More
Bulgaria: Kamenitza case – transfer pricing – acquisition of trade mark – CUP – DEMPE (Supreme Administrative Court) (in Bulgarian) (TPcases) More
Canada and US: Canada announces counter-tariffs on US goods (KPMG) More
Canada and US: Canada announces targeted countermeasures and substantive support for workers and businesses in response to US tariffs (Government) More
Chile: Report on 2025 transfer pricing audit activities (KPMG) More
Finland: Tax measures in draft budget for 2027 (KPMG) More
Greece: VAT treatment of branch and head office (Supreme Administrative Court decision) (KPMG) More
India and US: US limited partnership may be a company for Indian tax purposes if taxed as separate entity in United States (tribunal decision) (KPMG) More
Italy: Comment on Illva Saronno transfer pricing case – TNMM – selection of comparables (David Zářecký on LinkedIn) More
Italy: Drawing the line: when does an online store escape the Italian DST's marketplace definition? (Michele Dimonte) More
Malaysia: Should foreign investors use Labuan for holding structures in Malaysia? (Ascentium) More
UAE: New due diligence requirements for input VAT recovery related to tax evasion (KPMG) More
UAE: UAE issues decision introducing due diligence requirements for input VAT recovery (EY) More
UK: Knights Developments – UK Upper Tribunal finds that profits from the sale of developed land constituted income from immovable property for Treaty purposes (Neal Armstrong) More
US: How IRS exam trends may reshape crypto compliance (Deloitte) More
Vietnam: Vietnam’s VAT refund: expanded eligibility and stricter compliance rules (Ascentium) More

Wednesday, August 26

Global: Impact on the arm’s length range should guide review priority – show how much the range moves when you decide whether to accept or reject a company (Borys Ulanenko on LinkedIn) More
Global: Tax treaty round-up (Deloitte) More
Global: The CFO's agenda for Pillar Two execution in 2026 (Deloitte) More
Asia Pacific: Top 10 tax topics for private capital and asset management tax in the Asia Pacific region for the last quarter (Alvarez & Marsal) More
Austria: Parcel levy on distance sales effective October 1, 2026 (KPMG) More
Canada and US: US Customs and Border Protection issues guidance on filing entries as section 338 duties on certain Canadian goods take effect (EY) More
China: How to avoid triggering a fixed place PE in China (Ascentium) More
Germany: Law implementing DAC9 adopted by lower house of Parliament; other tax developments (KPMG) More
Poland: Proposed tax system reform; other tax developments (KPMG) More
Singapore: Navigating the transfer pricing realities of MAS’s 2026 Asset Management enhancements (Alvarez & Marsal) More
US: Proposed regulations address scope of new exclusion from FDDEI for "excluded property sales income" (EY) More
US: Proposed regulations: Guidance under section 951(a) on pro rata share of subpart F income, tested income, or tested loss of CFCs (KPMG) More
Vietnam: Transfer pricing of intercompany loans and interest expenses in Vietnam (Ascentium) More
Vietnam: Vietnam’s International Financial Centre: tax incentives and regulatory advantages (Ascentium) More

Tuesday, August 25

Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More
Global: Public comments published on transfer pricing of intragroup services (Deloitte) More
Australia: Weekly tax round-up (Deloitte) More
Bahrain: Updated VAT guides and enhanced registration service (KPMG) More
Canada and US: US CBP guidance on section 338 tariffs for certain Canadian imports (KPMG) More
EU: M&A tax talk: DAC 6 and Mandatory Disclosure Rules (Deloitte) More
Netherlands: Dutch Acquisition Finance case – interest deductibility – debt pushdown – shareholder loan (Amsterdam Court of Appeal) (in Dutch) (TPcases) More
New Zealand: Making the most of government incentives for R&D (Deloitte) More
North Macedonia: Draft law on e-invoicing (KPMG) More
Poland: Polish Government publishes draft legislation increasing the CIT rate to 22% for large taxpayers and Pillar Two group entities (EY) More
Serbia: Amendments to e-invoicing rulebook (KPMG) More
US: Failure to timely make section 865(h)(2)(A) election to resource gain as foreign-source income (Jason Hoerner on LinkedIn) More
US: How post-importation transfer pricing adjustments could impact US customs value and reporting (PwC) More
US: Is tax “law”? (Luís C. Calderón Gómez) More
US: Maryland Tax Court finds digital advertising tax invalid in three refund cases (PwC) More
US: Proposed rules clarify section 250 property dispositions (PwC) More

