Date View Archive | stevetowers.tax

Date View

News & Views Archive

Monday, March 2

Global: Updates on Carbon Pricing and Energy Taxation Database (OECD) More
Canada: Press release on potential domestic content rules for clean tech tax credits (Government) More
Chile: Guidance on offshore indirect share transfer as part of corporate reorganisation (in Spanish) (Tax authorities) More
EU: Omnibus on taxation – "call for evidence" (European Commission) More
EU: Omnibus on taxation – press release (European Commission) More
EU: Updated list of non-cooperative tax jurisdictions (ECOFIN) More
Germany: Draft updated guidance on permanent establishments (in German) (Tax authorities) More
Ireland: Statement on Phase One of invoicing implementation (Tax authorities) More
Italy: Press release on new consolidated income tax code (in Italian) (Government) More
Malaysia: FAQs on domestic minimum top-up tax (Tax authorities) More
Malaysia: Guidelines on domestic minimum top-up tax (Tax authorities) More
New Zealand: Draft guidance on tax treatment of off-market share cancellations (Tax authorities) More
Qatar: Implementation rules for GloBE rules (Government) More
UAE: Guidance on implementation of e-invoicing (Tax authorities) More
UAE: Guidance on promotional offers described as "VAT-free" (Tax authorities) More
UK: Guidance on registration of tax advisers – guidance on “if and when” registration is required (Tax authorities) More
UK: Guidance on registration of tax advisers – guidance on registration conditions (Tax authorities) More
UK: Updated guidance on deferred remuneration under tax treaties (Tax authorities) More
US: Guidance on branch profits tax (Tax authorities) More
US: Learning Resources / V.O.S. Selections case (Tariffs imposed by President under the International Emergency Economic Powers Act are invalid) (Supreme Court’s decision) More
US: Notice 2026-7: additional guidance on corporate alternative minimum tax (Tax authorities) More
US: Notice 2026-16: interim guidance on section 168(n) (Tax authorities) More
US: Notice 2026-17: intention to issue proposed regulations on qualified business units (Tax authorities) More
US: Supreme Court decision on IEEPA tariffs – President imposes new temporary tariffs (Presidential Proclamation) More
US: Supreme Court decision on IEEPA tariffs – President terminates the tariffs (Executive Order) More

Friday, February 27

China: Provisional measures for input VAT credit relating to long-term assets (PwC) More
EU: Belgium CFC case – Case C-524/23 – ECJ decides that Belgium incorrectly transposed CFC provisions of the Anti-Tax Avoidance Directive (in French) (Court decision) More
Hong Kong: Hong Kong Budget 2026-27: tax highlights (Alvarez & Marsal) More
Hong Kong: Tax proposals in 2026-2027 budget (KPMG) More
Malta: Exemption from notification requirement granted pending Pillar Two implementation (Deloitte) More
Singapore and Taiwan: Singapore resident investors likely to benefit from renewed income tax agreement with Taiwan (EY) More
South Africa: Analysis of 2026/2027 Budget Statement (Baker McKenzie) More
Turkey: Guidance on 5% tax reduction for compliant taxpayers (Regfollower) More
US: First guidance on the material assistance cost ratio under sections 45Y, 48E, and 45X (KPMG) More
US: Interim guidance for 100% depreciation for qualified production property (Deloitte) More
US: Interim rules deliver comprehensive relief for companies subject to the CAMT (PwC) More
US: Supreme Court IEEPA decision unlocks potential refund opportunities but not without uncertainty (KPMG) More
US: USTR signals 15% tariffs for select nations (Regfollower) More
US: Who won gold with the latest CAMT guidance from Treasury? (KPMG) More

Thursday, February 26

Global: Pillar Two: Side-by-Side Safe Harbour and impact on US MNEs – New York office Snippet (Loyens & Loeff) More
Australia: Weekly tax round-up (Deloitte) More
Canada: DAC Investment case – company “continued” from Canada to BVI, prior to sale of shares – applicability of GAAR (Federal Court of Appeal decision) More
Canada: Department of Finance releases proposed hybrid mismatch arrangement rules (EY) More
Canada: Federal Court of Appeal applies GAAR to CCPC planning in DAC Investment Holdings (Aird Berlis) More
Colombia: Colombia establishes temporary net-worth tax for legal entities under State of Economic Emergency (EY) More
Colombia: Temporary wealth tax for corporations (KPMG) More
EU: Bank Taxes in Europe (EU edition) (AFME and KPMG) More
EU: Nova Iberomoldes case – Case C-837/24 – does EU law prevent Portugal from imposing a tax on transfers of shares in real property-owning companies? – Advocate General’s opinion (European Court of Justice) More
France and India: India / France tax treaty revised: dividend relief, capital gains changes, and investor impact (Dezan Shira and Associates) More
Germany: Legislation increasing maximum amount for roll-over of hidden reserves in corporation shares enacted; other tax developments (KPMG) More
Hong Kong: 2026 Budget (KPMG) More
Hong Kong: 2026 Budget (PwC) More
Jamaica: Jamaica proposes extending General Consumption Tax to digitally supplied services and intangibles from abroad (EY) More
Mexico: Taxpayer Advocate disagrees with tax authority’s position on deduction of advertising and promotional expenses (KPMG) More
Peru: Peru updates VAT withholding rules for imports (Regfollower) More
South Africa: 2026 Budget (Cliffe Dekker Hofmeyr) More
Sri Lanka: Proposed tax amendments include capital gains tax rate changes, provisions affecting insurance industry (KPMG) More
UAE: Ministry of Finance releases e-invoicing guidelines (EY) More
UK: Bank Taxes in Europe (UK edition) (AFME and KPMG) More
US: Notice 2026-17: Taxable income or loss and foreign currency gain or loss with respect to a QBU (KPMG) More
US: Supreme Court decision on IEEPA tariffs reshapes trade authority and introduces potential refund opportunity (PwC) More
US: Treasury provides roadmap for simplifying Section 987 computations (PwC) More
US: Trump Administration implements 10% global tariffs after Supreme Court setback (Regfollower) More

Wednesday, February 25

Global: Tax treaty round-up (Deloitte) More
Global: Trade talking points (EY) More
Argentina: Argentina enacts new rules for technology transfer agreement registration (EY) More
Bulgaria: Cargill Bulgaria case – transfer pricing – intra-group sale of agricultural products (Supreme Administrative Court) (in Bulgarian) (TPcases) More
EU: Request for input on simplifying direct taxation rules (KPMG) More
Indonesia: Guidance on determination of tax residency (KPMG) More
UAE: Technical guidance on mandatory e-invoicing fields (KPMG) More
US: IRS insights (Deloitte) More
US: IRS issues Notice 2026-15: first guidance on prohibited foreign entity rules for energy tax credits (Alvarez & Marsal) More
US: OB3 Guidance: 4 big beautiful notices (PwC podcast, 41 mins) More
US: US implements global 10% import tariff under Section 122 of the Trade Act of 1974 (EY) More
US: US Tax Court: Partnership deduction disallowed because section 743(b) basis adjustment incorrectly calculated and related transactions lacked economic substance (KPMG) More

