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News & Views Archive

Monday, May 11

Global: Guidance on investment tax incentives (OECD) More
Global: Peer review reports on tax transparency and exchange of information on request (OECD) More
Australia: Draft legislation and related documents for News Bargaining incentive (Government) More
Brazil: Guidance on treatment of US LLCs (in Portuguese) (Tax authorities) More
Brazil: Indirect tax reforms – Federal government Decree 12,955/2026 on CBS (in Portuguese) (Government) More
Brazil: Indirect tax reforms – Joint Ordinance MF/CGIBS 7/2026, which requires that CBS and IBS operate in an integrated manner (in Portuguese) (Government) More
Brazil: Indirect tax reforms – Resolution CGIBS 6/2026 on IBS, issued by IBS Steering Committee (in Portuguese) (Government) More
EU: Announcement and related documents on plans to improve EU lawmaking (European Commission) More
EU: Press release on referral of Hungary to European Court of Justice regarding retail tax regime (European Commission) More
EU: Press release on temporary State aid framework in response to Middle East crisis (METSAF) (European Commission) More
France: New Customs Code (in French) (Government) More
France: Supreme Court’s decision on deadlines for claims relating to withholding tax (in French) (Court decision) More
Hungary: Decree which extends suspension of advertising tax (in Hungarian) (Government) More
Ireland: Guidance on investment limited partnerships (Tax authorities) More
Kenya: Comments on Finance Bill 2026 (Bowmans) More
Kuwait: Optional advance tax system (in Arabic) (Government) More
Malaysia: Ruling on exchange rate for sales tax and service tax (in Bahasa Malaysia) (Tax authorities) More
Turkey: Announcement of comprehensive tax reform package (in Turkish) (Government) More
UK: Burlington Loan Management case (interest withholding tax; Art. 12(5) of Ireland / UK treaty) (Court decision) More
UK: Guidance on increase in rate for Electricity Generator Levy (Tax authorities) More
US: Rev. Proc. 2026-21 – reinstatement of practice of issuing “significant issue rulings” for certain corporate transactions (Tax authorities) More

Saturday, May 9

Global: New OECD releases on Global Minimum Tax (GMT) (KPMG) More
Canada: Hunt’s case – whether a “penalty tax” imposed under a tax-free savings account (TFSA) anti-abuse rule is a “penalty” or a “tax” (Kevin Kelly on LinkedIn) More
Malawi: Non-resident digital services providers to register for VAT (KPMG) More
Norway: Norway proposes to introduce mandatory e-invoicing from 1 January 2027 (EY) More
Switzerland: Public consultation on whether Switzerland’s GloBE rules should delay implementation of Administrative Guidance on deferred tax for 12 months (in German) (Government) More
US: IRS reinstates significant issue ruling program for corporate transactions (Deloitte) More
US: Notice 2026-7 offers series of shortcuts in applying CAMT rules (KPMG) More
US: Regulations finalize definition of qualified tips and list of tipped occupations (Deloitte) More
US: Report on recent US international tax developments (EY) More
US: State tax matters (Deloitte) More
US: Trade lines (EY) More
US: US Trade Court: 10% import surcharge under Section 122 is unlawful (KPMG) More
Vietnam: How to start manufacturing in Vietnam: a step-by-step guide (Dezan Shira and Associates) More
Vietnam: Vietnam’s new tax and financial policies taking effect in May 2026 (Dezan Shira and Associates) More

Friday, May 8

Global: References to dynamic international standards and the tax legality principle (Sigrid Hemels) More
Global: Trade talking points (EY) More
Azerbaijan and UAE: UAE-Azerbaijan Comprehensive Economic Partnership Agreement enters into force (EY) More
Canada: Employee ownership trusts are here to stay (EY) More
Canada: Tax matters (EY) More
EU: The automotive supply chain's tax year (Loyens & Loeff) More
India: Conversion of compulsorily convertible debentures not subject to section 56(2)(viib) (tribunal decision) (KPMG) More
Italy: No tax, no treaty exemption? Italian court denies exemption for untaxed gains (BonelliErede) More
Korea and UAE: UAE-Korea Comprehensive Economic Partnership Agreement takes effect (EY) More
Kuwait: Kuwait issues Circular introducing advance payment system under MNE Tax Law (EY) More
Kuwait: Optional advance tax payment for taxpayers subject to DMTT (KPMG) More
Qatar: Qatar approves draft e-invoicing law and implementing regulations (EY) More
Singapore: Registration for Multinational Enterprise Top-up Tax and Domestic Top-up Tax – updated guidance (Tax authorities) More
Thailand: Finance Ministry announces further initiatives to boost electric vehicle adoption (Deloitte) More
US: Interim guidance on prohibited foreign entity restrictions provides clarity while raising questions (PwC) More
US: Targeted IRS rulings for corporate deals: strategic certainty with tradeoffs (Alvarez & Marsal) More

Thursday, May 7

Global, EU, Greece, and Sweden: Shipping and offshore tax update (KPMG) More
Africa and China: China announces 0% tariffs on imports from 20 African countries (in Chinese) (Government) More
Australia: Pillar Two lodgments now available in Australia (Tax authorities) More
Brazil: Impact of indirect tax reform on non-resident sellers and digital platforms (KPMG) More
Canada: Government introduces to parliament Budget 2025 Implementation Bill, No. 2 (Government) More
Chile: Chile proposes tax reform bill with investment implications for foreign investors (EY) More
EU: Temporary State aid framework in response to Middle East crisis (KPMG) More
Kenya: Government releases Finance Bill 2026 (Government) More
Korea: Guidance on filing requirements for GloBE tax (in Korean) (Tax authorities) More
Serbia: Amendments to Rulebook on VAT (KPMG) More
US: APAs in 2025: Surprising success, with challenges for the future (KPMG) More
Vietnam: Summary of recent key tax legislative developments, April 2026 (Deloitte) More

Wednesday, May 6

Global: Comments on limited usefulness of AI for tax advice (Leonard Wagenaar on LinkedIn) More
Global: The digital tax gulf (Alex Parker) More
Australia: Consultation on draft amendments to global and domestic minimum tax rules (KPMG) More
Australia: Weekly tax round-up (Deloitte) More
China and US: USTR initiates second four-year review of China Section 301 tariffs (KPMG) More
India: Receipt of shares from subsidiary in exchange for additional equity investment not subject to section 56(2)(x)(c) (tribunal decision) (KPMG) More
Indonesia: Government to temporarily bear VAT imposed on domestic airline flights (Deloitte) More
France: Country-by-country reporting: List of cooperative jurisdictions updated (Deloitte) More
Latin America: Latin American tax news (Joaquin Kersman on LinkedIn) More
Netherlands: Tax bill clarifies treatment of qualifying domestic top-up taxes for participation credit (in Dutch) (Government) More
Singapore: Guidance on income tax treatment of amalgamation of companies (Tax authorities) More
South Africa: Public consultation on implementation of bilateral APAs under double tax treaties (Government) More
Turkey: Turkey amends certain income tax and corporate tax exemptions and deductions (EY) More
US: Rev. Proc. 2026-21: Establishment of significant issue ruling program for certain corporate transactions (KPMG) More

Tuesday, May 5

Global: First Pillar Two filings face readiness test (PwC video, 9:24) More
Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More
Belgium: Incorporation of Amount B guidance; technical documentation on GloBE information return (KPMG) More
Brazil: Brazil publishes IBS and CBS regulations, marking start of operational phase of indirect tax reform (EY) More
Canada: Federal Court of Appeal finds that a trading activity was not in pursuit of profit and, thus, not a source of income where its purpose was to generate a loss (Neal Armstrong) More
China: Guidance on application of GloBE rules in Denmark, Ireland, and UAE (in Chinese) (Government) More
Cyprus: Transfer pricing – TP documentation thresholds (David Zářecký on LinkedIn) More
Finland: Public consultation on proposal to reduce corporate income tax rate by 2 percentage points to 18% in 2027 and to extend loss carry-forward period to 25 years (in Finnish) (Government) More
Nigeria: Nigeria introduces Economic Development Incentive under Nigeria Tax Act 2025 to replace Pioneer Status Incentive (EY) More
Saudi Arabia: Saudi Arabia invites public consultation on Draft Regulations for Special Economic Zones (EY) More
South Africa: Absa Bank case – applicability of GAAR – does ignorance of avoidance arrangement shield taxpayer from GAAR? (Constitutional Court decision) More
South Africa: BASF case – transfer pricing – intragroup purchase of goods – TNMM vs. CUP – comparables (High Court) (TPcases) More
South Africa: Draft rules for APA program released for public comment (KPMG) More
Sri Lanka: VAT on non-resident digital service providers effective July 1, 2026, other VAT amendments (KPMG) More
Switzerland: Withholding tax exemption for instruments issued by financial institutions that are “too big to fail” (TBTF) extended to 2031 (in French) (Government) More
US: Signing of Protocol to US-Croatia treaty suggests significant development on US treaty program (PwC) More

