Thursday, September 10

• Global: Global indirect tax news (Deloitte) More

• Australia: Comments on Hilton Part IVA (GAAR) case: A strong commercial outcome does not, by itself, explain the tax structure used to achieve it (Neil Pereira on LinkedIn) More

• Australia: Comments on Hilton Part IVA (GAAR) case: Did Hicks check out of Hilton too soon? (Stuart Landsberg on LinkedIn) More

• Australia: Guidance on reintroduced loss carry back tax offset (KPMG) More

• Australia: The ATO has reversed its trend of anti-avoidance MNE losses in recent years in Pepsi, Mylan and Minerva with its Part IVA (GAAR) win in Hilton (Andy Bubb on LinkedIn) More

• Australia: Weekly tax round-up (Deloitte) More

• Canada and US: US announces import bans and modified tariffs on Canadian alcoholic beverages, dairy, and motor vehicle-related products (KPMG) More

• Canada and US: US bans certain Canadian alcoholic beverages, dairy and motor vehicle products under section 338; modifies scope of existing 50% duties (EY) More

• France: Comments on Ariston transfer pricing case (David Zářecký on LinkedIn) More

• India: Consideration in excess of FMV received upon issuance of convertible debentures not taxable income (tribunal decision) (KPMG) More

• UK: Tax investigations and disputes newsletter (Macfarlanes) More

• US: Federal Circuit Court of Appeals holds taxpayers may not offset US net investment income tax with foreign tax credit (EY) More

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Wednesday, September 9

• Global: A wrong website can ruin a transfer pricing benchmark before the review even starts (Borys Ulanenko on LinkedIn) More

• Global: E-invoicing developments tracker (EY) More

• Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More

• Global: Trade talking points (EY) More

• Australia: 30% Minimum tax on discretionary trusts: Exposure draft legislation released (Deloitte) More

• Australia: ATO software ruling finalized: What next? (Deloitte) More

• Australia: Tranche 2: Negative gearing and new residential dwellings legislation (Deloitte) More

• Australia: Tranche 2 draft legislation: Capital gains tax (Deloitte) More

• Canada: Canada extends suspension of federal excise tax on fuel (EY) More

• Canada: Harvard Properties case – Federal Court of Appeal finds in a section 160 context that the FMV of a note and preferred shares equaled the cash amount that their transferee agreed to pay for them (Neal Armstrong) More

• Colombia: Introduction of national carbon market regulatory framework, including national carbon tax (KPMG) More

• EU: Information powers of authorities and fundamental principles of law under the EU court’s microscope (Jonathan Schwarz) More

• France: FTA issues new guidelines on extension of exceptional temporary surtax (Deloitte) More

• Greece: Draft bill proposes foreign direct investment incentive regime (Deloitte) More

• Pakistan: Recent guidance on income tax, sales tax, and customs duties (KPMG) More

• Poland: Proposed temporary corporate tax rate increase for energy and fuel sectors; other tax developments (KPMG) More

• Switzerland: Future tax reforms boost competitiveness strategy (Baker McKenzie) More

• UK: Promoting the UK as a Treasury Centre (Slaughter and May) More

• US: 1% floor on charitable deductions may erode NOL carryovers (KPMG) More

• US: Automatic accounting method change procedures for R&E expenditures under Rev. Proc. 2026-32 (KPMG) More

• US: IRS accepting applicants for 2027 CAP program beginning September 8 (KPMG) More

• US: Trump proposes tariffs on generic pharmaceuticals – what companies should know (PwC) More

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Tuesday, September 8​

• Global: Pillar Two and transactions: why Pillar Two can no longer be an afterthought in M&A (Ross Robertson on LinkedIn) More

• Global: When a permanent establishment disappears, what happens to the hidden gains? (Marco Mosconi on LinkedIn) More

• Canada: Comment on Husky Energy case – beneficial ownership under Canada / Luxembourg treaty (Błażej Kuźniacki on LinkedIn) More

• EU and UK: TOGCs and leases - a rich tapestry (Slaughter and May) More

• Taiwan: Business tax obligations of Taiwanese taxpayers which purchase inbound digital services from foreign suppliers (Tax authorities) More

• UK: Branching out: what the Barclays case means for UK VAT grouping (Macfarlanes) More

• US: Lights, camera...tax breaks! (Alex Parker) More

• US: President endorses data center development, entertainment tax incentive (Deloitte) More

• US: Trade corner (Deloitte) More

• US: Treasury, IRS release wave of tax guidance (Deloitte) More

• US: US Federal Circuit Court of Appeals finds that Art. XXIV of the Canada / US treaty did not create a right to an FTC independent of the Code provisions (Neal Armstrong) More