Tuesday, February 24

Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More
Global: MEMAP 2026: unilateral phase of MAP (Rhys Bane on LinkedIn) More
Global: Transfer pricing adjustments in the world of Pillar 2 (Chester Wee on LinkedIn) More
Argentina: One-year extension and updated guidance for large investments incentive regime (RIGI) (KPMG) More
Colombia: Elections and expected tax policy shifts (Baker McKenzie) More
Czech Republic: YOLT Services case – withholding tax on outbound royalties – exemption under double tax treaty – beneficial ownership (Supreme Administrative Court) (in Czech) (TPcases) More
France: France enacts 2026 Finance Law, introduces exceptional contributions for large corporations (Regfollower) More
Greece: Postponed implementation of mandatory e-invoicing for large businesses (KPMG) More
Ivory Coast: Provisions affecting non-resident digital businesses in 2026 budget (KPMG) More
Netherlands: Bridge BV case – attribution of profits to permanent establishment – application of transfer pricing rules – profit split method (District Court of North Holland) (in Dutch) (TPcases) More
Philippines: BIR clarifies various VAT provisions relevant to registered business enterprises (Deloitte) More
Saudi Arabia: Consultation on economic substance regulations for special economic zones (KPMG) More
Singapore: Singapore Budget 2026: Upcoming incentive refresh in a Pillar Two world (EY) More
Singapore: Tax measures in budget 2026 (KPMG) More
South Africa: Budget Speech 2026 preview (Baker McKenzie) More
South Africa: Transfer pricing implications of transition to ZARONIA as key reference (KPMG) More
UK: Tax and the City - February 2026 (Slaughter and May) More
US: Curb your enthusiasm: the Supreme Court rejects IEEPA tariffs (Chad Martin) More
US: Initial guidance released on new deduction for qualified production property under Section 168(n) (PwC) More
US: IRS provides practical roadmap for 100% depreciation of qualified production property (Notice 2026-16) (Alvarez & Marsal) More
US: Navigating tariff uncertainty after IEEPA ruling (PwC video, 10:33) More
US: New tariffs issued after Supreme Court rules against IEEPA tariffs (Deloitte) More
US: Supreme Court invalidates emergency tariffs, Trump raises global tariffs to 15% following ruling (Regfollower) More
US: USTR plans broad section 301 trade investigations after Supreme Court ruling (Regfollower) More

Saturday, February 21

Belgium: Trends to consider for 2026 transfer pricing audits (KPMG) More
Canada: DAC case – appeal allowed – GAAR applied (Kevin Kelly on LinkedIn) More
EU and Vietnam: Of all days - on the first day of Tet 2026, Vietnam was added to the EU “tax blacklist” (Annex I). That label is often read as “tax haven”, but in this case, likely misleading. (Annalise Foong on LinkedIn) More
Ghana: VAT measures from 2026 budget enacted (KPMG) More
Indonesia and US: US finalizes trade deal with Indonesia (KPMG) More
Jamaica: Tax measures in 2026/2027 budget include tax on digital services and intangibles (KPMG) More
Malaysia: Update on implementation of “New Incentive Framework” (Deloitte) More
Mexico: Tax incentive for film and audiovisual production introduced (Deloitte) More
Portugal: Tax on petroleum and energy products: Updated rules clarify exemptions in 2026 (Deloitte) More
US: Additional interim CAMT guidance (Notice 2026-7) (KPMG) More
US: An interesting Private Letter Ruling re: treaty benefits with respect to the branch profits tax (BPT) came out the other day. (PLR 202607002, 02/16/2026) (Michael J. Miller on LinkedIn) More
US: Interim guidance on special depreciation allowance for qualified production property under section 168(n) (KPMG) More
US: President Trump signs proclamation imposing temporary 10% import duty (KPMG) More
US: Proposed regulations providing guidance on clean fuel production credit (KPMG) More
US: Report on recent US international tax developments (EY) More
US: State tax matters (Deloitte) More
US: Tariff turbulence: SCOTUS invalidates IEEPA powers for imposing global tariffs (Alvarez & Marsal) More
US: US Supreme Court: Presidential tariffs exceeded legal authority under International Emergency Economic Powers Act (IEEPA) (KPMG) More
US: US Supreme Court invalidates IEEPA tariffs (PwC) More
US: US Supreme Court strikes down IEEPA tariffs (EY) More

Friday, February 20

Global: Carbon Pricing and Energy Taxation Database (OECD) More
Global: MEMAP 2026: background and pre-MAP phase (Rhys Bane on LinkedIn) More
Global: OECD Updates to the Manual on Effective Mutual Agreement Procedures 2026 (DLA Piper) More
Global: Pillar Two: General overview of Side-by-Side Package – New York office Snippet (Loyens & Loeff) More
Africa: Technical Note 13 – Changes to the Global Minimum Tax: The “Side-By-Side” Package (African Tax Administration Forum) More
Australia: Commitment to implement CARF and CRS 2.0 (KPMG) More
Australia: Public consultation on GloBE rules (Government) More
Australia: Restructuring not subject to anti-avoidance rules (Full Federal Court decision) (KPMG) More
Canada: Consultation on clean technology and clean electricity investment tax credits (KPMG) More
Czech Republic: Hitachi Astemo case – transfer pricing – business restructuring – should company have been compensated for undertaking business restructuring? (in Czech) (Regional Court decision) (TPcases) More
EU: EU issues revised list of noncooperative jurisdictions for tax purposes (EY) More
EU: European Commission consults to simplify corporate tax rules (Regfollower) More
Germany: Updated FAQs on GloBE rules (in German) (Government) More
India: Draft Income-tax Rules, 2026 and forms released for consultation (KPMG) More
Ireland: Ireland confirms scope for Phase One of e-invoicing implementation initiative (EY) More
Japan: 2026 Tax Reform - highlights for Inbound businesses (EY) More
Poland: Court rules deferred tax regime doesn’t exempt companies from transfer pricing rules (Regfollower) More
UK: Strict deadlines upheld despite perceived unfairness (First-tier Tribunal decision) (KPMG) More
US: IRS provides interim CAMT relief for repairs, Section 197 intangibles, and domestic R&E costs (PwC) More
US: Trade Lines (EY) More
Vietnam: Understanding Vietnam’s tax regulations for overseas digital service providers (Dezan Shira and Associates) More

Thursday, February 19

Global: Carbon pricing database updated, “country notes” on effective carbon rates released (Deloitte) More
Global: Pillar One: Amount B pricing FAQs and new version of pricing automation tool released (Deloitte) More
Global: The latest on BEPS and beyond (EY) More
Global: Update on key debates from February 2026 UN tax convention negotiations (Deloitte) More
Australia: Weekly tax round-up (16 February 2026) (Deloitte) More
EU: ECOFIN adopts updated list of noncooperative jurisdictions (Deloitte) More
EU: February 2026 update of the EU list of non-cooperative jurisdictions (KPMG) More
Germany: MOF publishes draft guidance on permanent establishment criteria (Deloitte) More
India: Comments on transfer pricing safe harbours (David Zářecký on LinkedIn) More
Italy: Tax authorities issue Italian Pillar Two domestic return form and instructions (Deloitte) More
Kenya: Tax Appeals Tribunal rules on taxation of Savings and Credit Cooperative Organizations with individual and corporate members (EY) More
Mexico: "Certain date" requirement for foreign contracts (Baker McKenzie) More
Mexico: Tax incentive for film and audiovisual production (KPMG) More
New Zealand: Inland Revenue releases issues paper on income tax and DeFi (Deloitte) More
New Zealand: Snapshot of recent developments (February 2026) (Deloitte) More
Nigeria: Tax registration for non-resident companies undergoing subtle but significant shift in Nigeria's international tax landscape (EY) More
Nigeria: Timeline for implementation of e-invoicing and electronic fiscal system regime (KPMG) More
Pakistan: No mandatory formula or single rule for apportioning expenses (Supreme Court decision) (KPMG) More
Poland: Poland advances work on the Digital Services Tax (EY) More
Saudi Arabia: Regulatory frameworks for special economic zones (KPMG) More
Spain: Deduction of technical provisions confirmed for EU insurers (Supreme Court decision) (KPMG) More
Spain and US: Spain and US implement binding arbitration on tax treaty matters: certainty in international tax disputes (KPMG) More
Sri Lanka: Eligibility criteria and tax concessions for strategic development projects (KPMG) More
US: Notice 2026-7: Additional interim guidance on application of CAMT (KPMG) More
US: OBBBA and financial reporting: the enactment date issue you can’t ignore (Alvarez & Marsal) More
US: Ohio Supreme Court rejects CAT refund claim for lack of evidence that goods were transported out of state (PwC) More