Monday, May 4

Global: OECD: Global Minimum Tax Implementation Toolkit published (Deloitte) More
Global: OECD releases new toolkit to support consistent implementation of the global minimum tax (OECD) More
Global: Pillar Two and tax incentives (KPMG) More
Global: What’s hidden in the latest OECD P2 FAQ? (Priscilla Koh on LinkedIn) More
Australia: Consultation on draft legislation introducing news media bargaining incentive charge (KPMG) More
Australia: Monthly tax update (PwC) More
Canada: Bill C-30 (Spring Economic Update 2026 Implementation Act) - key tax measures and effective dates (EY) More
Canada: Canadian government tables Federal Spring Economic Update 2026 (EY) More
Canada: Tax highlights from the Spring Economic Update 2026 (Deloitte) More
France: New tax on capital reductions from cancellation of shares upheld (Constitutional Council decision) (KPMG) More
India: Capital gains from trading of stock derivatives not taxable under Mauritius treaty (tribunal decision); other direct and indirect tax developments (KPMG) More
Italy: VAT refund opportunities until 9 August 2026 for transaction costs in merger-leveraged buyout transactions (EY) More
Korea: NTS sends Pillar Two filing guidance notices to domestic constituent entities (Deloitte) More
Korea: Tax rulings and cases (April 2026) (Deloitte) More
Rwanda: Rwanda introduces transfer pricing documentation filing requirement via eTax enhancement (EY) More
Taiwan: Guidance on qualification of salary expenditures for investment tax credit (KPMG) More
Turkey: Presidential decree amends participation exemption (in Turkish) (Government) More
Turkey: Turkey announces "Strong Investment Hub Program" including wide range of tax measures to support investments (EY) More
UK: Increased and extended electricity generator levy (KPMG) More
UK: Windfarm pre-construction expenses did not qualify for capital allowance; anti-avoidance provision of Ireland treaty inapplicable; ring-fence taxation for services related to oil extraction (Court decisions) (KPMG) More
US: Court of Appeals rules against Liberty Global citing economic substance doctrine (PwC) More
US: Indirect tax digest (PwC) More
US: Notice 2026-17 revives prior section 987 approach (Baker McKenzie) More
US: Report on recent US international tax developments (EY) More
US: State tax matters (Deloitte) More
US: Trade lines (EY) More
US: USTR releases 2026 “Special 301 Report” on IP rights (KPMG) More

Thursday, April 30

Global: Data-driven decisions: AI elevates transfer pricing strategy (PwC podcast, 35:16) More
Global: International tax news (PwC) More
Global: New peer review reports on tax transparency and EOIR released (Deloitte) More
Africa: VAT implementation in Liberia starts in 2027; other recent tax developments in Angola, Botswana, Congo, Liberia, Madagascar, Namibia, South Africa, and Uganda (KPMG) More
Asia Pacific: Asia Pacific financial services tax highlights (PwC) More
Australia: Comments on proposed 2.25% news media charge (Stuart Landsberg on LinkedIn) More
Australia: Government releases draft legislation for a News Media Bargaining Incentive charge (Deloitte) More
Canada: Identifying an imported mismatch arrangement may require complex or impossible determinations as to foreign arrangements (Neal Armstrong) More
Chile: Chile unveils major tax reform to boost economic recovery, support national reconstruction (Regfollower) More
EU: European Commission publishes April 2026 infringements package (Deloitte) More
EU and Hungary: Commission refers Hungary to CJEU over retail tax regime (KPMG) More
India: Issue relating to applicability of treaty tax rate for computing Dividend Distribution Tax liability to be referred to larger bench of Bombay High Court (KPMG) More
Indonesia: Corporate income tax calculation for insurance companies for FY 2025 clarified (Deloitte) More
Malaysia: Malaysia Sales and Service Tax compliance: What foreign investors must get right (Dezan Shira & Associates) More
Malaysia: Ruling issued on foreign exchange rate for sales tax and service tax purposes (Deloitte) More
Mexico: Mexico tax update: Nearshoring, audits, and treaty twists (PwC podcast, 36:17) More
Serbia: Rulebook on arm’s length interest rates for 2026 (KPMG) More
Romania: Romania consults on new mutual agreement procedure (MAP) rules (Regfollower) More
Turkey: Economic reform package expands tax incentives for investors, exporters (Regfollower) More
UAE: Voluntary e-invoicing model enables direct exchanges between sellers and customers (KPMG) More
US: Senate Finance Ranking Member Wyden introduces bills dealing with carried interest, derivatives, grantor trusts, and insurance contracts (PwC) More

Wednesday, April 29

Global: Global e–invoicing developments tracker (EY) More
Global: Tax policy insights (Alvarez & Marsal) More
Argentina: Expansion of factory customs regime (KPMG) More
Australia: ATO issues updated guidance on TP issues related to inbound distribution arrangements (Deloitte) More
Australia: Comments on draft legislation to strengthen capital gains tax rules for foreign residents – including that any retroactive application of draft legislation is unwarranted (KPMG) More
Australia: Weekly tax round-up (Deloitte) More
France: List of noncooperative states and territories updated (Deloitte) More
Germany: Legislation to expand MLI to 62 additional treaties passed by lower house of Parliament; other tax developments (KPMG) More
Hungary: Hungary maintains 0% advertising tax rate despite earlier reinstatement plans (Regfollower) More
India: A comparative study of the Income-tax Act, 1961 and the Income Tax Law, 2025 (Krativ Raj Pathak) More
India: Interjecting unilateral Indian GAAR inquiries in cross-border setting: Revisiting tax normativism post Tiger Global (Tarun Jain) More
Montenegro: Montenegro proposes draft corporate tax rules in accordance with EU ATAD (Regfollower) More
South Africa: Revised guidance on section 24C relating to timing mismatches of income and expense (KPMG) More
Thailand: Thailand BOI Alert on the period for filing progress reports (Alvarez & Marsal) More
UK: HMRC proposes CCA scheme expansion, carbon factor update from 2027 (Regfollower) More
US: House passes seven bills aimed at providing taxpayer assistance and improving tax administration (KPMG) More
US: Proposed digital asset legislation signals evolving tax framework (PwC) More
Vietnam: Guidance on customs procedures and tax declarations (KPMG) More

Tuesday, April 28

Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More
Global: Practical guidance on investment tax incentives released by OECD (Deloitte) More
Belgium: Intragroup trade name royalties: recent transfer pricing case law (Loyens & Loeff) More
Brazil: Petrobras case – transfer pricing – comparability analysis – Administrative Council for Tax Appeals (in Portuguese) (TPcases) More
EU: European Commission publishes minutes from 42nd meeting of VAT Expert Group (VEG) (EY) More
EU and Germany: Application of reduced VAT rate to short-term accommodations, but not ancillary services, allowed (CJEU judgment); other VAT developments (KPMG) More
EU and Russia: EU adopts 20th package of sanctions against Russia (KPMG) More
France: France adopts new Customs Code, effective from May 2026 (Regfollower) More
Ireland: Updated guidance on R&D tax credits (Tax authorities) More
Luxembourg: Trend alert: Preferred instruments - hybrids that talk equity, walk debt (Loyens & Loeff) More
Netherlands: Netherlands to launch digital platform for Pillar Two tax submissions in June 2026 (Regfollower) More
Norway: Supreme Court rules TP adjustment must be based on both thin cap and interest rate (Deloitte) More
Qatar: Excise tax changes include expansion to include sweetened drinks (Deloitte) More
Singapore: Updated guidance on tax framework for variable capital companies (Tax authorities) More
US: Trade lines (EY) More

Monday, April 27

Australia: Practical compliance guideline on transfer pricing issues related to inbound distribution arrangements (Tax authorities) More
Australia: Press release on foreign resident capital gains tax (Government) More
Belgium: Bill to implement digital services tax (in Dutch and French) (Government) More
Colombia: Additional tax measures enacted under state of economic emergency declared unconstitutional (in Spanish) (Court’s press release) More
India: Globe Capital Market case (buy-back of shares by company at undervalue) (Court decision) More
Kenya: Bill on tax exemption for qualifying asset transfers as part of internal reorganisation (Government) More
Luxembourg: Guidance on Amount B (in French) (Tax authorities) More
UK: Gunfleet Sands case (does pre-construction expenditure on environmental impact assessments and other technical studies qualify for capital allowances?) (Court decision) More
Vietnam: Official Letter on tax audits for long-term loss-making and low-margin enterprises (Tax authorities) More