Monday, August 24

Global: Trade talking points (EY) More
Australia: Bill amending foreign resident capital gain tax, merger control regimes passes lower house of Parliament with amendment (KPMG) More
Bahrain: Bahrain issues domestic minimum top-up tax return filing manual (EY) More
Cambodia: Tax incentives introduced for investment in government securities issued in 2026 (Deloitte) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) More
France: France issues guidance clarifying electronic invoicing and reporting reform with implications for businesses (EY) More
Sweden: Draft legislation introducing payroll tax super deduction for R&D salary costs submitted to Council on Legislation (Lagrådet) (KPMG) More
US: Proposed regulations under IRC section 987 would permit an election under which CFCs generally would not compute or recognize IRC section 987(3) gain or loss (EY) More
US: Report on recent US international tax developments (EY) More
US: State tax matters (Deloitte) More

Friday, August 21

Global: The direct taxation of crypto-assets. A challenge for tax administrations (Alfredo Collosa on CIATBlog) More
Australia: Loss carry back tax offset, small business instant asset write-off bill passes Parliament with negative gearing amendment (KPMG) More
Chile: VAT on online betting and casino platforms; other tax developments (KPMG) More
France: Tax updates on “Charasse Amendment,” reinvestment under share contribution deferral regime, preferential tax regimes, and interest deductibility (KPMG) More
Hong Kong: Court holds that shareholder loan interest cannot be recharacterised as return on equity investment (KPMG) More
Mauritania: VAT compliance obligations for non-resident digital service vendors (KPMG) More
Netherlands: Updated decree on interpretation of double tax treaties (in Dutch) (Government) More
Portugal: New guidance available on credit notes and VAT returns (Deloitte) More
South Africa: Public consultation on e-invoicing and digital reporting (KPMG) More

Thursday, August 20

Global: UN tax negotiations move from concepts to treaty text (PwC) More
Australia: CMPTI consultation papers provide early insights for critical minerals proponents (Deloitte) More
Australia: Public CbC reporting – updated guidance on exemptions and administrative relief (Tax authorities) More
Canada and US: US suspends additional duties on Canadian imports until August 22 (KPMG) More
India: Gujarat High Court landmark ruling on corporate guarantees (Alvarez & Marsal) More
India: Indian subsidiary distributing foreign company’s products on principal-to-principal basis does not constitute permanent establishment (KPMG) More
Kenya: Tax Appeals Tribunal allows utilization of overpaid tax against outstanding tax liabilities (EY) More
Luxembourg: Luxembourg publishes draft law implementing ViDA measures applicable from 1 January 2027 (EY) More
US: IRS updates FAQs regarding section 163(j) limitation on the deduction for business interest expense (KPMG) More
US: Limited partners! Part Deux: The Fifth Circuit rewrites the LP rules … again (Alvarez & Marsal) More
US: Proposed regulations: Guidance under section 250(b)(3) on exclusion from DEI of income from sales or other dispositions of certain property (KPMG) More
US: Proposed regulations would ease section 987 rules for CFCs (PwC) More
US: USCIT upholds IEEPA suspension of de minimis treatment in Axle of Dearborn (Alvarez & Marsal) More
US: US CBP begins enforcement procedures to check accuracy of data on importer of record; inaccurate CBP Form 5106 information may trigger immediate voiding of IOR numbers (EY) More