Monday, February 16

Global: 2026 edition of Manual on Effective Mutual Agreement Procedures (“MEMAP”) (OECD) More
Global: Latest peer review results on preferential tax regimes under BEPS Action 5 (OECD) More
Argentina and US: Argentina and US sign trade agreement (Press release) More
Australia: Announcement on thin capitalisation review (Government) More
Bangladesh and US: Bangladesh and US sign trade agreement (Press release) More
Canada: Draft legislation to implement various tax measures (Government) More
China: Guidance on VAT input tax deduction rules in respect of long-term assets (particularly, “mixed-use” assets) (in Chinese) (Government) More
China: Guidance on VAT input tax deduction rules – several topics covered (in Chinese) (Government) More
Cuba and US: US establishes tariff system targeting imports from countries which provide oil to Cuba (Executive Order) More
Cuba and US: US establishes tariff system targeting imports from countries which provide oil to Cuba (White House fact sheet) More
El Salvador and US: El Salvador and US sign trade agreement (Press release) More
EU: Announcement of in-depth investigation under Foreign Subsidies Regulation (European Commission) More
EU: Press release on customs duty on small parcels (European Commission) More
Guatemala and US: Guatemala and US sign trade agreement (Press release) More
India: Draft Income-tax Rules, 2026 (Government) More
India and US: US eliminates additional 25% tariff on goods imported from India (Executive Order) More
India and US: Joint statement announcing framework for interim trade agreement (Joint statement) More
Iran and US: US imposes additional tariffs on goods imported from countries which trade with Iran (Executive Order) More
Iran and US: US imposes additional tariffs on goods imported from countries which trade with Iran (White House fact sheet) More
Luxembourg: Carried interest law (in French) (Government) More
Malaysia: New Incentive Framework: announcement (Government) More
Malaysia: New Incentive Framework: FAQs (Government) More
Malaysia: New Incentive Framework: implementation guidelines for manufacturing sector (Government) More
Malaysia: Special voluntary disclosure program for stamp duty: announcement (in Bahasa Malaysia) (Tax authorities) More
Malaysia: Special voluntary disclosure program for stamp duty: FAQs (in Bahasa Malaysia) (Tax authorities) More
Malaysia: Special voluntary disclosure program for stamp duty: operational guidelines (in Bahasa Malaysia) (Tax authorities) More
Netherlands: Coalition agreement (in Dutch) (Government) More
New Zealand: Draft guidance on income tax treatment of disposal of crypto assets (Tax authorities) More
Saudi Arabia: Regulations for 4 special economic zones (in Arabic) (Government) More
UK: CBAM: draft regulations (Government) More
UK: CBAM: government’s policy summary (Government) More
US: Notice 2026-15 on energy tax credits (Tax authorities) More
US: World Trade Organisation panel report that 4 energy tax credits under Inflation Reduction Act are inconsistent with WTO rules (Report) More
US: World Trade Organisation panel report that 4 energy tax credits under Inflation Reduction Act are inconsistent with WTO rules (US Trade Representative press release) More

Saturday, February 14

Global: Every transfer pricing audit eventually gets to this question: "Is your policy actually applied?" (Borys Ulanenko on LinkedIn) More
Global: Global crypto tax developments in 2026 (PwC) More
Global: PE watch (EY) More
Belgium: Court of Cassation rules on criminal liability in customs cases (Deloitte) More
Chile: Chile’s new government: tax changes ahead? (Baker McKenzie) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) More
EU: EC launches infringement procedures for failure to transpose DAC9 and DAC8 (KPMG) More
EU and US: Side-by-side: will acceptance of US minimum taxation standards impact EU competitiveness? (De Brauw Blackstone Westbroek) More
France: Luxembourg holding company treated as French tax resident (Court of Appeal decision) (KPMG) More
Germany: Pillar Two tax return forms (KPMG) More
Gibraltar: Gibraltar announces details of Transaction Tax on goods and changes to duty (EY) More
Ireland: Finance Act 2025 enacted, includes Pillar Two and CbC amendments, implementation of DAC8 (KPMG) More
Italy: Pillar Two tax return forms (KPMG) More
Korea: Introduction of attorney-client privilege (Baker McKenzie) More
Malaysia: Malaysia publishes domestic top-up tax guidelines, updates global minimum tax FAQs (Regfollower) More
North Macedonia and US: US and North Macedonia agree to framework for reciprocal trade (KPMG) More
Qatar: GTA introduces global, domestic minimum tax framework (Regfollower) More
Singapore: Decoding Singapore Budget 2026: Spotlight on key tax measures (Alvarez & Marsal) More
Singapore: Singapore Budget 2026 (EY) More
Switzerland: Clarifications on GIR filing and notification requirements (KPMG) More
Taiwan and US: US and Taiwan sign agreement on reciprocal trade (KPMG) More
UK: CBAM: Consultation on draft regulations and policy summary (Deloitte) More
UK: HMRC updates manual on tax treatment of deferred remuneration under tax treaties (Deloitte) More
Uruguay: Updates to tax incentive regime for investment (KPMG) More
US: New foreign entity guidance lays the groundwork for upcoming proposed rules (PwC) More
US: Proposed rules provide clarity for clean fuel credits (PwC) More
US: Report on recent US international tax developments (EY) More
US: State tax matters (Deloitte) More
US: Trade Lines (EY) More
Vietnam: MoF proposes interim tax rules for crypto assets (Regfollower) More

Friday, February 13

Global: OECD: Preferential tax regimes under BEPS Action 5 (KPMG) More
Belgium: Reform of personal income tax counters disproportionate lump‑sum benefits (Loyens & Loeff) More
Canada and US: US House passes joint resolution to lift tariffs on Canada (KPMG) More
India: Draft Income-tax Rules, 2026: Major updates in transfer pricing reporting, APA procedures, and block assessment (KPMG) More
Kazakhstan: Platform reporting requirements effective January 1, 2026 (KPMG) More
Malaysia: Tax developments summary (February 2026) (KPMG) More
Singapore: Singapore Budget 2026: Key tax announcements (Alvarez & Marsal) More
Taiwan: Guidance clarifies one-time TP adjustments for goods imported during same fiscal year (Deloitte) More
Turkey: Turkey introduces new tax certification requirements for non-deductible VAT on certain import transactions (EY) More
Uruguay: Tax Authority suspends withholdings and advance payments on foreign-source income accrued in January 2026 (EY) More
US: In Jeopardy: Sovereign wealth funds and section 892 (PwC podcast, 40 mins) More
US: Notice 2026-15: Interim guidance on restrictions to energy credits under sections 45X, 45Y, and 48E if material assistance from prohibited foreign entity (KPMG) More
US: US Senators introduce bill to change computation of import duties (KPMG) More
US: Why partnerships still appeal despite low US corporate income tax rate (EY) More
Vietnam: Vietnam introduces super deduction for R&D expenses under new legal framework (EY) More