Saturday, April 25

Global: OECD releases “Secretary-General Tax Report” ahead of G20 Finance Ministers and Central Bank Governors' first 2026 meeting (EY) More
Global: OECD’s extra work (Alex Parker) More
Global: Private wealth newsletter (Baker McKenzie) More
Australia: Expands the foreign resident CGT net (Baker McKenzie) More
Colombia: Proposed new customs regimes for assembly of electric and hybrid vehicles (KPMG) More
Finland: Government cuts corporate tax in fiscal plan for 2027–2030 (Finland) More
France: France revises tax claim deadlines after withholding tax ruling (Regfollower) More
Hungary: Advertisement tax regime temporarily suspended (KPMG) More
Ireland: Updated guidance on capital gains tax relief on a company reconstruction or amalgamation (Tax authorities) More
UK: Court of Appeal dismisses HMRC’s appeal on application of treaty main purpose test (Deloitte) More
UK: Tax investigations and disputes newsletter (Macfarlanes) More
US: District Court vacates reporting rules for cash (Baker McKenzie) More
US: IRS revives controversial transfer pricing rule after decades of dormancy (Regfollower) More
US: Report on recent US international tax developments (EY) More
US: State tax matters (Deloitte) More

Friday, April 24

Global: Report indicates that taxes on labour income rose across OECD jurisdictions in 2025 (Deloitte) More
Global: Will new OECD guidance make Mutual Agreement Procedures more effective? (KPMG) More
Australia: ATO revises transfer pricing compliance for inbound distribution arrangements (Regfollower) More
Austria: VAT on roaming services used in Austria upheld (Supreme Administrative Court decision) (KPMG) More
Belgium: Lower House reviews legislation for digital services tax (Regfollower) More
EU and Mercosur: EU-Mercosur free trade agreement: Provisional application begins May 1, 2026 (KPMG) More
France: Former interest deduction limit applies despite lender waiving favourable tax regime (Deloitte) More
Philippines: Guidance on taxation of cross-border services (KPMG) More
South Africa: South Africa updates income tax, VAT, carbon tax rules (Regfollower) More

Thursday, April 23

Global: Transfer pricing Q1 briefing – 2026 (PwC) More
Global: Work abroad: Comfortable flexibility without tax risks? (Norton Rose Fulbright) More
Belgium: Proposal to introduce digital services tax (KPMG) More
Brazil: RFB consults on substance-based tax incentive safe harbour rules (Regfollower) More
Bulgaria: New enhanced R&D deduction enacted (KPMG) More
China: China economic quarterly Q1 2026 (PwC) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) More
Finland: New guidance issued on application of Pillar Two safe harbour provisions (KPMG) More
France: Capital ownership non-discrimination clause of France / Switzerland treaty does not extend French horizontal tax consolidation regime (Supreme Administrative Court decision) (KPMG) More
Germany: BFH confirms timely PLTA settlement required for valid Organschaft (Baker McKenzie) More
Ireland: Updated guidance on foreign entity classification for Irish tax purposes (Tax authorities) More
Ireland: Updated guidance on outbound payments defensive measures (KPMG) More
Italy: “Commercial activity” requirement for participation exemption (Supreme Court decision) (KPMG) More
Italy: Guidance on application of elective alternative CFC tax (KPMG) More
Kazakhstan: Proposed amendments to Tax Code (KPMG) More
Luxembourg: Luxembourg implements Pillar One “Amount B” simplified transfer pricing rules (Regfollower) More
Montenegro: Implementation of Pillar Two global minimum tax rules (KPMG) More
Netherlands: Public consultation on additional dividend stripping measures (KPMG) More
Switzerland: Extension of the Swiss tax loss carryforward period (Loyens & Loeff) More
UK: Burlington: taxpayer wins again in treaty purpose test case (Slaughter and May) More
UK: Three’s a crowd: HMRC’s approach to employee share plan arrangements in practice (Macfarlanes) More
US: Final regulations address qualified tips deduction and information reporting (PwC) More
US: Tenth Circuit: Taxpayer’s refund claim denied under economic substance doctrine (KPMG) More
Vietnam: New implementing circular on corporate income tax (Baker McKenzie) More

Wednesday, April 22

Global: Latest on BEPS and beyond (EY) More
Global: Tax treaty round-up (Deloitte) More
Australia: Weekly tax round-up (Deloitte) More
Austria: Austria introduces relief measures to support SMEs, start-ups (Regfollower) More
Colombia: Colombia Constitutional Court strikes down VAT, excise hikes in emergency decree (Regfollower) More
France: France clarifies MAP access rules, APA roll-back conditions in transfer pricing guidance (Regfollower) More
Greece: Fourth call for proposals under “Manufacturing - Supply Chain” aid scheme announced (Deloitte) More
Greece: Second call for proposals under “Special Support Areas Regime” state aid scheme (Deloitte) More
India and Kazakhstan: Taxpayer could not be treated as partial tax resident under India / Kazakhstan treaty (Indian tribunal decision) (KPMG) More
Liechtenstein: Consultation on implementation of Pillar Two side-by-side package and exchange of GloBE information returns (KPMG) More
Malaysia: Summary of tax treatment for unit holders of REITs or property trust funds (PTFs) as from YA 2026 (Deloitte) More
Mauritius: Supreme Court clarifies the application of presumed foreign tax in context of the pooling basis (EY) More
Morocco: Morocco implements new VAT rules for foreign digital service providers (Regfollower) More
Norway: Consultation on VAT rules for remote services (KPMG) More
Qatar: Capital gains tax advantage for group restructuring transactions (KPMG) More
Qatar: Direct application of treaty withholding tax provisions (KPMG) More
Singapore and Taiwan: Singapore / Taiwan renewed income tax agreement: Key changes and practical insights (Deloitte) More
Sweden: Sweden proposes tonnage tax reforms to boost shipping competitiveness (Regfollower) More
Switzerland: Switzerland extends loss carryforward period after referendum deadline ends (Regfollower) More
UK: Comment on Burlington Loan Management case – Court of Appeal finds that purchasing an interest claim on the basis of treaty exemption did not indicate a purpose of “taking advantage” of that exemption (Neal Armstrong) More

Tuesday, April 21

Global: 5 ways to organise your TP function (Borys Ulanenko on LinkedIn) More
Global: Don’t let your IP transfer pricing catch you off guard (KPMG) More
Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More
Argentina: Key changes to Argentina’s in-bond manufacturing customs program (RAF, its Spanish acronym) (Deloitte) More
Australia: Australia proposes draft legislation to broaden foreign-resident capital gains tax regime, with transitional concession for renewables (EY) More
Australia: Capital gains, foreign residents and retrospectivity (David Watkins on LinkedIn) More
Australia: The proposed changes to the foreign resident capital gains tax rules are proposed to have retroactive effect back to 2006 (Stuart Landsberg on LinkedIn) More
Belgium: OECD Pillar One: Amount B—Simplified transfer pricing for distribution activities (Deloitte) More
Brazil: RFB consults on CSLL surcharge regulation updates (Regfollower) More
Canada: Canada temporarily suspends federal excise tax on fuel (EY) More
Croatia: Croatia publishes final revisions to Corporate Income Tax Ordinance (Regfollower) More
EU: Mutual Agreement Procedure: Call for evidence – what did stakeholders tell the Commission? (Rhys Bane on LinkedIn) More
France: France introduces “innovative young enterprises” category, extends tax exemptions to 2028 (Regfollower) More
France: Updated guidance on Advance Pricing Agreements and the Mutual Agreement Procedure (in French) (Government) More
Greece: Second call for proposals under “Large Investments” state aid scheme announced (Deloitte) More
Italy: Comment on GE Medical Systems TP case (David Zářecký on LinkedIn) More
Italy: Supreme Court assesses beneficial ownership status in cross-border dividends case involving cash pooling (EY) More
Mexico: Federal Tax Court examines beneficial ownership (PwC) More
Oman: Draft specifications for e-invoicing framework (KPMG) More
UK: Close companies, open books: HMRC consults on new reporting requirements for close companies (Macfarlanes) More
US: CBP launches IEEPA duty refund tool (KPMG) More