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Monday, September 7​

• China: End of tax exemption on certain dividends and bonuses paid to foreign individuals (in Chinese) (Government) More

• Greece: Draft bill on new incentives for foreign direct investment (in Greek) (Government) More

• Hong Kong: Sinolink case (Debt vs. equity characterisation) (Court decision) More

• India: LG Electronics case (Deputation (i.e., secondment) of expatriate employees from Korean parent to Indian subsidiary: “fixed place of business” PE under India / Korea treaty?) (Tribunal decision) More

• Ireland: Updated guidance on GloBE rules (pre-transition current and deferred tax adjustments) (Tax authorities) More

• Netherlands: Government’s appraisal of EU’s Omnibus proposal (in Dutch) (Government) More

• New Zealand: Draft guidance on characterisation of outbound software payments (Tax authorities) More

• Qatar: Decisions implementing administrative aspects of GloBE rules, including currency conversion rules, simplified reporting procedures, and transitional CbC reporting safe harbour (Tax authorities) More

• Sweden: Bill to amend administrative rules on reporting of dividend withholding tax (in Swedish) (Government) More

• UK: Knights Developments case (Trading profits from land development in UK: applicability of Art. 6 and Art. 13 of Isle of Man / UK double tax treaty) (Court decision) More

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Saturday, September 5

• Global: Comments published on revisions to model reporting rules for digital platforms (Deloitte) More

• Australia: Software royalties: final taxation ruling and draft guidance (Tax authorities) More

• Australia: Draft legislation for discretionary trust minimum tax and related measures (KPMG) More

• Australia: Interim report finds that safeguard measures on fabricated structural steel unlikely to proceed (Deloitte) More

• Korea: NTS announces Tax Administration Plan (Deloitte) More

• Korea: Tax rulings and cases (August 2026) (Deloitte) More

• Philippines: Incentives for electric vehicle production (KPMG) More

• Singapore: Income tax treatment of loan waiver (Tax authorities) More

• US: Final regulations: Deduction for qualified passenger vehicle loan interest enacted under OBBBA (KPMG) More

• US: Rev. Proc. 2026-32: Automatic accounting method change procedures for R&E expenditures and residential construction contracts (KPMG) More

• US: State tax matters (Deloitte) More

• US: Tax news & views (Deloitte) More

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Friday, September 4​

• Australia: CGT, trust taxation and real property reforms (Baker McKenzie) More

• Croatia: Proposed tax measures to address inflation (KPMG) More

• Egypt: New tax laws introduce VAT, income tax, dispute resolution, and stamp tax changes (KPMG) More

• France: Management package gains remain exposed to salary taxation (Baker McKenzie) More

• Italy: Pillar Two side-by-side package transposed into domestic law (Deloitte) More

• Latin America: Latin American tax news (August 2026) (Joaquin Kersman) More

• Malaysia: E-invoicing threshold increased to RM3 million effective September 1, 2026 (KPMG) More

• Qatar: Qatar publishes first wave of implementing decisions for Global and Domestic Minimum Tax framework (EY) More

• Saudi Arabia: Saudi Arabia issues procedural guide on tax and customs operations in Special Economic Zones (EY) More

• Spain: Wealth tax exemption requires robust business evidence (Baker McKenzie) More

• UAE: FTA introduces new input tax obligations (Baker McKenzie) More

• Uruguay: Uruguay repeals QDMTT exclusion Decree and introduces compensation mechanism for taxpayers under stability clauses (EY) More

• US: Federal Circuit narrows treaty-based FTC relief (PwC) More

• US: Report on recent US international tax developments (EY) More

• US: Trade lines (EY) More

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Thursday, September 3

• Global: Comment on Art. 6.2.1 of GloBE rules (Lotfi Sellami Khelil on LinkedIn) More

• Global: How early tax input improves outcomes in carve-outs (EY) More

• Australia: Tax Ombudsman seeks feedback on tax administration review priorities and Director Penalty Notices (KPMG) More

• Canada: Comment on Foresters case (Kevin Kelly on LinkedIn) More

• China: Guangdong piloting advance tax rulings for large enterprises to support high-quality development in the Greater Bay Area (PwC) More

• China: VAT treatment of non-taxable transactions (in Chinese) (Tax authorities) More

• Curaçao: Parliament passes Pillar Two legislation (EY) More

• Greece: Minister of Finance issues FY 2024 list of jurisdictions with preferential tax regime (Deloitte) More

• Italy: Data centres and permanent establishments: Italy’s expanding enforcement meets treaty limits (Michele Dimonte and Francesco Olivieri, BonelliErede) More