Thursday, February 12

Global: OECD vs. US: Taxing on substance (Alex Parker) More
Global: Transfer pricing: random acts vs. system (Borys Ulanenko on LinkedIn) More
Argentina: Argentina regulates tax innocence regime, exempts interest on dollar deposits from withholding tax (Regfollower) More
Canada: Canada updates federal procurement thresholds for free trade agreements (EY) More
China: China clarifies VAT threshold under new VAT Law (Dezan Shira and Associates) More
EU: New customs duty rules for small parcels in e-commerce (KPMG) More
EU: Opinion Statement PAC 1/2026 on the EU Consultation on the Recast of the EU legislation on administrative cooperation in the field of taxation (DAC) (CFE Tax Advisers) More
Hungary: One-time surtax for energy suppliers (KPMG) More
India: Draft Income-tax Rules, 2026: Significant reforms in safe harbour rules (KPMG) More
India: India’s component warehousing safe harbour: A competitive tax proposition for global manufacturers (Dezan Shira and Associates) More
Ireland: Large corporations to be considered for Phase One rollout of e-invoicing (Regfollower) More
Macau: Macau introduces the Investment Fund Law and related tax incentives (PwC) More
Poland: Summaries of recent Supreme Administrative Court decisions: (1) offsetting of tax losses within group; (2) qualification for dividend tax exemption; (3) VAT exemption for medical services (KPMG) More
Poland: Tax amendments including changes to reporting of tax arrangements passed by Council of Ministers (KPMG) More
Romania: MoF unveils comprehensive economic recovery plan (Regfollower) More
South Africa: Tax authority confirms multi-year e-invoicing and digital reporting reform (KPMG) More
Spain: Spain extends select depreciation incentives, higher simplified VAT threshold through 2026 (Regfollower) More
US: Final updated instructions for Form 6765, “Credit for Increasing Research Activities” (KPMG) More
US: OBBBA in 2026: Key impacts and planning considerations for individuals (PwC) More
Venezuela: Venezuelan tax changes aim to reactivate oil investments (PwC) More
Venezuela: Venezuela enacts hydrocarbons law reform with new tax, royalty regime (Regfollower) More
Vietnam: Driving Vietnam’s private sector growth: core incentives introduced by Decree 20/2026 (Dezan Shira and Associates) More

Wednesday, February 11

Global: Artificial intelligence agents in the control of transfer pricing (Pablo Porporatto) More
Global: Global e–invoicing developments tracker | 4 February 2026 (EY) More
Global: Global tax policy and controversy watch | February 2026 (EY) More
Global: Trade talking points | Latest insights from EY's Trade Strategy team (9 February 2026) (EY) More
Australia: Inquiry into safeguard measures on imported fabricated steel structures (Deloitte) More
Australia: Payday super – latest developments (Deloitte) More
Belgium: Advance payments of income inclusion rule (IIR) top-up tax must be made at entity level (KPMG) More
Botswana: Tax proposals in 2026-2027 budget (KPMG) More
Costa Rica, Guatemala, Dominican Republic, Honduras, and Nicaragua: Tax developments in Costa Rica, Guatemala, Dominican Republic, Honduras, and Nicaragua (KPMG) More
Czech Republic: Guidance on recent VAT amendments (KPMG) More
EU: Discriminatory gift taxation between transfers to domestic and foreign family foundations: Opinion Statement ECJ-TF 1/2026 on the decision of the CJEU of 13 November 2025 in Case C-142/24, Familienstiftung v Finanzamt Köln-West (CFE Tax advisers) More
France: New temporary small parcel tax effective March 1, 2026 (KPMG) More
Germany: Draft legislation to expand application of MLI introduced into legislative process (Deloitte) More
India: India unveils draft Income Tax Rules, 2026 ahead of April 1 rollout (Dezan Shira and Associates) More
India: New dimension of PE taxation – substance over form (P.V.S.S. Prasad) More
Italy: Italy finalises global minimum tax declaration form for multinational groups (Regfollower) More
Netherlands: Supreme Court rules registration requirement for charity compatible with EU law (Deloitte) More
US: IRS issues revised Form 6765 instructions (PwC) More

Tuesday, February 10

Global: Economic impact of Article 12AA: New UN tax model provision on cross-border services (International Chamber of Commerce) More
Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More
Global: New manual on effective Mutual Agreement Procedures published (Rhys Bane on LinkedIn) More
Global: Price setting vs price testing: most transfer pricing teams are excellent at one thing and terrible at the other (Borys Ulanenko on LinkedIn) More
Global: Tax controversy at a turning point: Key insights from the 2025 EY Tax Risk & Controversy Survey (EY) More
Global: TradeFlash (EY) More
Global: What happened last week re Pillar Two? (Isabel Asín Pérez on LinkedIn) More
Global: When transfer pricing meets Pillar Two (Ajit Jain on LinkedIn) More
Argentina and US: US and Argentina sign reciprocal trade and investment agreement (KPMG) More
Bangladesh and US: US and Bangladesh sign reciprocal trade agreement (KPMG) More
China: China monthly tax brief: January 2026 (Dezan Shira and Associates) More
EU: Data-for-access in EU – DST, VAT, both? Where are we now? (Emilia Teresa Sroka on LinkedIn) More
EU: EU public CbCR: Non-EU groups with Spanish subsidiaries must file within 6 months of fiscal year-end (David Zářecký on LinkedIn) More
France: Electricité de France case – transfer pricing – convertible bonds (Supreme Administrative Court) (in French) (TPcases) More
France: Tax measures in Finance Act 2026 include extension of windfall tax on large companies, amendments to Pillar Two rules (KPMG) More
Hong Kong: Consultation on tax deductions for capital expenditure related to IP launched (Deloitte) More
Hong Kong: Government’s proposals on enhancing intellectual property tax deduction in Hong Kong (KPMG) More
India: Capital gains exemption under India / Singapore treaty not available to shell company (tribunal decision) (KPMG) More
India and US: US removes additional tariffs on imports from India, reaches framework for interim trade agreement (KPMG) More
Iran and US: US establishes process to impose tariffs on countries that trade with Iran (KPMG) More
Kenya: Delmonte case – transfer pricing – functional analysis – low risk service provider vs. entrepreneur (Tax Appeal Tribunal decision) (TPcases) More
Norway: Tax authority claims that joint Nordic audit focused on securities lending practices reveals avoidance of dividend withholding tax (KPMG) More
South Africa: Guidance on deductibility of interest on loan used to redeem preference shares and settle dividends (Tax authorities) More
UAE: Key takeaways from the new APA guide (Baker McKenzie) More
US: Can soaring tech salaries still qualify for R&D tax credits? (KPMG) More
US: State tax matters (Deloitte) More