Monday, April 20

Finland: Guidance on numerous safe harbours under the GloBE rules (in Finnish) (Tax authorities) More
Germany: List of jurisdictions which have implemented qualified GloBE rules (in German) (Government) More
Netherlands: Guidance on definition of “joint venture” in GloBE rules (in Dutch) (Tax authorities) More
Netherlands: Guidance on Dutch characterisation of Spanish domestic economic interest grouping (in Dutch) (Tax authorities) More
Netherlands: Updated guidance on dividend stripping (in Dutch) (Tax authorities) More
Philippines: Guidance on tax treatment of inbound services (Tax authorities) More
Qatar: Announcement on exemption from capital gains tax for gains arising from intra-group corporate restructurings (Tax authorities) More
Switzerland: Guidance on GloBE rules: (1) application of Side-by-Side Package; and (2) transitional provision, Art. 9.1 (Tax authorities) More
Turkey: GloBE rules: draft GloBE return forms and implementation guidance (in Turkish) (Tax authorities) More
UK: CBAM: Letter to parliamentary committee from Chancellor of the Exchequer (Government) More
UK: Draft regulations (and related documents) on CBAM (Government) More
US: Final regulations on income tax deduction for qualified tips (Government) More
US: Proposed regulations on new 1% excise tax on certain remittance transfers (Government) More
US: Rev. Proc. 2026-19: effectively connected net investment income of foreign insurance companies (Tax authorities) More

Saturday, April 18

Global: The 3 levels of TP audit (Borys Ulanenko on LinkedIn) More
Australia: Australian Taxation Office releases new Pillar Two website guidance and announces lodgement deferral (EY) More
Brazil and Spain: Interest on Equity treated as interest in Brazil / Spain double tax treaty (Baker McKenzie) More
Colombia: Constitutional Court announces unconstitutionality of tax measures adopted under the 2025 economic emergency (EY) More
Hong Kong: The first published advance ruling case on the ship leasing tax concession in Hong Kong (KPMG) More
Netherlands: Netherlands consults on stricter anti-dividend stripping rules with 15% net return test (Regfollower) More
Netherlands: Public consultation on additional measures to combat dividend stripping (in Dutch) (Government) More
US: CBP introduces new automated tool for IEEPA duty refunds (KPMG) More
US: IRS CEO highlights filing season performance, OBBBA, IRS operations (Deloitte) More
US: Pillar Two: Impact of Side-by-Side Safe Harbour on joint ventures (Loyens & Loeff) More
US: Pillar Two: Impact of Side-by-Side Package on US inbound structures (Loyens & Loeff) More
US: Report on recent US international tax developments (EY) More
US: State tax matters (Deloitte) More
US: Treasury, IRS release series of guidance under OBBBA (Deloitte) More
Vietnam: Strengthening direct and indirect tax audits in 2026 for long-term loss-making and low-margin enterprises (KPMG) More

Friday, April 17

Global: Digital services taxes and the WTO (Reuven Avi-Yonah and Doron Narotzki) More
Global: OECD Pillar Two and U.S. GILTI: comparative analysis and policy implications for multinational tax compliance (Sourav Kumar Gupta) More
Global: Secretary‑General’s Tax Report to G20 Finance Ministers and Central Bank Governors (OECD) More
Global: Taxes vs. tariffs in a post-Pillar Two world: a legal-accounting analysis (Antonio Lopo Martinez) More
Australia: Another comment on proposed retrospective changes to capital gains tax rules (Stuart Landsberg on LinkedIn) More
Chile: Chile unveils National Reconstruction Bill with corporate tax cut (Regfollower) More
Cyprus: Cyprus Tax Authority publishes the list of low-tax jurisdictions for 2026 (EY) More
Cyprus: Low-tax jurisdictions for tax year 2026 (KPMG) More
EU: European Commission publishes minutes of 51st meeting of the Group on the Future of VAT, concerning the VAT in the Digital Age (ViDA) package (EY) More
EU: Import duty exemption under Outward Processing Relief (OPR) requires prior export at authorized customs office (Deloitte) More
India: Buy-back of shares is not taxable "receipt of property" under section (High Court decision) (KPMG) More
Israel: Israel publishes incentives law for R&D activities (EY) More
Sri Lanka: Importation and supply of fabric subject to 18% VAT rate (KPMG) More
Uganda: Uganda considers 2026-27 Budget with targeted withholding taxes across key sectors (Regfollower) More
UK: Consultation on carbon border adjustment mechanism (CBAM) regulations (KPMG) More
Ukraine: Proposed digital platform reporting and withholding tax requirements approved by Cabinet of Ministers (KPMG) More
US: CBP to begin first phase of duty refunds under IEEPA (Regfollower) More
US: Notice extends temporary relief from certain digital asset identification rules (Deloitte) More

Thursday, April 16

Global: "Limited Risk Distributor." That's the entire entity characterization in most transfer pricing files. Three words. (Borys Ulanenko on LinkedIn) More
Australia: Draft foreign resident CGT legislation would introduce retroactive law changes (Deloitte) More
Australia: Not everything is a dividend - a clean break for taxpayers on capital returns and Part IVA in Ierna and Hicks? (Alvarez & Marsal) More
Belgium: New capital gains tax—impact on share-based remuneration (Deloitte) More
China: Taxation as a driver of energy transition: how China rewrote its vulnerability to oil shocks (Luis Wolf Trzcina) More
EU: Anti-dumping duties on imports from Bahrain, Egypt, Thailand, and Brazil (KPMG) More
EU and UK: What does the EU “reset” mean for UK businesses? (Deloitte) More
Kuwait: Guidance on application of 5% tax retention rules to taxpayers within scope of DMTT (KPMG) More
Luxembourg: Guidance on cryptoasset reporting framework (CARF) (KPMG) More
Mexico: Mexico amends Article 141 provisions on guarantee of tax liabilities (EY) More
Switzerland: Guidance on application of Pillar Two side-by-side package (KPMG) More
UK: Gunfleet Sands: Supreme Court rules on the limits of “expenditure on the provision of plant” (Slaughter and May) More
US: Tariff strike zone: IEEPA refunds, audit pressure, and fragmented trade (PwC podcast, 43 mins) More
US: Transfer tax troubles – 1% excise tax on remittance transfers (Alex Parker) More

Wednesday, April 15

Global: EY's global e–invoicing developments tracker (EY) More
Global: Global tax policy and controversy watch (EY) More
Australia: Weekly tax round-up (Deloitte) More
Czech Republic: Guidance on procedures following expiration of tax assessment period (KPMG) More
Czech Republic: Proposed tax measures to mitigate rising fuel prices, clarify application of new electronic sales registration system (EET 2.0) (KPMG) More
EU: Tax at the heart of EU policymaking - simplification, digital taxation and financing EU ambitions (Loyens & Loeff) More
India: The alchemy of agreements: Examining India’s FTAs in an evolving global order (Mukesh Butani and Spandana Koona) More
Malaysia: Tax developments (KPMG) More
Mauritius: Mauritius Revenue Tribunal interprets anti-avoidance provisions in favour of the Revenue Authority (EY) More
Philippines: BIR issues guidance to banks on acceptance of 2025 tax returns and tax payments (Deloitte) More
Poland: Proposed legislation implementing ViDA; other tax developments (KPMG) More
Qatar: Qatar issues amendments to Excise Tax Law, including taxation of sweetened drinks (EY) More
Southeast Asia: SEAsia TP intelligence: A bold brew of insights (Deloitte) More
US: Varian limits Section 245A to directly held stock and adopts post Section 965(c) FTC denominator (PwC) More

Tuesday, April 14

Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More
Global: Most transfer pricing teams fix the easy stuff and leave the hard stuff untouched (Borys Ulanenko on LinkedIn) More
Global: Mutual Agreements on arbitration - implementation & costs (Rhys Bane on LinkedIn) More
Global: PE watch (EY) More
Australia: Comments on proposed non-resident capital gains tax amendments (Stuart Landsberg on LinkedIn) More
Australia: Consultation on draft legislation to strengthen capital gains tax rules for foreign residents (KPMG) More
Australia: Further comment on proposed non-resident capital gains tax amendments (Stuart Landsberg on LinkedIn) More
Australia: Treasury's exposure draft materials purporting to 'reform' Australia's taxation of capital gains made by non-residents (Stuart Landsberg on LinkedIn) More
Canada: New clean energy measures (KPMG) More
Germany: MoF issues draft amendments to Minimum Tax Implementation Ordinance (Regfollower) More
Liberia: Liberia rolls out sweeping tax reforms as GST rises to 13% (Regfollower) More
Morocco: Non-resident remote services providers required to register for VAT effective June 2026 (KPMG) More
Netherlands: Tax authority clarifies joint venture definition under Minimum Tax Act 2024 (Regfollower) More
Portugal: Appropriateness of performing working capital adjustments between a limited-risk distributor and independent comparables (David Zářecký on LinkedIn) More
Turkey: Turkey issues draft forms, guidance for Pillar Two global minimum tax (Regfollower) More
Turkey: Turkey publishes draft rules for domestic minimum corporate income tax (Regfollower) More
US: Rev. Proc. 2026-19: Foreign insurance companies; effectively connected net investment income (KPMG) More
US: US Trade Court questions Trump’s legal authority for 10% global tariffs (Regfollower) More