• Italy: Input VAT recovery deadlines extended (KPMG) More

• Poland: Proposed amendments to income tax regulations; other tax developments (KPMG) More

• US: US Customs and Border Protection issues notice seeking comment on heightened import disclosure and supply chain visibility requirements (EY) More

• US: Will Side-By-Side survive a change in DC? (Alex Parker) More

 

 

Wednesday, September 2

• Global: International tax news (August 2026) (PwC) More

• Global: Pillar One: What began as a grand attempt to redraw the map of international taxation became an impressive demonstration of how difficult it is to move the world’s tax authorities from agreement in principle to agreement in practice (Lotfi Sellami Khelil on LinkedIn) More

• Global: Two steps to challenge a transfer pricing benchmark (Borys Ulanenko on LinkedIn) More

• Africa: Overview of recent tax developments (July / August 2026) (KPMG) More

• Australia: Enactment of news media bargaining incentive law targeting large digital platforms (KPMG) More

• Australia: Weekly tax round-up (Deloitte) More

• Canada: CRA expands its EIFEL webpage to provide more detailed guidance on the financing (non borrowing-lending) IFE and IFR rules (Neal Armstrong) More

• India: Retrospective application of amendment to fees for technical services limited (court decision); other direct and indirect tax developments (KPMG) More

• Malaysia: New and updated service tax policies available on rental or leasing services (Deloitte) More

• Thailand: Extension of reduced 7% VAT rate (Deloitte) More

• UK: Can we fix it? Yes, we must! HMRC’s new error correction powers (Macfarlanes) More

• US: Federal Circuit: Foreign tax credits under Canadian and French tax treaties cannot offset net investment income tax (KPMG) More

• US: Proposed regulations address OBBBA amendments to s. 951 and 951A pro rata share rules (Deloitte) More

• US: US CBP seeks comments on heightened import disclosure and supply chain visibility requirements (KPMG) More

• Venezuela: Tax aspects of the OLH regulatory framework (Baker McKenzie) More

 

 

Monday, August 31

• Global: Transfer pricing of intragroup services – public comments (OECD) More

• Australia: Draft guidance on crypto-assets (Airdrop) (Tax authorities) More

• Australia: Draft guidance on crypto-assets (Wrapping smart contract) (Tax authorities) More

• Botswana: Substantial economic presence regulations (Government) More

• Canada and US: 50% US tariff on certain Canadian imports – US Customs and Border Protection guidance (Government) More

• Canada and US: Canada imposes counter-tariffs on certain US imports (Government) More

• Canada and US: US / Canada tariffs: timeline of key dates and documents (Blakes) More

• Italy: DST case – does Italy’s DST apply to direct sales by platform owner? (in Italian) (First-Instance Tax Court of Milan) (Court decision) More

• Korea: Tax agency launches probes into 50 firms over misuse of corporate-owned homes (Korea Times) More

• Lithuania: 200% deduction for investment in advanced technologies – draft tax law amendments (in Lithuanian) (Government) More

• Netherlands: Estimated cost for Netherlands of EU’s Omnibus proposal (in Dutch) (Jan van de Streek and Jan Vleggeert) More

• South Africa: Public consultation paper on e-invoicing and digital reporting (Government) More

• UAE: Due diligence requirements for input VAT recovery (Tax authorities) More

• US: Maryland digital advertising tax case (Apple) – tax held to be invalid, for several reasons (Court decision) More

• US: Maryland digital advertising tax case (Google) – tax held to be invalid, for several reasons (Court decision) More

• US: Maryland digital advertising tax case (Peacock TV) – tax held to be invalid, for several reasons (Court decision) More

• US: Rules for allocation of CFC income among US shareholders – proposed regulations (Government) More

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Saturday, August 29

• Global: Comments on UN 2025 model double tax treaty (Lucas de Lima Carvalho on LinkedIn) More

• Global: Tax policy insights (July 2026) (Alvarez & Marsal) More

• Global: The UN Tax Convention draft protocol on cross-border services: clear direction but crucial details left open (Frederik Heitmüller on ICTD Blog) More

• Global: UN 2025 model double tax treaty (updated) (UN) More

• Global: UN Intergovernmental Negotiating Committee advances negotiations on Framework Convention and early protocols during fifth substantive session (EY) More

• Global: Whole-entity TNMM is wonderfully efficient. One company, one margin, one conclusion (Borys Ulanenko on LinkedIn) More

• Australia: Bills implementing corporate loss carryback and other tax reforms, tariff changes receive Royal Assent (KPMG) More