Tuesday, February 3

Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More
Global: IFCMA paper published on spillover effects of climate mitigation policies (Deloitte) More
Global: Revised manual on effective mutual agreement procedures (MAPs) (KPMG) More
Global: Revised version of manual released on effective mutual agreement procedures (Deloitte) More
Australia: Australia to consult on thin capitalisation reforms (Regfollower) More
Australia: Final rules on exemptions from obligation to file Pillar Two tax returns (KPMG) More
Australia: Monthly tax update – February 2026 (PwC) More
Bahrain: Updated real estate VAT guide (Government) More
Canada: Canadian federal government releases hybrid mismatch and other draft tax amendments (Osler, Hoskin & Harcourt) More
Canada: Top 10 need-to-know Canadian income tax cases from 2025 (McCarthy Tetrault) More
Colombia: Constitutional Court provisionally suspends state of economic emergency (Deloitte) More
Estonia: Reporting obligations for cryptoasset service providers (DAC8) (KPMG) More
EU: Comments on AG Kokott’s opinion in Stellantis case (David Zářecký on LinkedIn) More
EU: European Commission publishes January 2026 infringements package (Deloitte) More
India: 2026 budget proposes relaxed tax rules for multinationals, reforms safe harbour regime (Regfollower) More
India: Tax highlights of Union Budget 2026 (Deloitte) More
India: Tax measures in 2026-2027 budget include significant transfer pricing changes (KPMG) More
Jersey: Guidance note on cryptoasset reporting framework (KPMG) More
Latin America: Latin American tax news - January 2026 (Joaquin Kersman on LinkedIn) More
Mexico: New requirement to obtain certificate of state tax obligations (Quintana Roo) (KPMG) More
Netherlands: Proposed tax measures in minority coalition agreement (KPMG) More
Poland: Poland launches national e-invoice system (KSeF 2.0) (Regfollower) More
Spain: Velcro case – withholding tax on outbound royalties – EU Interest and Royalties Directive – Spain / Netherlands double tax treaty (in Spanish) (Supreme Court decision) (TPcases) More
Tanzania: Nyota case – transfer pricing – deductibility of intra-group service charges (Court of Appeal decision) (TPcases) More
US: New York Supreme Court, Appellate Division, affirms sales tax on SaaS licenses (PwC) More
US: US imposes tariffs on advanced computing chips (Deloitte) More

Monday, February 2

Global: BEPS and beyond (EY) More
Global: New peer review reports on transparency and exchange of information on request (OECD) More
Global: Recording of consultation meeting on global mobility of individuals (OECD) More
Canada and US: President Trump threatens 100% tariff on all Canadian goods (Truth Social post) (Government) More
Chile: Resolution which introduces VAT withholding obligation (in Spanish) (Tax authorities) More
China: Announcement on extension of preferential income tax and VAT treatment of Chinese depositary receipts of innovative enterprises (in Chinese) (Government) More
EU and India: Free trade agreement – briefing note (EU) More
EU and India: Free trade agreement – chapter-by-chapter summary (EU) More
Guernsey: Consultation paper on proposals to amend corporate tax (Government) More
India: Finance Bill 2026 (Government) More
Korea and US: President Trump threatens to increase tariffs on Korean goods from 15% to 25% (Truth Social post) (Government) More
Malaysia: Guidance on exemption from capital gains tax for corporate restructurings (in Bahasa Malaysia) (Tax authorities) More
Oman: Decree which establishes International Financial Centre (IFC) (in Arabic) (Government) More
Philippines: Guidance on resumption of tax audits and field operations: Revenue Memorandum Circular (RMC) No. 8-2026 (Tax authorities) (KPMG) More
Philippines: Guidance on resumption of tax audits and field operations: Revenue Memorandum Order (RMO) No. 1-2026 (Tax authorities) More
Poland: Press release from the Ministry of Digital Affairs on proposed digital services tax (in Polish) (Government) More
Switzerland: Press release on proposed VAT rate increase (in French) (Government) More
Zimbabwe: Guidance on VAT withholding obligation on outbound payments for digital services (Tax authorities) More

Saturday, January 31

Global: EU Commission publishes final Guidelines on the application of EU FSR (PwC) More
Global: International tax news (January 2026) (PwC) More
Global: Report on recent US international tax developments (EY) More
Global: Tax policy quarterly outlook: Q4 2025 (Alvarez & Marsal) More
Global: The Side-by-Side Package and the fate of the Global Minimum Tax (Raffaele Russo and Nicola Vernola) More
Global: Trade talking points (EY) More
Bahrain: Updated general guidance on VAT (Tax authorities) More
Colombia: Constitutional Court provisionally suspends Decree declaring State of Emergency, pending constitutionality decision (EY) More
Cuba and US: US tariff system targeting oil trade with Cuba (KPMG) More
El Salvador, Guatemala, and US: US signs reciprocal trade agreements with Guatemala and El Salvador (KPMG) More
EU: EMEA indirect tax monthly update (Baker McKenzie) More
India: Tax-related tribunal and court decisions concerning permanent establishments, treaty exemptions, GST refunds, and more (KPMG) More
Germany: No treaty relief for dividends of DREs? (Baker McKenzie) More
Malaysia: Guidance on implementation of special voluntary disclosure programme for stamp duty (KPMG) More
Malaysia: New incentive framework (KPMG) More
Malaysia: Stamp duty — late payment penalty waiver (Baker McKenzie) More
Poland: Guidance on determining permanent place of establishment of foreign businesses, for purposes of e-invoicing requirements (in Polish) (Tax authorities) More
Poland: Proposed digital services tax (KPMG) More
Saudi Arabia: Saudi Arabia issues Implementing Regulations for Special Economic Zones (EY) More
Sri Lanka: Amended tax incentives and exemptions (Colombo Port City) (KPMG) More
US: IRS issues guidance and resumes accepting group exemption applications (PwC) More
US: State tax matters (Deloitte) More
US: Trade lines (EY) More
US: US indirect tax digest: Highlighting indirect tax developments (PwC) More
US: WTO finds U.S. energy tax credits under Inflation Reduction Act violate trade agreements (KPMG) More

Friday, January 30

Global: Geopolitical reset: stability and agility in 2026 (PwC podcast, 40:29) More
Global: Testing the water: AI-enabled tax transformation (Deloitte) More
Global: You can turn your QRTC into an NQRTC and reduce your top-up tax exposure under the Pillar 2 GloBE Rules (Lucas de Lima Carvalho on LinkedIn) More
Brazil: New law advances consumption tax reform (Baker McKenzie) More
Canada: Mutual fund trailing commissions subject to GST/HST beginning July 1, 2026 (KPMG) More
Canada: Updated guidance on excessive interest and financing expenses limitation (EIFEL) rules (KPMG) More
Canada and China: China and Canada ease tensions with signing of preliminary trade deal (Dezan Shira and Associates) More
Malaysia: Revised e-invoicing guidelines (KPMG) More
Poland: Poland's Ministry of Digitalization has just lodged a draft digital services tax (DST) proposal for government consideration (Artur Olszewski on LinkedIn) More
Thailand: Pillar Two: Overview of current rules and draft secondary legislation (Deloitte) More
Thailand: Thailand’s renewed BOI incentives: a strategic window for growth, expansion, and investment (2026–2027) (Alvarez & Marsal) More
US: New US accounting standard: increased corporate income tax transparency (Eric Duvoisin on LinkedIn) More