Monday, April 13

Global: Press release on (inter alia) expiry of WTO moratorium on customs duties on electronic transmissions (WTO) More
Global: Report on lessons for windfall profits taxes (International Tax Observatory) More
Global: US Trade Representative’s press release on expiry of WTO moratorium on customs duties on electronic transmissions (Government) More
Belgium: Amount B included in transfer pricing guidelines (in Dutch) (Tax authorities) More
Belgium: Clarification of meaning of “financial fixed asset” for purposes of dividend withholding tax exemption (in Dutch and French) (Government) More
Canada: Legislation on tax measures in 2025 Budget (Government) More
EU: Announcement of agreement to reform EU Customs Code (European Commission) More
EU: Announcement on price for CBAM certificates (European Commission) More
Hong Kong: Minutes of annual meeting between tax authorities and accounting body (Tax authorities) More
India: APA report 2025-2026 (Tax authorities) More
India: Finance Act 2026 (Government) More
Ireland: Updated guidance on participation exemption (Tax authorities) More
Italy: Decree amending several provisions in 2026 Budget Law (in Italian) (Government) More
Jamaica: OECD case study on tax capacity-building in Jamaica (OECD) More
Japan: 2026 tax reform legislation (in Japanese) (Government) More
Lithuania: Updated guidance on transfer of tax losses within group of companies (in Lithuanian) (Tax authorities) More
Netherlands: 2026 Spring Memorandum (in Dutch) (Government) More
New Zealand: Updated transfer pricing documentation guidance (Tax authorities) More
Taiwan: Guidance on double tax treaty benefits (Government) More
Turkey: Guidance on 10% domestic minimum corporate income tax (in Turkish) (Tax authorities) More
UK: Call for evidence on taxation of stablecoins (Tax authorities) More
UK: Consultation documents on corporate re-domiciliation (Government) More
UK: Guidance on UK foreign income and gains (FIG) regime (Tax authorities) More
US: 2025 annual report on APA program (Tax authorities) More
US: Proclamation concerning 50% tariffs on imports of steel, aluminum, and copper (Government) More
US: Proclamation on 100% tariffs on patented pharmaceutical imports (Government) More
US: White House fact sheet concerning 50% tariffs on imports of steel, aluminum, and copper (Government) More
US: White House fact sheet on 100% tariffs on patented pharmaceutical imports (Government) More
Vietnam: Circular 20, which covers wide range of corporate income tax issues for 2025 and later tax years (in Vietnamese) (Government) More

Saturday, April 11

Global: Carbon taxation in 2026: Emissions Trading Scheme (ETS) in expansion (Andre Dumoulin) More
Algeria: DGI suspends 2026 tax audits to drive voluntary regularisation (Regfollower) More
Australia: Strengthening the foreign resident capital gains tax regime – draft legislation (public consultation) (Government) More
Colombia and Ecuador: Ecuador to impose 100% tariffs on Colombian imports amid border security dispute (Regfollower) More
Finland: Finland addresses group identification, income allocation in new guidance on Minimum Tax Act (Regfollower) More
Italy: Revenue Agency sets filing procedures for global minimum tax return (Regfollower) More
Malta: New VAT rules on gambling and betting (KPMG) More
Netherlands: Dutch tax classification reform: what pension funds need to know (Loyens & Loeff) More
Philippines: Further clarification on taxation of cross-border services provided by non-residents (Deloitte) More
Slovak Republic: Slovak Republic announces new withholding tax rules for software payments (Regfollower) More
Turkey: Turkish Revenue Administration issues explanations regarding 2024 Global Minimum Top-up Corporation Tax return and notification forms (EY) More
US: Accounting for income taxes: quarterly hot topics (US GAAP) (April 2026) (Deloitte) More
US: Final regulations: Occupations that customarily and regularly receive tips and definition of “qualified tips” (KPMG) More
US: Proposed regulations: Excise tax on remittance transfers (KPMG) More
US: Report on recent US international tax developments (EY) More
US: State tax matters (Deloitte) More
US: Trade lines (EY) More
US: US Customs and Border Protection announces 20 April 2026 rollout of CAPE process for Phase 1 entries to administer IEEPA duty refunds in ACE (EY) More
US: US imposes new section 232 tariffs on pharmaceuticals and revises tariffs on aluminum, steel, and copper (PwC) More

Friday, April 10

Global: Between coordination and sovereignty: The illusion of multilateralism in international tax law (Guillermo Teijeiro) More
Global: Most transfer pricing teams spend 80% of their time on the wrong side of the equation (Borys Ulanenko on LinkedIn) More
Global: The most expensive Transfer Pricing mistake I've seen isn't technical (Karlos Amarillo on LinkedIn) More
Global: TP risk from market volatility (Andy Bubb on LinkedIn) More
Asia Pacific and US: The return of section 301: What does it mean for Asia Pacific? (Alvarez & Marsal) More
Hong Kong: Draft legislation on enhancements to administrative framework for AEOI gazetted (Deloitte) More
Sweden: Consultation on new R&D tax incentive models aligned with OECD side by side package (KPMG) More
Switzerland: Statement on OECD Administrative Guidance January 2025 (Baker McKenzie) More
Ukraine: Proposed changes to VAT collection on low-value imports for electronic interface enterprises (KPMG) More
US: IRS provides listing of eligible Qualified Opportunity Zone census tracts (PwC) More
US: Navigating Q1 2026: Essential income tax accounting insights (Alvarez & Marsal) More
US: Trump threatens 50% tariffs on countries supplying weapons to Iran (Regfollower) More
US: US APA report for 2025 highlights sustained demand amid a growing backlog (PwC) More
US: US tax changes and the OECD deal (Alex Parker) More
Vietnam: Vietnam tax rules on software licensing and digital services: What foreign contractors need to know (Dezan Shira & Associates) More

Thursday, April 9

Global: Global indirect tax news (Deloitte) More
Global: The new safe harbour for tax incentives under Pillar Two: when tax incentives can be “Qualified” (Alvarez & Marsal) More
Argentina: National and provincial indirect tax updates (KPMG) More
Australia: Weekly tax round-up (Deloitte) More
Chile: Nissan Chile case – transfer pricing – should full-fledged distributor and manufacturer share costs of market penetration strategy? (Tax Court decision) (in Spanish) (TPcases) More
Colombia: Transitional regime for voluntary correction of tax breaches, including invoicing errors (KPMG) More
EU: First carbon border adjustment mechanism (CBAM) certificate price now available (KPMG) More
Hong Kong: Tax highlights of 2025 annual meeting between Inland Revenue Department and HKICPA (Deloitte) More
Iceland: Icelandic Limestone case – transfer pricing – cost plus method – omission of wages and depreciation of fixed assets from cost base – burden of proof (Court of Appeal decision) (in Icelandic) (TPcases) More
Malaysia: Determination of foreign currency exchange rates for service and sales tax invoices (KPMG) More
New Zealand: New Zealand updates its transfer pricing documentation requirements (EY) More
Norway: VAT rules for remotely supplied services introduced (Deloitte) More
Switzerland: FTA clarifies Pillar Two Side-by-Side Package application (Regfollower) More
US: President Trump announces 50% tariff on all imports from countries which supply military weapons to Iran (Government) More
US: US Tax Court: Taxpayer’s section 245A dividends received deduction partially disallowed under section 246, foreign tax credit disallowance increased under section 965 (KPMG) More