• Canada and UK: Canada ratifies UK accession to CPTPP (Deloitte) More

• Canada and US: Canada announces counter-tariffs in response to new US tariffs (EY) More

• China and Hong Kong: When Hong Kong holding companies may be denied China’s 5% dividend tax preference (Ascentium) More

• US: FCC revises “Covered List” treatment of certain power inverters eligible for section 45X credit (KPMG) More

• US: Proposed regulations would implement OBBBA's overhaul of CFC pro-rata share rules (EY) More

• US: Report on recent US international tax developments (EY) More

• US: State tax matters (Deloitte) More

• US: US Court of Federal Claims: Canadian charity not entitled under Canada treaty to refund of pro rata share of tax withheld on dividend income earned through Canadian unit trust (KPMG) More

 

 

Friday, August 28

• Global: Taxing data as the new oil (Ana Paula Dourado on SSRN) More

• Global: Transfer pricing – Manual benchmark review is usually framed as a time problem. I think the bigger issue is control (Borys Ulanenko on LinkedIn) More

• Global: Transfer pricing, treaty benefits reshaped by OECD’s tax update (Christos Theophilou on LinkedIn) More

• Greece: Investment aid for strategic defence, vehicle and aircraft manufacturing sectors (Deloitte) More

• India: Tiger Global and treaty interpretation (Poonam Khaira Sidhu and Reuven Avi-Yonah on SSRN) More

• Netherlands: Interest deduction disallowed in “debt push down” structure (Amsterdam Court of Appeal decision) (KPMG) More

• UAE: FTA Decision No. 13 of 2026 on verification of supplies before Input Tax deduction (PwC) More

• US: Cost-sharing transfer pricing case points to arm’s-length irony (Seema Kejriwal) More

• US: Short (critical) memo on the decision of the Maryland Tax Court on the Maryland Digital Advertising Tax (Darien Shanske on SSRN) More

• US: Treasury proposes new CFC pro rata share rules (PwC) More

 

 

Thursday, August 27​

• Global: The rise of the corporate transfer pricing sleeper agent (EideBailly) More

• Bulgaria: Kamenitza case – transfer pricing – acquisition of trade mark – CUP – DEMPE (Supreme Administrative Court) (in Bulgarian) (TPcases) More

• Canada and US: Canada announces counter-tariffs on US goods (KPMG) More

• Canada and US: Canada announces targeted countermeasures and substantive support for workers and businesses in response to US tariffs (Government) More

• Chile: Report on 2025 transfer pricing audit activities (KPMG) More

• Finland: Tax measures in draft budget for 2027 (KPMG) More

• Greece: VAT treatment of branch and head office (Supreme Administrative Court decision) (KPMG) More

• India and US: US limited partnership may be a company for Indian tax purposes if taxed as separate entity in United States (tribunal decision) (KPMG) More

• Italy: Comment on Illva Saronno transfer pricing case – TNMM – selection of comparables (David Zářecký on LinkedIn) More

• Italy: Drawing the line: when does an online store escape the Italian DST's marketplace definition? (Michele Dimonte) More

• Malaysia: Should foreign investors use Labuan for holding structures in Malaysia? (Ascentium) More

• UAE: New due diligence requirements for input VAT recovery related to tax evasion (KPMG) More

• UAE: UAE issues decision introducing due diligence requirements for input VAT recovery (EY) More

• UK: Knights Developments – UK Upper Tribunal finds that profits from the sale of developed land constituted income from immovable property for Treaty purposes (Neal Armstrong) More

• US: How IRS exam trends may reshape crypto compliance (Deloitte) More

• Vietnam: Vietnam’s VAT refund: expanded eligibility and stricter compliance rules (Ascentium) More

 

 

Wednesday, August 26

• Global: Impact on the arm’s length range should guide review priority – show how much the range moves when you decide whether to accept or reject a company (Borys Ulanenko on LinkedIn) More

• Global: Tax treaty round-up (Deloitte) More

• Global: The CFO's agenda for Pillar Two execution in 2026 (Deloitte) More

• Asia Pacific: Top 10 tax topics for private capital and asset management tax in the Asia Pacific region for the last quarter (Alvarez & Marsal) More

• Austria: Parcel levy on distance sales effective October 1, 2026 (KPMG) More

• Canada and US: US Customs and Border Protection issues guidance on filing entries as section 338 duties on certain Canadian goods take effect (EY) More

• China: How to avoid triggering a fixed place PE in China (Ascentium) More

• Germany: Law implementing DAC9 adopted by lower house of Parliament; other tax developments (KPMG) More