Wednesday, August 19

Global: Comment on 3M’s dispute with the IRS over a blocked royalty payment from its Brazilian subsidiary — a case that illustrates how legal boundaries can determine whether a TP model can actually run (Paul Sutton on LinkedIn) More
Australia: Weekly tax round-up (Deloitte) More
Canada: Proposed simplified transfer pricing documentation requirements for small taxpayers and partnerships (KPMG) More
EU: European Commission’s ambitious tax simplification package (KPMG) More
Ghana: Key tax and regulatory highlights of the 2026 mid-year budget review (Deloitte) More
Malaysia: IRB guidelines available on CGT exemption for disposals of shares for purpose of IPO (Deloitte) More
Mauritius: Finance Act 2026 introduces changes to income tax and VAT, including amendments to Pillar Two rules and rules for suppliers of digital services (KPMG) More
New Zealand: Guidance on income tax treatment of company amalgamation (Tax authorities) More
Poland: Updated draft of proposed corporate income tax amendments; other tax developments (KPMG) More
Singapore: Fund tax incentive scheme enhancements and clarifications (Non-SFO): MAS Circular 05/2026 (Alvarez & Marsal) More
Singapore: Guidance on crypto-asset reporting framework (Tax authorities) More
Singapore: Tax incentives changes for funds and family offices (Baker McKenzie) More
Sri Lanka: Postponement of revised VAT invoice format (KPMG) More
Sweden: Proposal to enhance R&D tax incentive (in Swedish) (Government) More
Thailand: DBD strengthens review of foreign-invested companies under anti-nominee measures (Deloitte) More
Ukraine: Parliament advances VAT on e-commerce; Cabinet resubmits customs companion bill (KPMG) More
US: Proposed regulations on foreign currency gain or loss with respect to a QBU of controlled foreign corporations (KPMG) More
US: Tenth Circuit: Taxpayer’s request for rehearing en banc in Liberty Global denied (KPMG) More

Tuesday, August 18

Global: E–invoicing developments tracker (EY) More
Global: Opinion statement on the OECD public consultation on proposed targeted amendments to the model reporting rules for digital platforms (CFE Tax Advisers Europe) More
Global: PE watch (EY) More
Australia: The domestic implementation of Australia’s tax treaties: whatever happened to the rule of law? (Jared Clements) More
Czech Republic: Inventec case – transfer pricing – contract manufacturer – TNMM – profit level indicator (in Czech) (Supreme Administrative Court) (TPcases) More
EU: Guidance documents to support carbon border adjustment mechanism (CBAM) implementation (KPMG) More
India: Stock buy-back by foreign company not taxable in India (tribunal decision) (KPMG) More
Japan: Administrative guidance and Q&As updated for Pillar Two rules (KPMG) More
Montenegro: Automatic exchange of cross-border tax rulings and transfer pricing agreements with EU authorities (in Montenegrin) (Government) More
Portugal: New ordinance introduces phased amendments to VAT compliance and reporting obligations (EY) More
Portugal: Tax authorities issue Circular No. 4/2026 on municipal property tax treatment of wind and solar power generation facilities (EY) More
Saudi Arabia: Saudi Arabia approves economic substance requirements regulations for Special Economic Zones (EY) More
South Africa: Guidance on tax consequences arising from cash grants made by an employer to an employee share incentive trust, the receipt thereof by the share incentive trust, and the vesting of shares in qualifying employees (Tax authorities) More
UAE: FTA issues registration and deregistration deadlines for top-up tax purposes (Deloitte) More
UK: HMRC publish guidance on short-term business visitors (Deloitte) More
US: Digital advertising services tax is unconstitutional (Maryland State Tax Court decision) (KPMG) More

Monday, August 17

Canada: Finance releases second package of hybrid mismatch rules (PwC) More
Chile: 2026 major tax reform: major changes approved and key considerations for businesses and individuals (Albagli Zaliasnik Abogados) More
China: China monthly tax brief: July 2026 (Ascentium) More
Egypt: How Egypt's latest income tax reforms can improve cash flow, investment decisions, and long-term growth (Kozman & Co on LinkedIn) More
EU: European Commission publishes a series of guidance documents to support CBAM implementation in the definitive period (European Commission) More
Hong Kong: Hong Kong carried interest tax concession: beyond private equity (RegReportingDesk) More
Indonesia: Government officially postpones implementation of income tax withholding for online marketplace sellers until October 31, 2026 (Wilgianto Tan on LinkedIn) More
Korea: 2026 tax law amendment proposal – international taxation (Yulchon LLC on LinkedIn) More
South Africa: Advance Pricing Agreement programme in operation from September 2026 (PwC) More