Wednesday, April 8

Global: UN Tax Committee's 32nd Session sets technical work program for 2025-2029 - key highlights (EY) More
Argentina: Provincial strategic investment regime offers tax exemptions for real estate tax, gross receipts tax, and stamp duty (Buenos Aires) (KPMG) More
Australia: Monthly tax update (PwC) More
Australia: SNA case – deductibility of intra-group charges – failure to prove existence of contract (Full Federal Court decision) (TPcases) More
Belgium: Extended filing deadline for DMTT and IIR top-up tax return (KPMG) More
Belgium: Filing deadlines for first QDMTT and IIR returns extended through 30 September 2026 (Deloitte) More
Belgium: Thematic investment deduction: Apply for certificates for zero-emission transport (Deloitte) More
Belgium, France, Luxembourg, Netherlands, Switzerland, UK, and US: Tax in distressed situations (Loyens & Loeff, and Weil, Gotshal and Manges) More
Brazil and India: Brazil / India double tax treaty amended to incorporate provisions similar to multilateral instrument (KPMG) More
Canada: Husky Energy – will the Supreme Court of Canada grant leave to appeal? (Kathryn Walker) More
Canada: MEGlobal case – transfer pricing – downward TP adjustment (Federal Court of Appeal decision) (TPcases) More
Luxembourg: Reporting obligations for cryptoasset service providers (DAC8) enacted (KPMG) More
Namibia: Tax proposals in 2026/2027 budget (KPMG) More
Netherlands: Guidance clarifying meaning of treaty PE for purposes of Pillar Two rules (KPMG) More
Netherlands: Tax abuse presumption for share disposals within three years of demerger violates EU Merger Directive (Supreme Court decision) (KPMG) More
Nigeria: Tax filing obligations for companies in exploratory stage of petroleum operations (tribunal decision) (KPMG) More
Philippines: PEZA vs BOI in the Philippines: Which incentive structure fits your manufacturing or logistics model? (Dezan Shira & Associates) More
Qatar: Guidance on GloBE rules (Tax authorities) More
Romania: Changes to taxation of shares transfers, e-VAT system, excise duties, e-invoicing (KPMG) More
UK: Redomiciling a company into the UK: Government consults on the framework (Slaughter and May) More
Ukraine: Consultation on proposed amendments to transfer pricing rules, introduction of interest deduction limitation and hybrid mismatch provisions (KPMG) More
US: Customs and Border Protection audit insights from PwC’s Customs Forum (PwC) More
US: First quarter 2026 state and local tax developments (PwC) More
US: IEEPA refunds – impact across industries (PwC) More

Tuesday, April 7

Global: Allocation keys in transfer pricing: a commercial rationality framework (Ajit Jain on LinkedIn) More
Global: Global e–invoicing developments tracker | 1 April 2026 (EY) More
Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More
Global: Mutual agreements on arbitration - final decision (Rhys Bane on LinkedIn) More
Global: Worldwide VAT, GST and Sales Tax Guide 2026 (EY) More
Bahrain: Updated VAT healthcare guide (KPMG) More
Belgium: Tax authorities further extend QDMTT and IIR return deadline to 30 September 2026 (EY) More
Brazil: Brazilian tax authority issues guidance on QDMTT filing and payment (EY) More
China: China monthly tax brief (Dezan Shira and Associates) More
France: Coupole Finance case – permanent establishment – place of effective management – Administrative Court of Appeal of Nantes decision (in French) (TPcases) More
Georgia: New reporting form for international “controlled transactions” (KPMG) More
Italy: Italy clarifies R&D tax credit repayment rules under new patent box regime (Regfollower) More
Italy: KAI case – transfer pricing – deductibility of expenses allocated in 2 cost sharing arrangements – Supreme Court decision (in Italian) (TPcases) More
Latin America: Latin American tax news (Joaquin Kersman on LinkedIn) More
Oman: Establishment of international finance center preferential tax regime (KPMG) More
Singapore: Guidance on whether company satisfies prescribed economic substance requirements to be regarded as “excluded entity” under section 10L(16) (Tax authorities) More
US: Final regulations on stock buyback excise tax: Key implications for M&A transactions (Deloitte) More
US: Trade lines (EY) More

Monday, April 6

Global: WTO’s 14th Ministerial Conference: longstanding moratorium on customs duty on electronic transmissions expires (PwC) More
Australia: Taxation of property development arrangement (Full Federal Court decision) (KPMG) More
Belgium: Capital gains tax in Belgium becomes reality as of 1 January 2026 (Loyens & Loeff) More
Belgium: New capital gains tax approved by Parliament (KPMG) More
Belgium: VAT chain reform measures effective May 1, 2026 (KPMG) More
Cyprus: New anti-abuse decrees applicable to interest, dividends, and royalties (KPMG) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) More
EU: Emissions Trading System (ETS) includes maritime emissions, phased in through 2027 (KPMG) More
EU: Opinion Statement FC 1/2026 on the European Commission Call for Evidence on the Omnibus on Taxation (CFE Tax Advisers) More
Finland: Amendments to Pillar Two rules enacted (KPMG) More
India: GAAR grandfathering rules amended for transfer of investments made prior to 1 April 2017 (KPMG) More
India: Income-tax Rules, 2026: Key changes in reporting requirements relating to international tax (KPMG) More
Kuwait: Pillar Two rules include transfer pricing principles aligned with OECD Transfer Pricing Guidelines (KPMG) More
Sri Lanka: Implementation of VAT on digital services by non-residents postponed again (KPMG) More
US: 2025 US APA report: Execution drops, inventory rises, India remains top BAPA partner (Deloitte) More
US: Chicago’s social media amusement tax faces legal challenge (PwC) More
US: Report on recent US international tax developments (EY) More
US: State tax matters (Deloitte) More
US: Trump administration announces FY 2027 budget priorities (PwC) More
US: Trump administration releases FY2027 budget proposal, with IRS funding cuts (Deloitte) More
US: US presidential proclamation modifies Section 232 tariffs on steel, aluminum, copper and their derivative products (EY) More
US: US Section 232 proclamation imposes up to 100% tariffs on patented pharmaceuticals and active pharmaceutical ingredients (EY) More

Thursday, April 2

Global: Not every piece of confidential information is a trade secret. To qualify as a trade secret, three conditions must be met. (Paul Sutton on LinkedIn) More
Global: Pillar Two: Substance-based Tax Incentives Safe Harbour (Loyens & Loeff) More
Global: When was the last time someone reviewed what's inside your group service charges? (Borys Ulanenko on LinkedIn) More
Global: WTO MC14: What has been agreed and what does it mean for businesses? (Deloitte) More
Belgium: Belgium issues guidance on Pillar One Amount B (Regfollower) More
Canada: 2025 budget tax measures, including new transfer pricing rules and repeal of DST, enacted (KPMG) More
Canada: CRA amends Folio S5-F2-C1 to permit disproportionate treaty-based claims for foreign partnership taxes (Neal Armstrong) More
Canada: Updated examples of when CRA would apply GAAR (Tax authorities) More
Colombia: Corporate temporary vs individual permanent net worth tax (Baker McKenzie) More
EU: Feedback on the European Commission’s call for evidence on upcoming Tax Omnibus proposal (KPMG) More
EU: Introducing EU Inc.: A new era for cross-border business in the EU (Loyens & Loeff) More
India: India enacts corporate tax cuts in Finance Act 2026 (Regfollower) More
India: Notification 54/2026, which makes amendments to the Income Tax Rules, 1962 in relation to the application of GAAR on income from the transfer of investments (Tax authorities) More
India: Notification 55/2026, which makes amendments to the Income Tax Rules, 2026 in relation to the application of GAAR on income from the transfer of investments (Tax authorities) More
Kenya: Asset management services not VAT exempt; expenses not allocable to exempt income (Tax Appeals Tribunal decisions) (KPMG) More
Mexico: Tax incentive for film and audiovisual productions (Baker McKenzie) More
Netherlands: Netherlands introduces ‘Freedom Contribution’ in 2026 Spring Memorandum (Regfollower) More
Netherlands: Practical guidance by the Dutch Tax Authorities on the mutual agreement procedure (Rhys Bane on LinkedIn) More
New Zealand: New Zealand enacts changes to support foreign investment in infrastructure and ease tax obligations for new migrants and remote workers (EY) More
Sweden: Final report on VAT in property leasing and transfers (KPMG) More
UAE: Introduction of R&D tax incentives (KPMG) More
US: Former USTR Tai on tariffication and navigating geopolitical volatility (PwC video, 8:22) More
US: US indirect tax digest: Highlighting indirect tax developments (PwC) More