Thursday, January 29

Global: Is it always pointless to litigate against the Pillar 2 GloBE Rules? (Lucas de Lima Carvalho on LinkedIn) More
Global: OECD hosts public consultation on global mobility of individuals (EY) More
Global: Remote work headaches (Alex Parker) More
Algeria: 2026 Finance Law revises tax rules for non-residents and PEs, adds green incentives (Regfollower) More
Asia Pacific: Financial services tax highlights (PwC) More
Chile: SII introduces VAT withholding system for non-resident sellers, digital platforms (Regfollower) More
Cyprus: Cyprus tax reform bills published (PwC) More
EU and India: EU and India conclude negotiations for free trade agreement (KPMG) More
France: Government survives two no-confidence votes after pushing 2026 budget (Regfollower) More
Hong Kong: Hong Kong tax review 2025 (PwC) More
India: India Supreme Court rules on tax-treaty eligibility and taxation of Mauritius-based investment fund's indirect transfer of shares of Indian company (EY) More
Korea and US: President Trump announces increased tariffs on imports from Korea – Truth Social post (Government) More
Macau: Macau SAR introduces tax incentives for corporate treasury centres (PwC) More
Mexico: SAT warns against conditioning CFDI issuance on proof of tax situation (Deloitte) More
Oman: Oman establishes International Financial Centre (EY) More
Philippines: Resumption of tax audit and field operations (KPMG) More
Taiwan: Government issues “Directions for the Levy of Individual Income Tax on Individuals who Publish Creative or Informational Content Online” (EY) More
US: FBARs – Recklessness equals wilful conduct, again (Baker McKenzie) More
Vietnam: Vietnam publishes new Decree on financial policies in International Financial Center (EY) More

Wednesday, January 28

Global: Pillar Two…what happened last week? (Isabel Asín Pérez on LinkedIn) More
Global: Tax treaty round-up (Deloitte) More
Argentina: Advance ruling procedures for imports and exports (KPMG) More
Australia: Weekly tax round-up (Deloitte) More
Brazil: Three structures – three different WHT outcomes (Moritz Gattaz on LinkedIn) More
Canada and US: Trump threatens Canada with 100% tariffs (Regfollower) More
Chile: Non-resident shareholders may not request refunds of excess withholding taxes through foreign securities depository or custodian (KPMG) More
EU and India: India-EU FTA concluded: ‘Mother of All Deals’ set to reshape global trade (Dezan Shira & Associates) More
India: PAN vs TAN in India: applicability, forms, and compliance for foreign companies (Dezan Shira & Associates) More
Italy: Tax measures in 2026 Budget Law (KPMG) More
Korea: Implementation of domestic minimum top-up tax (in Korean) (Government) More
Korea and US: Trump threatens to hike tariffs on Korean imports (Regfollower) More
Mexico: 2026 trade and customs updates: tariff increases and new compliance requirements (Alvarez & Marsal) More
New Zealand: Updated guidance on crypto-asset reporting (Tax authorities) More
Poland: IP restructuring case – transfer pricing – sale of trademarks to related company, followed by licence back – deductibility of royalties – non-recognition of transactions (Supreme Administrative Court) (in Polish) (TPcases) More
Switzerland: Zurich's transfer pricing practice adapted for the asset management industry (Deloitte) More
UK: Finding the Natural Balance: public law arguments and disclosure in the FTT (Macfarlanes) More
UK: HMRC updates GfC7: Value chain analysis and offshore procurement hubs – what UK businesses need to know (PwC) More
US: AI reshapes software R&D tax credits, eligibility landscape (KPMG) More
US: Navigating the web of not-yet-final CAMT guidance (Baker McKenzie) More
US: The (r)evolution of large business compliance efforts at the IRS (Baker McKenzie) More

Tuesday, January 27

Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More
Global: How Jurisdictional and stand-alone Top-Up Taxes differ and what this means in the M&A context (Anthony Stobart) More
Global: Most benchmarking searches fail before they even reach manual review (Borys Ulanenko on LinkedIn) More
Australia: ATO issues guidance on Pillar 2 side-by-side package (Regfollower) More
Australia: From power lines to gold mines (Baker McKenzie) More
Bahrain: Domestic minimum top-up tax (DMTT) annual return now available (KPMG) More
Cyprus: Increased local file thresholds for 2026 (KPMG) More
Hong Kong: Public consultation on proposed implementation of CARF and CRS 2.0 (KPMG) More
Indonesia: Foreign ownership rules and conditional sector access in Indonesia (Dezan Shira & Associates) More
Japan: Cabinet moves to implement Pillar 2 Side-by-Side Package (Regfollower) More
Luxembourg: Luxembourg approved two new carried interest regimes (Loyens & Loeff) More
Malaysia: Updated and expanded service tax exemptions for rental and leasing services (KPMG) More
Switzerland: Transfer pricing practice adapted for the asset management industry (Deloitte) More
UK: Tax and the City review - January 2026 (Slaughter and May) More
Zimbabwe: Zimbabwe introduces broad tax changes for 2026, including digital services tax, VAT, mining adjustments (Regfollower) More

Monday, January 26

Brazil: Decree on general reduction in tax incentives (in Portuguese) More
China: Extension of VAT exemption for interest on certain state and local government bonds (in Chinese) (Government) More
India: Abolition of equalization levy and the future of digital taxation in India: An in-depth analysis on SEPs, DTAAs and the OECD global tax reforms (Anshika Singh) More
India: Regulations and directions regarding export and import of goods and services (Government) More
India: Tiger Global ruling: Supreme Court overhauls India’s tax treaty landscape (Aditya Singh Chandel on LinkedIn) More
Taiwan and US: US fact sheet on trade agreement (Government) More
UK: Updated transfer pricing guidance (Tax authorities) More

Saturday, January 24

Global: New batch of updated transfer pricing country profiles released (Deloitte) More
Global: New peer review reports on tax transparency and exchange of information on request (EOIR) released (Deloitte) More
Global: Tax policy insights – December 2025 (Alvarez & Marsal) More
Cambodia: New capital gains tax guidance (KPMG) More
EU: AG opines on VAT treatment of transfer pricing adjustments to intragroup supplies (Deloitte) More
EU: Stellantis case – transfer pricing and VAT – whether transfer pricing adjustment causes VAT liability – ECJ Advocate General’s opinion (TPcases) More
France: 2026 draft finance bill under parliamentary review (Deloitte) More
Greece: Circular provides guidance on implementation of CBAM and related obligations (Deloitte) More
Luxembourg: Luxembourg confirms a clear and competitive carried interest framework (White & Case) More
Singapore: Guidance on whether repatriation of branch profits to head office using funds from foreign-sourced dividends will render these dividends unavailable for subsequent remittance by the branch (Tax authorities) More
US: Four IRS notices address OBBBA ambiguities (Baker McKenzie) More
US: Guidance affects central and subordinate organizations with 501(c) group exemption (Deloitte) More
US: New US Postal Service rules could have implications for tax filers (PwC) More
US: Report on recent US international tax developments (EY) More
US: State tax matters (Deloitte) More
US: Trade lines (EY) More