Saturday, August 15

Global: OECD steps for delineating transactions: Time is running out before your 2026 agreements are “set in stone” (Paul Sutton on LinkedIn) More
Argentina: Argentina proposes "Super RIGI" bill to create enhanced incentives regime for large-scale investments in new industries (EY) More
Egypt: Egypt announces second tax facilitation package (EY) More
Germany: Government approves draft Annual Tax Act 2026 (Deloitte) More
India: MAP resolution not binding for years not covered, particularly when PE functions had changed (tribunal decision) (KPMG) More
Luxembourg: Luxembourg proposes to extend DAC7 reporting framework to non-EU jurisdictions (EY) More
Mexico: Amendments to general rules under anti-money laundering law (KPMG) More
South Africa: SARS finalizes APA rules, as pilot program goes live (Deloitte) More
South Africa: South Africa proposes domestic transfer pricing rules for Special Economic Zones (EY) More
Tanzania: Regulations clarifying excise duty regime for non-resident providers of digital services (KPMG) More
Tanzania: Tanzania introduces mandatory electronic payment for specific identified transactions (EY) More
US: Fifth Circuit creates new definition of “limited partner” for self-employment tax purposes (PwC) More
US: Notice 2026-50: Section 45Q safe harbour for carbon oxide sequestration expanded and extended (KPMG) More
US: Regs proposed on CFC tax year changes, 10% disallowance of FTCs on section 951A PTEP (Deloitte) More
US: Report on recent US international tax developments (EY) More
US: State tax matters (Deloitte) More
US: US imposes section 232 tariffs on unmanned aircraft systems (drones) and components (KPMG) More
US: US President issues section 232 proclamation imposing tariffs of up to 100% on unmanned aircraft systems and their components (EY) More
Zanzibar: Non-resident digital services providers to register for VAT (KPMG) More

Friday, August 14

Global: Tax alpha as a product design (PwC) More
Canada: Department of Finance releases draft legislative proposals to amend the second package of hybrid mismatch rules (EY) More
Canada and US: US proposes additional 50% tariffs on select Canadian products (Deloitte) More
EU: European Commission reviews Foreign Subsidies Regulation and updates public CbC reporting tool (KPMG) More
France: Deadline extended for withholding tax refund claims (KPMG) More
France: Updated guidance on temporary surtax for large companies (in French) (Tax authorities) More
Germany: CJEU referral on taxation of upstream merger gains (KPMG) More
Hong Kong: Guidance on preferential regime for carried interest (Tax authorities) More
India: Income from offshore supplies of equipment and designs not taxable in India without fixed place PE or nexus with supervisory PE (tribunal decision) (KPMG) More
India: Samsung case – transfer pricing – TP adjustments in 4 areas: advertising, marketing and promotion (AMP) expenditure; manufacturing and networking segments; royalty payments; and salary paid to expatriate employees (Delhi Income Tax Appellate Tribunal) (TPcases) More
India: Suzuki case – transfer pricing – advertising, marketing and promotion (AMP) expenditure (Delhi High Court) (TPcases) More
Italy: Direct online sales fall outside scope of digital services tax (court decision) (KPMG) More
Italy: Overview of “omnibus” tax decree (in Italian) (Tax authorities) More
Lithuania: Updated guidance on thin capitalisation rules (in Lithuanian) (Tax authorities) More
Malaysia: Media release covers stamp duty treatment of employment contracts, exempt instruments (Deloitte) More
Malaysia: Recent tax developments concerning income tax incentives, SEZ measures, stamp duty, indirect tax, and individual taxation (KPMG) More
Monaco: Draft legislation would implement Pillar Two minimum taxation rules (KPMG) More
Oman: VAT Executive Regulations amended for e-invoicing implementation (KPMG) More
Poland: PSD exemption denied for indirect shareholders under look-through approach (court decision) (KPMG) More
UAE: Corporate Tax treatment of payments made in respect of Additional Tier 1 instruments by banks (Tax authorities) More
US: Fifth Circuit: “Limited partner” for purposes of exception to self-employment income means a partner who plays no significant role in managing or running business (KPMG) More
US: IRS insights (Deloitte) More
US: US Trade Court: IEEPA authorizes suspension of de minimis treatment (KPMG) More
US: Treasury proposes CFC exemption election under Section 987 (PwC) More