Wednesday, April 1

Australia: Weekly tax round-up (Deloitte) More
Belgium: Belgium publishes (updated) draft Pillar Two returns and guidance (EY) More
Cyprus: Amendments to VAT laws addressing real property (KPMG) More
India: India reduces excise duty on petrol and diesel, introduces windfall tax on exports (Regfollower) More
India: Intra-group share buyback qualifies as reorganization under treaty (tribunal decision); other recent tax-related court decisions (KPMG) More
Japan: 2026 tax reform bills passed by National Diet (KPMG) More
Japan: Japan enacts the side‑by‑side SH – Not an April Fools' joke! (Takato Masuda on LinkedIn) More
Jersey: Common Reporting Standard technical guidance notes published (Deloitte) More
Korea: Tax benefits for reshoring investment accounts (RIAs) and increase in foreign dividend income exclusion rate proposed (Deloitte) More
Korea: Tax relief for entities affected by Middle East tensions; Pillar Two pre-filing available (Deloitte) More
Korea: Tax rulings and cases (April 2026) (Deloitte) More
Mauritius: Mauritius Revenue Tribunal interprets statutory timing provision in authority's favour (EY) More
Netherlands: Dutch tax policy guidance on foreign pension funds (Loyens & Loeff) More
Poland: Legislation decreasing excise duty on fuel passed by lower house of Parliament; other tax developments (KPMG) More
US: IRS reports decline in advance pricing agreement executions amid staffing challenges (Regfollower) More
US: Recent developments and guidance on tax accounting issues (PwC) More
Vietnam: Summary of recent key tax legislative developments (Deloitte) More

Tuesday, March 31

Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More
Global: Global Value Chains and the Separate-entity Principle: Rethinking intra-group relationships in Corporate Law and International Tax Law (Bahareh Gholizadeh and Ricardo Garcia Anton) More
Global: Mutual Agreements on Arbitration - Arbitration Process (Rhys Bane on LinkedIn) More
Australia: Government announces fuel excise and road user charge cuts (Deloitte) More
Belgium: Important modification to wage withholding tax exemptions proposed (Deloitte) More
Canada: Canada's 2025 budget implementation bill no. 1 receives Royal Assent (EY) More
Canada: Owens Corning case – outbound royalties – transfer pricing – downward TP adjustment – CFC (FAPI) rules (Tax Court of Canada) (TPcases) More
Cyprus: Income tax incentive introduced to encourage skilled individuals to relocate (Deloitte) More
EU: Agreement to reform EU Customs Code (KPMG) More
EU: European Commission launches consultation on e-invoicing (EY) More
France: Interest paid to shareholders: First 2026 quarterly interest rate limit established (Deloitte) More
France and Switzerland: French–Swiss dividend flows are under increasing scrutiny (Anne-Lise Delafontaine on LinkedIn) More
Ireland: Updated guidance on outbound payments defensive measures (Tax authorities) More
Italy: GE Medical Systems case – transfer pricing – intragroup purchase of medical equipment – Supreme Court (TPcases) More
Italy: Italy enacts emergency adjustments to specific provisions of 2026 Budget Law (Regfollower) More
Japan: Administrative guidance on UTPR and QDMTT (KPMG) More
Netherlands: Comment on Dutch court decision on profit allocation to a foreign permanent establishment (David Zářecký on LinkedIn) More
Philippines: Law allowing suspension or reduction of excise taxes on petroleum products approved (Deloitte) More
Tanzania: Amadeus Global Travel case – transfer pricing – application of TNMM – OECD Transfer Pricing Guidelines – Court of Appeal (TPcases) More
US: Announcement 2026-8: U.S. APMA program, APA statistics for 2025 (KPMG) More
US: Lost in FX Translation: The latest 987 regs (PwC podcast, 29:22) More
US: Relief for prior interest limitation and depreciation elections (KPMG) More
Vietnam: MoF issues updated guidance on CIT for 2025 tax year, onwards (Regfollower) More
Vietnam: Update on capital transfer taxation under new regulations (EY) More

Monday, March 30

Australia: Board of Taxation’s consultation guide for thin capitalisation review (Government) More
Australia: Guidance on GloBE rules (Lodging, paying and other obligations) (Tax authorities) More
Australia: Guidance for tax practitioners on AI use (Tax Practitioners Board) More
Australia and EU: Free trade agreement – Australian prime minister’s press release (Government) More
Ethiopia: Regulation establishing new performance-based investment incentive regime (Government) More
Finland: Bill concerning taxation of offshore windmills (in Finnish) (Government) More
India: FAQs on transition from Income-tax Act, 1961 to Income-tax Act, 2025 (Tax authorities) More
India: Income-tax Rules, 2026 (Tax authorities) More
India: Vesta Wind case (Application of non-discrimination article in Denmark / India double tax treaty) (Tribunal decision) More
Lithuania: Guidance on tax treatment of profit distributions from transparent entities (in Lithuanian) (Tax authorities) More
Poland: Social media post confirming Government proceeding with 3% digital services tax (in Polish) (Government) More
Russia: Deadline for foreign entities to claim tax refunds (in Russian) (Tax authorities) More
Russia: Updated guidance on mutual agreement procedure under Russia’s double tax treaties (Tax authorities) More
Vietnam: Announcement on transfer pricing and CbC reporting (in Vietnamese) (Government) More

Saturday, March 28

Global: A few thoughts on the recent application of the beneficial ownership limitation in tax treaty disputes (Robert Danon) More
Global: The Latest on BEPS and Beyond in review: Key OECD, EU and other developments in 2025 and a preview of 2026 (EY) More
Africa: Recent tax developments in the African Tax Administration Forum (ATAF), Algeria, Benin, Burundi, Eswatini, Gabon, Malawi, and Namibia (KPMG) More
Australia: Administrative amendments to domestic minimum tax provisions (KPMG) More
Australia: Comment on Tabcorp case, ATO’s decision impact statement on PepsiCo case, and speech by Justice Kirby (Stuart Landsberg on LinkedIn) More
Australia: Termination of taxpayer’s gaming licenses did not result in deductible loss under TOFA rules (Full Federal Court decision) (KPMG) More
Canada: CRA adopts the position that partnerships formed under provincial law are resident in Canada for CRS purposes (Neal Armstrong) More
Canada: Owens Corning – Tax Court of Canada finds that its lack of jurisdiction over downward transfer-pricing adjustments applies to FAPI adjustments (Neal Armstrong) More
Cyprus: VAT and excise duty relief measures for electricity, motor fuels, and food (KPMG) More
France: France releases form for statement of assessment of the supplementary (top-up) tax (Regfollower) More
Hong Kong: Tax issues discussed in 2025 annual meeting between tax authority and accountants’ group (KPMG) More
India: Finance Bill, 2026 passed by lower house of Parliament with direct tax amendments (KPMG) More
India: No goodwill created in related-party amalgamation (tribunal decision) (KPMG) More
Ireland: Revenue updates participation exemption guidance for foreign distributions (Regfollower) More
Italy: Annual contribution applicable to digital, media, and platform activities (KPMG) More
Kenya: Tax Appeals Tribunal ruling on treatment of principal loan write-off creates uncertainty (EY) More
Russia: MoF updates guidance on mutual agreement procedure requests (Regfollower) More
Taiwan: MoF outlines treaty relief for foreign e-services profits (Regfollower) More
UK: Corporate redomiciliation consultation published (Deloitte) More
UK: Government consults (again) on new regime for corporate redomiciliations into the UK (Macfarlanes) More
US: Aircraft quarterly newsletter – Q1 2026 (PwC) More
US: CRA resolution on energy tax incentives voted down (Deloitte) More
US: Report on recent US international tax developments (EY) More
US: State tax matters (Deloitte) More
US: Trade lines (EY) More
US: US reiterates WTO reform recommendations ahead of 14th ministerial conference (Deloitte) More

Friday, March 27

Global: 2026 report released on jurisdictions’ anti-corruption and integrity frameworks (Deloitte) More
Global: A&M tax policy insights – February 2026 (Alvarez & Marsal) More
Global: International tax news (PwC) More
Australia: “Ambitious Australia”: Will proposed R&D reform turn ambition into action? (Deloitte) More
Australia: Guidance on tax consolidated group restructures and GloBE transition rules (Tax authorities) More
Australia and EU: Australia and EU finalize free trade agreement (KPMG) More
Bahrain: Overview of draft law introducing 10% corporate income tax (KPMG) More
Belgium: Belgian Tate & Lyle WHT exemption: new guidance on financial fixed asset condition (Loyens & Loeff) More
Belgium: Summary of recent tax developments (KPMG) More
Brazil: New alphanumeric format for taxpayer registry (KPMG) More
Canada: ExxonMobil Canada case – transfer pricing case – deductibility of feasibility costs (Tax Court’s decision) (TPcases) More
Costa Rica: Updated rules for informational return for transactions not supported by e-invoice (KPMG) More
India: Transfer pricing changes in final Income-tax Rules, 2026 (KPMG) More
Slovakia: New withholding tax rules for software payments (KPMG) More
Spain: Council of Ministers approves e-invoicing mandate for B2B transactions (KPMG) More
Vietnam: Guidance on import license requirements for chemicals requiring special control (KPMG) More