Friday, January 23

Global: Fourth batch of updated transfer pricing country profiles (KPMG) More
Global: Most debates about PLIs miss the point entirely (Borys Ulanenko on LinkedIn) More
Global: Update transfer pricing country profiles (OECD) More
EU and US: Trump Administration signals pause on tariffs, announces framework for potential Greenland agreement (Regfollower) More
Luxembourg: Luxembourg adopts modernized carried interest regime (EY) More
Luxembourg: Start-up investment tax credit enacted (KPMG) More
Malaysia: IRB guidelines available on capital gains tax exemption for corporate restructurings (Deloitte) More
Netherlands: Interest on loan from Belgium coordination center is non-deductible (Supreme Court decision) (KPMG) More
Taiwan: Taiwan clarifies CFC rules on low-tax jurisdiction gains and losses (Regfollower) More
UK: Tax disputes newsletter - January 2026 (Macfarlanes) More
UK: Updated transfer pricing guidelines for compliance (KPMG) More
US: Fifth Circuit rejects narrow interpretation of “limited partner” for self-employment tax purposes (PwC) More
US: IRS provides interim guidance on 100% bonus depreciation under section 168(k) (Deloitte) More
Zimbabwe: Digital services withholding in lieu of nonresident VAT collection (KPMG) More

Thursday, January 22

Global: Comments on OECD public consultation on global mobility of individuals (Dragoș Dăncău on LinkedIn) More
Global: Global e–invoicing developments tracker | 14 January 2026 (EY) More
Global: Mutual administrative assistance in tax matters: limits on assistance (Jonathan Schwarz) More
Global: OECD safe harbors: Targeted relief, but complexity remains a reality (PwC video, 13:32) More
Global: The SbS Package and the irony of global tax cooperation (Leopoldo Parada) More
Albania: Overview of key tax measures in 2026 fiscal package (Deloitte) More
Algeria: Finance Law 2026: Key tax and regulatory measures impacting foreign and Algerian companies (EY) More
EU and Luxembourg: E-invoicing: EU and Luxembourg considerations for businesses (Deloitte) More
EU and US: President Trump withdraws his threat to impose tariffs on European countries in respect of Greenland – Truth Social post (Government) More
France: Social security finance law for 2026: Key measures (Deloitte) More
Germany: Draft amendments to the German RETT Act (Baker McKenzie) More
Germany: Government approves draft law addressing double RETT on share deal transactions (Deloitte) More
Luxembourg: Luxembourg launches Pillar Two registration and return filing (EY) More
Malaysia: Interim relaxation period extended for certain taxpayers implementing e-invoicing (Deloitte) More
Taiwan: Online content creators subject to VAT registration and compliance obligations (Deloitte) More
Taiwan and US: Fact Sheet: Restoring American semiconductor manufacturing leadership through an agreement on trade & investment with Taiwan (Government) More
US: Preliminary guidance on bonus depreciation provides familiar rules and favorable elections (PwC) More

Wednesday, January 21

Global: Navigating Q4 2025: Essential income tax accounting Insights (Alvarez & Marsal) More
Australia: Australian Tax Office steps up Pillar Two readiness, releasing new guidance for taxpayers (EY) More
Australia: Weekly tax round-up (Deloitte) More
Bermuda: New form requires information on corporate income tax installment payments (Deloitte) More
China: Extension of exemption on bond interest for Foreign Institutional Investors (in Chinese) (Government) More
China: VAT Implementation Regulations released - major changes effective on 1 January 2026 (EY) More
EU: EU Deforestation Regulation application postponed to 30 December 2026 (EY) More
Greece: Circular clarifies application of 30% reduction of VAT rates to specific islands (Deloitte) More
India: Comments on Tiger Global case (Rajendra Nayak on LinkedIn) More
India: GAAR applied to deny capital gains exemption for indirect share transfer under Mauritius treaty (Tiger Global case – Supreme Court decision) (KPMG) More
India: New regulations governing export and import of goods and services (KPMG) More
Kazakhstan: New requirements for confirmation of corrected, additional, and withdrawn e-invoices effective January 1, 2026 (KPMG) More
Kenya: Digital platform operator with transactional control liable for VAT (Kenya High Court decision) (KPMG) More
US: Transfer Pricing and International 2026 tax considerations (KPMG) More

Tuesday, January 20

Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More
Global: Side by Side Package: Permanent ETR safe harbour (Johann Muller on LinkedIn) More
Canada: Comments on Bank of Nova Scotia case: statutory interpretation (Kevin Kelly on LinkedIn) More
EU and US: President Trump threatens tariffs on European countries in respect of Greenland – Truth Social post (Government) More
EU and US: Trump announces new tariffs over Greenland, EU mulls USD 108 billion in retaliatory tariffs (Regfollower) More
India: Supreme Court rules GAAR overrides capital gains exemption under Mauritius treaty (Deloitte) More
India: Tiger Global-Flipkart tax dispute: A landmark test of India’s anti-avoidance regime (Dezan Shira and Associates) More
Malaysia: Guidance on treatment of income of social media influencers (Tax authorities) More
Philippines: Clarification of online registration for books of accounts and deadline extension (Deloitte) More
Singapore: Updated guidance on GloBE tax (Tax authorities) More
US: Fifth Circuit: “Limited partner” for purposes of exception to self-employment income means a partner in limited partnership with limited liability (KPMG) More
US: House passes preferential trade bills for dozens of African nations and Haiti (Deloitte) More
US: IRS notice addresses section 168(k); JCT issues list of expiring tax provisions (Deloitte) More
US: When profits come home: repatriation and taxation in the post-OBBBA era (EY) More
Vietnam: Vietnam updates corporate income tax framework, updates capital transfer rules (Regfollower) More

Monday, January 19

Global: Public comments on global mobility of individuals (OECD) More
Global: Release of the “Side-by-Side” Package by OECD/G20 Inclusive Framework (Chiomenti) More
Global: Report on digital continuous transactional reporting for VAT (OECD) More
China: Abolition of VAT refunds for certain exports (in Chinese) (Government) More
Colombia: Temporary tax measures during national state of economic and social emergency (in Spanish) (Government) More
EU: European Commission notice on Side-by-Side Package and Art. 32 of EU GloBE Directive (European Commission) More
EU: Guidelines on Foreign Subsidies Regulation (European Commission) More
EU: Q&A on one aspect of CBAM (European Commission) More
Germany: Updated guidance on application of Commentary to OECD model treaty (in German) (Government) More
Israel: Legislation implementing domestic minimum top-up tax (in Hebrew) (Government) More
UK: Guidance on imported hybrid mismatch rules (Tax authorities) More
UK: Guidance on proposed diverted profits tax reforms (Tax authorities) More
UK: Guidance on proposed PEs reforms (Tax authorities) More
UK: Guidance on proposed transfer pricing reforms (Tax authorities) More
Uruguay: Decree exempting certain entities from domestic minimum top-up tax (in Spanish) (Government) More
Uruguay: Legislation implementing domestic minimum top-up tax (in Spanish) (Government) More
US: 25% tariff on countries doing business with Iran (President Trump Truth Social post) More
US: 25% tariff on imports of certain advance computing chips (Government proclamation) More
US: 25% tariff on imports of certain advance computing chips (White House Press Release) More
US: Notice 2026-11: interim guidance on 100% additional first-year depreciation deduction under section 168(k) (Tax authorities) More