Thursday, August 13

Global: Energy, sustainability and climate: Recent and expected tax developments (Loyens & Loeff) More
Global: Global indirect tax news (Deloitte) More
Asia Pacific: Asia Pacific financial services tax highlights (PwC) More
Belgium: Social security applicable on RSUs granted by a foreign parent company (Deloitte) More
Canada: Canada launches public consultations on steel imports and imposes surtax on wood cabinets and vanities (EY) More
China: New individual income tax rules issued on offshore trusts (Deloitte) More
China: State Taxation Administration further refines the special tax treatments for corporate mergers and acquisitions (PwC) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) More
Korea: Korea announces 2026 tax reform proposals (EY) More
Korea: Korea's 2026 tax reform proposals would implement key elements of the OECD Pillar Two Side-by-Side Package (EY) More
Luxembourg: Luxembourg proposes further changes to Pillar Two law to implement OECD Side-by-Side Package (EY) More
Netherlands: Updated Q&A guidance on GloBE rules (in Dutch) (Tax authorities) More
South Africa: South African Revenue Service releases final guidance for APA pilot program (EY) More
US: Old-school offshore tax planning is reaching the end of its useful life (EideBailly) More

Wednesday, August 12

Global: Case law observatory (1 October 2025 – 31 May 2026) (Young IFA Network) More
Global: Global tax policy and controversy watch (EY) More
Global: Transfer pricing benchmark reports often become fragile when the analysis moves into Word (Borys Ulanenko on LinkedIn) More
Global: What fragmented global tax cooperation means for business (EY) More
Cambodia: MEF announces tax exemption, other relief measures for immovable property transfers (Deloitte) More
Latin America: Taxation, investment and competitiveness in a changing international landscape: A Latin American perspective (Guillermo Teijeiro) More
Luxembourg: Court ruling that serves as a reminder that you can't force a lender to pretend a distressed borrower is still creditworthy (David Zářecký on LinkedIn) More
Malaysia: Tax espresso (Deloitte) More
Netherlands: Further Dutch tax policy guidance on foreign pension funds (Loyens & Loeff) More
Netherlands: Recent tax developments for Dutch pension funds (Loyens & Loeff) More
Saudi Arabia: Final economic substance regulations for special economic zones (KPMG) More
Singapore: GST: Guide for Property Owners and Property Holding Companies (Eleventh Edition) (Tax authorities) More
US: Why "parity" is the golden thread in digital asset tax reform (PwC podcast, 9:49) More

Tuesday, August 11

Global: Four uncomfortable truths about the UN Framework Tax Convention (at the end of Week One) (Edwin Vanderbruggen on LinkedIn) More
Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More
Global: Pillar Two: Ten lessons learned (Jennifer Segall on LinkedIn) More
Global: The new Services Transfer Pricing playbook: Why private equity firms cannot afford to “check the box” on intra-group service charges (Alvarez & Marsal) More
Bahrain: Updated VAT guidance for insurance and reinsurance (KPMG) More
Croatia: Croatia legislates for new Windfall Profits Tax (VitalLaw) More
Finland: Finland proposes corporate tax cut to 18% in draft 2027 budget (Academy of Tax Law) More
Germany: Federal tax court refers German tax treatment of cross-border mergers to CJEU (Deloitte) More
Malaysia: Transfer pricing guidelines issued on intragroup loans (Deloitte) More
Poland: Proposed changes to tax rulings regime; other tax developments (KPMG) More
Poland: Publication of draft digital services tax bill (KPMG) More
Singapore: Guidance on CRS 2.0 and CARF implementation (KPMG) More
US: Guidance on leave credits, foreign taxes, backup withholding, saver’s match released (Deloitte) More
US: Tariff refunds: 3 ways to help reduce the process’s corporate risk (EY) More
US: Trade corner (Deloitte) More