Thursday, March 26

Global: Comment on the state of the GloBE rules (Lotfi Sellami Khelil on LinkedIn) More
Global: Shipping and offshore tax update (KPMG) More
Australia: Thin capitalisation and the attribution of risk-weighted assets to Australian branches of foreign banks - ATO compliance approach (Tax authorities) More
Belgium: SPF publishes Pillar Two QDMTT draft returns, schema ahead of 2026 filing (Regfollower) More
Croatia: Croatia consults on corporate income tax regulation amendments for 2026 (Regfollower) More
Czech Republic: Subsidiary deemed to be contract manufacturer of foreign parent company (Supreme Administrative Court decision) (KPMG) More
EU and US: Why Europe should strategise on the U.S. DBCFT debate, and fast (Maarten de Wilde) More
France: FTA issues new guidelines on withholding tax rules for certain non-resident dividends (Deloitte) More
Germany: Failure to tax deemed capital gain on “hidden contribution” not a reduction in shareholder’s income; other tax developments (KPMG) More
India: CBDT rolls out 2026 income tax rules with expanded transfer pricing framework (Regfollower) More
Ireland: Updated guidance on GloBE rules (Tax authorities) More
Spain: Government approves Royal Decree implementing mandatory B2B electronic invoicing (EY) More
UAE: UAE issues Research and Development Tax Credit legislation (EY) More
US: Alternative streamlined delivery method for Form 1099-DA payee statements proposed (Deloitte) More
US: IRS creates limited opportunity to revisit “irrevocable” section 163(j) elections (Alvarez & Marsal) More

Wednesday, March 25

Global: Tax treaty round-up (Deloitte) More
Global: The tax challenges of the “blue economy”: the new economic frontier (Pablo Porporatto) More
Global: Trade talking points (EY) More
Australia: Australia gazettes 2026 global, domestic minimum tax amendment determination (Regfollower) More
Australia: How the new Division 296 tax will affect Individuals with high super balances (Deloitte) More
Australia: The S.N.A Group Pty Ltd litigation and transfer pricing (Deloitte) More
Australia: Weekly tax round-up (Deloitte) More
Australia and EU: Australia–European Union Free Trade Agreement signed (Deloitte) More
Belgium: New draft domestic top-up tax return published for information purposes only (KPMG) More
Cyprus: Cyprus mandates new documentation requirements for cross-border payments to low-tax jurisdictions (Regfollower) More
EU: European Commission proposes “EU Inc.” corporate form under the 28th regime (PwC) More
EU: European Commission publishes proposal on the 28th Regime (EU Inc.) (EY) More
Mexico: Taxpayer entitled to interest on tax found unlawful only if judgment includes express order to refund (Supreme Court decision) (KPMG) More
Mongolia: Mongolia announces broad tax reforms, cuts corporate tax to 15% (Regfollower) More
Netherlands: Netherlands announces changes to non-EU VAT refund scheme as of 1 April 2026 (EY) More
Romania: Romania introduces mandatory deferred tax disclosure and option to apply IFRS for entities in scope for BEPS Pillar Two (EY) More
Switzerland: Switzerland ratifies GIR MCAA (Deloitte) More
Turkey: Pilot for electronic VAT returns expanded to additional provinces (KPMG) More
UK: Finance Act 2026 receives Royal Assent (Regfollower) More
UK: HMRC updates CbC reporting guidance (Regfollower) More
Vietnam: MoF drafting new transfer pricing, taxpayer obligations, CbC reporting rules (Regfollower) More

Tuesday, March 24

Global: Convergence of judicial tax treaty interpretation: wishful thinking or an observable trend? (Wim Wijnen on LinkedIn) More
Global: Digital tax tensions rise as global positions split (PwC video, 5:45) More
Global: E–invoicing developments tracker (EY) More
Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More
Global: Ideas to update WTO aired during US congressional hearing (Deloitte) More
Global: Mutual agreements on arbitration - appointment of arbitrators (Rhys Bane on LinkedIn) More
Argentina: Argentina enacts amendments under Labor Modernization Law affecting income tax, VAT and excise taxes (EY) More
Argentina: Argentina extends the Incentive Regime for Large Investments application period and amends its regulations (EY) More
Australia: Consultation guide for Board of Taxation’s review of thin capitalization amendments (KPMG) More
Belgium: Taxpayer properly included arm’s length intercompany royalties in computing innovation income deduction (court decision) (KPMG) More
Bulgaria: Comment on transfer pricing case on treatment of pass-through costs (David Zářecký on LinkedIn) More
EU: EU Foreign Subsidies Regime: emerging trends shaping deals in 2026 (Slaughter and May) More
Germany: Requirements for performance of profit transfer agreement in a tax group (Federal Fiscal Court decision) (KPMG) More
Hong Kong: Guidance on whether a Hong Kong–incorporated ship leasing company qualifies as a "qualifying ship lessor" under section 14P (Tax authorities) More
India: FAQs on transition to Income-tax Act 2025 (KPMG) More
India: Thin capitalization rules violated non-discrimination clause under Denmark treaty (tribunal decision) (KPMG) More
Israel: Banks agree on one-time payment deal to state, abandons proposed excess-profit tax (Regfollower) More
Italy: Italy approves Pillar Two annual declaration model (PwC) More
Luxembourg: Luxembourg implements measures extending automatic exchange of information (EY) More
Malaysia: Guidance on tax treatment of unit holders in real estate investment trust (REIT) or property trust fund (PTF) (Tax authorities) More
Montenegro: Amendments to VAT law enacted by parliament (KPMG) More
Philippines: Guidance concerning tax audits, electronic letters of authority, and annual income tax returns (KPMG) More
Russia: Russia clarifies corporate tax refund deadline for foreign entities (Regfollower) More
South Africa: Implementation of cryptoasset reporting framework (CARF) (KPMG) More
US: Guidance released on digital assets, 163(j) and 168(k), nonpersonal use vehicles (Deloitte) More
Vietnam: Key transitional issues for FY2025 CIT finalization under new decree 320 & circular 20 (Alvarez & Marsal) More

Monday, March 23

Austria, France, Italy, Spain, Turkey and UK: Announcement on location fees on ads delivered to countries with digital services taxes (Meta) More
Australia: Government-appointed panel’s report on Australia’s R&D situation (Government) More
Australia: Updated guidance on GloBE rules – interactions with other provisions (Tax authorities) More
Australia: Updated guidance on GloBE rules – when and how the Pillar Two rules apply (Tax authorities) More
Bahrain: Updated version of Imports and Exports VAT guide (Tax authorities) More
Brazil: Guidance on interest on net equity (in Portuguese) (Tax authorities) More
Canada: C & W Offshore case (Beneficial ownership of royalties – Art. 12 of Canada / UK double tax treaty – agency or conduit?) (Court decision) More
Chile: Guidance on payments made by Chilean distributors to US software providers (in Spanish) (Tax authorities) More
EU: Announcement of proposal for EU Inc corporate law framework (European Commission) More
France: Guidance on new dividend withholding tax rules for certain outbound dividends (in French) (Tax authorities) More
France: Liebherr case (Non-discrimination – Art. 26(5) of France / Switzerland double tax treaty) (in French) (Court decision) More
Italy: Announcement on proposed changes to 2026 Budget Law (in Italian) (Government) More
Korea: Presidential Decree No. 36128, which includes detailed computational rules for domestic minimum top-up tax (in Korean) (Government) More
Netherlands: Announcement on e-invoicing (in Dutch) (Government) More
UAE: Announcement of new R&D tax incentive regime (Government) More
UK: Consultation document on proposals to extend uncertain tax treatment (UTT) regime (Tax authorities) More
US: Notice 2026-20: one-year extension of temporary relief for making adequate identification of units of digital assets held in broker’s custody (Tax authorities) More
US: Rev. Proc. 2026-17: transition guidance under sections 163(j) and 168(k) for excepted trade or business elections (Tax authorities) More
US: USTR notice on section 301 investigations on whether forced labour is used in the supply chains of 60 economies (Government) More

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