Saturday, January 17

Global: OECD releases Side-by-Side Package on Pillar Two Global Minimum Tax: Detailed review (EY) More
Global: Transfer pricing Q4 briefing (PwC) More
Canada: Husky Energy - Husky’s reply to the Crown’s response to Husky’s application for leave to appeal (Kevin Kelly on LinkedIn) More
Cyprus: Repeal of stamp duty laws (KPMG) More
Cyprus: Tax reform legislation enacted and effective January 1, 2026 (KPMG) More
EU: Advocate-General sheds light on VAT implications of transfer pricing adjustments (Loyens & Loeff) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) More
EU: Priorities of Cyprus EU Council Presidency; state of play on implementation of DAC8 and DAC9 (KPMG) More
EU: Transfer pricing adjustment only relevant for VAT purposes if qualified as adjustment of transaction price agreed between parties (KPMG) More
EU: Transfer pricing true-ups and VAT: where doctrine ends and restraint begins (Frederik Fabius on LinkedIn) More
EU: Why is the GloBE Substance-Based Tax Incentive Safe Harbour a safe harbour under Article 32 of the EU Directive? (Kasper Dziurdz on LinkedIn) More
India: Operational cost incurred by foreign head office and cross-charged to the Indian branch is deductible while computing the branch’s profits (KPMG) More
Liberia: Draft 2026 budget includes measures to tax digital economy, increase in GST (KPMG) More
Malaysia: Finance Act 2025 and related tax legislation enacted (Deloitte) More
Mauritius: VAT obligations of foreign suppliers of digital and electronic services effective January 1, 2026 (KPMG) More
Netherlands: Dutch Supreme Court curbs excessive tax interest rate (Loyens & Loeff) More
Taiwan and US: US and Taiwan reach major trade deal on semiconductors and key Taiwanese exports (Regfollower) More
US: President Trump imposes section 232 tariffs on semiconductors (PwC) More
US: Report on recent US international tax developments (EY) More
US: State tax matters (Deloitte) More
US: Trade lines (EY) More
Vietnam: Changes in new tax administration law, including to APA procedures (KPMG) More
Vietnam: Tax Administration, PIT and VAT Laws (Baker McKenzie) More

Friday, January 16

Global: Comments published on tax issues relating to global mobility of individuals (Deloitte) More
Global: The global tax journey: 2025 to 2026 (PwC podcast, 51:29) More
Global and Cameroon: PE watch (EY) More
Canada: Canada Border Services Agency issues 2026 trade compliance verification list (EY) More
EU: Key insights from the European Commission’s newly published Foreign Subsidies Regulation Guidelines (Loyens & Loeff) More
Ghana and Nigeria: From legislation to action - 2026 business outlook on tax reforms in Nigeria and Ghana (EY) More
India: Receipt of shares upon amalgamation, in substitution of shares of amalgamating company held as stock-in-trade, results in taxable business profits – Supreme Court (KPMG) More
India: Supreme Court affirms tax on Tiger Global’s 2018 Flipkart exit (Ajit Jain on LinkedIn) More
India: Tiger Global case – India / Mauritius treaty – indirect share transfer – treaty abuse – Supreme Court (Court decision) More
Malaysia: IRB guidelines address Labuan trading activity and Labuan non-trading activity (Deloitte) More
Romania: Romania implements 2026 tax reforms: Limits deductions for IP, consulting fees (Regfollower) More
Singapore: Singapore implements OECD's simplified and streamlined approach under BEPS 2.0 Pillar One (EY) More
Singapore: Singapore issues Transfer Pricing Guidelines (Eighth Edition) with helpful updates (EY) More
Tunisia: Expanded e-invoicing mandate to cover services, in addition to goods (KPMG) More
Uruguay: Uruguay updates rules on investment incentives for priority sectors (Regfollower) More
UK: Supreme Court denies VAT recovery on costs relating to sale of a subsidiary company (Macfarlanes) More
US: Trump imposes 25% tariff on AI chips imports (Regfollower) More
US: US section 232 proclamation imposes 25% tariff on certain semiconductors (EY) More
Vietnam: New corporate income tax decree (Baker McKenzie) More

Thursday, January 15

Global: Accounting, reporting implications of OECD’s Side-by-Side (PwC podcast, 14:39) More
Global: Giving credits where due (Alex Parker) More
Global: Global indirect tax news (Deloitte) More
Global: Global minimum tax: Understanding the Side-by-Side package – Slide deck and recording of OECD webinar (OECD) More
Global: OECD: Guidance on digital continuous transactional reporting (DCTR) for VAT (KPMG) More
Global: OECD Model Tax Convention – 2025 Update (KPMG) More
Global: OECD releases Pillar Two Side-by-Side package: Key tax takeaways for businesses (DLA Piper) More
Argentina: Argentina enacts 'Tax Innocence Law' that includes changes to criminal and procedural tax laws (EY) More
Canada: Canada provides guidance for steel derivative goods surtax and relief for certain steel goods (EY) More
Canada: Canada Revenue Agency reverses longstanding position on GST/HST status of trailing commissions (EY) More
China: China to abolish export VAT rebates for solar products, phase out incentives for batteries (Regfollower) More
EU: Carbon border adjustment mechanism (CBAM) successfully entered into force on January 1, 2026 (KPMG) More
Ireland: Ireland enacts Finance Act 2025, enhances R&D tax credits (Regfollower) More
Israel: Israel implements Qualified Domestic Minimum Top-up Tax effective beginning in 2026 (EY) More
Malaysia: Tax developments summary (January 2026) (KPMG) More
Mexico: Extension of tax incentives for border regions and fuels (KPMG) More
Peru: Peru extends R&D tax incentives through 2028 (Regfollower) More
Turkey: MoF issues guidance for domestic minimum top-up tax returns (Regfollower) More
Turkey: Turkey further extends Qualified Domestic Minimum Top-Up Tax filing and payment deadlines (EY) More
UK: Countdown to the International Controlled Transactions Schedule – how UK businesses can prepare for new transfer pricing reporting requirements (Macfarlanes) More
Uruguay: Ministry of Economy and Finance amends investment projects regime (EY) More
US: Accounting for income taxes: quarterly hot topics (January 2026) (Deloitte) More
US: Fourth quarter 2025 state and local tax developments (PwC) More
US: Interim guidance on permanent 100% additional first-year depreciation deduction under section 168(k), as reinstated by OBBBA (KPMG) More
US: JCT list of expiring federal tax provisions, 2025–2035 (KPMG) More
US: United States imposes immediate 25% tariff on certain advanced computing chips (KPMG) More

Wednesday, January 14

Global: E-invoicing developments tracker (as of 7 January 2026) (EY) More
Global: Global tax policy and controversy watch | January 2026 edition (EY) More
Global: Has the global minimum tax survived Trump? (Pascal Saint-Amans on LinkedIn) More
Global: We spent the last few months building the most comprehensive transfer pricing knowledge hub on the internet. And we're giving it away for free (Borys Ulanenko on LinkedIn) More
Australia: Weekly tax round-up (12 January 2026) (Deloitte) More
China: Tax updates – VAT Law Implementation Rules (Baker McKenzie) More
China and US: US to impose tariffs on Iran’s trade partners (Regfollower) More
EU: EC notice confirming application of Pillar Two side-by-side package under EU minimum tax directive (KPMG) More
EU: EU tax law: Highlights of 2025 (Loyens & Loeff) More
EU: Navigating the first wave of EU public country-by-country reporting (KPMG) More
Hungary: Decree with updated transfer pricing rules (in Hungarian) (Government) More
Mexico: 2026 tax reform - tax credit guarantee (Baker McKenzie) More
Mexico: Customs value declaration - new effective date (Baker McKenzie) More
Romania: Amendments to various direct and indirect taxes, new e-invoicing obligations (KPMG) More
US: Forthcoming proposed regulations would address the pre-OBBBA transition rule for IRC section 951(a)(2)(B) and the GILTI and FDDEI changes made by OBBBA (EY) More

Note: Items are kept in this archive for 2 months, and are then deleted.

< Back to Current News & Views (Date View) Page