Saturday, August 8

Global: 2026 KPMG global tax readiness dividend – How leading tax functions are creating enterprise advantage (KPMG) More
Global: Benchmarking Indirect Tax in a data‑driven era – 2026 KPMG Indirect Tax benchmarking survey (KPMG) More
Global: The five stages of tax disputes: from audit to resolution (KPMG) More
Global: Trade talking points (EY) More
EU: Competing in Europe’s green-industrial transition - Navigating the EU funding landscape in today’s complex new reality (KPMG) More
France: Public country-by-country (CbC) reporting requirements (KPMG) More
Germany: Federal tax court adopts broad interpretation of partnership double deduction rule (Deloitte) More
India: Guidance on implementation of cryptoasset reporting framework (CARF) (KPMG) More
Italy: Tax court decision confirms no DST is due if platform does not act as intermediary (Deloitte) More
Korea: 2026 Tax Revision Bill announced (Deloitte) More
Malaysia: Service tax developments impacting employment services (Baker McKenzie) More
US: Final regulations: Backup withholding on third party network transactions (KPMG) More
US: Report on recent US international tax developments (EY) More
US: Section 232 proclamation establishes minimum import prices and a 15% tariff on polysilicon and derivative products (EY) More
US: State income tax digest – July 2026 (PwC) More
US: State tax matters (Deloitte) More
US: Trade lines (EY) More
US: US adopts minimum import prices, duties, and investment incentives for polysilicon (solar) sector (KPMG) More
Vietnam: Guidance on implementation of the foreign trade management law (KPMG) More

Friday, August 7

Global: Intangibles in group structures: declining royalty arrangements (Paul Sutton on LinkedIn) More
Global: Website evidence does not stay still (Borys Ulanenko on LinkedIn) More
Australia: Consultation on second tranche of capital gains tax, negative gearing reforms legislation (KPMG) More
Brazil: Non-resident businesses likely subject to mandatory NF-e issuance from December 1, 2026, under IBS/CBS e-invoicing implementation calendar (KPMG) More
Brazil: Publication of IBS/CBS e-invoicing implementation calendar under consumption tax reform (KPMG) More
Colombia: 2026 wealth tax for pharmaceutical and health logistics (Baker McKenzie) More
EU: EU tax alert (Loyens & Loeff) More
EU: Permanent Establishments Series #4: Allocation of profits if a PE is considered present – New York office Snippet (Loyens & Loeff) More
EU and Germany: Requiring 100% ownership for VAT grouping incompatible with EU law (General Court decision); other German VAT developments (KPMG) More
France: Ariston case (whether a French subsidiary’s assumption of the full costs of closing a production site, in the context of a group restructuring, constituted an indirect transfer of profits to its Italian parent) (Paris Administrative Court of Appeal) (in French) (TPcases) More
Luxembourg: E-invoicing could become mandatory for domestic B2B transactions as from 2028 (Deloitte) More
Netherlands: Classification of certain foreign legal entities (KPMG) More
Qatar: GTA opens Pillar Two registration service on Dhareeba platform (Deloitte) More
Qatar: Qatar launches Pillar Two registration and notification service through Dhareeba portal (EY) More
UAE: Binding VAT directives on tax transactions (KPMG) More
UAE: Guidance on registration requirements and notification timelines for domestic minimum top-up tax (KPMG) More
UK: UK changes to taxing foreign profits would carry economic risk (Macfarlanes) More
UK: UK government confirms repeal of low-value import relief (KPMG) More
US: IRS updates FAQs on qualified overtime compensation deduction under OBBBA (KPMG) More
US: US Tax Court: Qualified dividend income treatment and FTCs denied under section 246(c) anti-abuse rule (KPMG) More

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