• Poland: Proposed tax system reform; other tax developments (KPMG) More

• Singapore: Navigating the transfer pricing realities of MAS’s 2026 Asset Management enhancements (Alvarez & Marsal) More

• US: Proposed regulations address scope of new exclusion from FDDEI for "excluded property sales income" (EY) More

• US: Proposed regulations: Guidance under section 951(a) on pro rata share of subpart F income, tested income, or tested loss of CFCs (KPMG) More

• Vietnam: Transfer pricing of intercompany loans and interest expenses in Vietnam (Ascentium) More

• Vietnam: Vietnam’s International Financial Centre: tax incentives and regulatory advantages (Ascentium) More

 

 

Tuesday, August 25

• Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More

• Global: Public comments published on transfer pricing of intragroup services (Deloitte) More

• Australia: Weekly tax round-up (Deloitte) More

• Bahrain: Updated VAT guides and enhanced registration service (KPMG) More

• Canada and US: US CBP guidance on section 338 tariffs for certain Canadian imports (KPMG) More

• EU: M&A tax talk: DAC 6 and Mandatory Disclosure Rules (Deloitte) More

• Netherlands: Dutch Acquisition Finance case – interest deductibility – debt pushdown – shareholder loan (Amsterdam Court of Appeal) (in Dutch) (TPcases) More

• New Zealand: Making the most of government incentives for R&D (Deloitte) More

• North Macedonia: Draft law on e-invoicing (KPMG) More

• Poland: Polish Government publishes draft legislation increasing the CIT rate to 22% for large taxpayers and Pillar Two group entities (EY) More

• Serbia: Amendments to e-invoicing rulebook (KPMG) More

• US: Failure to timely make section 865(h)(2)(A) election to resource gain as foreign-source income (Jason Hoerner on LinkedIn) More

• US: How post-importation transfer pricing adjustments could impact US customs value and reporting (PwC) More

• US: Is tax “law”? (Luís C. Calderón Gómez) More

• US: Maryland Tax Court finds digital advertising tax invalid in three refund cases (PwC) More

• US: Proposed rules clarify section 250 property dispositions (PwC) More

 

 

Monday, August 24​

• Global: Trade talking points (EY) More

• Australia: Bill amending foreign resident capital gain tax, merger control regimes passes lower house of Parliament with amendment (KPMG) More

• Bahrain: Bahrain issues domestic minimum top-up tax return filing manual (EY) More

• Cambodia: Tax incentives introduced for investment in government securities issued in 2026 (Deloitte) More

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

• France: France issues guidance clarifying electronic invoicing and reporting reform with implications for businesses (EY) More

• Sweden: Draft legislation introducing payroll tax super deduction for R&D salary costs submitted to Council on Legislation (Lagrådet) (KPMG) More

• US: Proposed regulations under IRC section 987 would permit an election under which CFCs generally would not compute or recognize IRC section 987(3) gain or loss (EY) More

• US: Report on recent US international tax developments (EY) More

• US: State tax matters (Deloitte) More

 

 

Friday, August 21

• Global: The direct taxation of crypto-assets. A challenge for tax administrations (Alfredo Collosa on CIATBlog) More

• Australia: Loss carry back tax offset, small business instant asset write-off bill passes Parliament with negative gearing amendment (KPMG) More

• Chile: VAT on online betting and casino platforms; other tax developments (KPMG) More

• France: Tax updates on “Charasse Amendment,” reinvestment under share contribution deferral regime, preferential tax regimes, and interest deductibility (KPMG) More

• Hong Kong: Court holds that shareholder loan interest cannot be recharacterised as return on equity investment (KPMG) More

• Mauritania: VAT compliance obligations for non-resident digital service vendors (KPMG) More

• Netherlands: Updated decree on interpretation of double tax treaties (in Dutch) (Government) More

• Portugal: New guidance available on credit notes and VAT returns (Deloitte) More

• South Africa: Public consultation on e-invoicing and digital reporting (KPMG) More

 

 

Thursday, August 20​

• Global: UN tax negotiations move from concepts to treaty text (PwC) More

• Australia: CMPTI consultation papers provide early insights for critical minerals proponents (Deloitte) More

• Australia: Public CbC reporting – updated guidance on exemptions and administrative relief (Tax authorities) More

• Canada and US: US suspends additional duties on Canadian imports until August 22 (KPMG) More

• India: Gujarat High Court landmark ruling on corporate guarantees (Alvarez & Marsal) More

• India: Indian subsidiary distributing foreign company’s products on principal-to-principal basis does not constitute permanent establishment (KPMG) More

• Kenya: Tax Appeals Tribunal allows utilization of overpaid tax against outstanding tax liabilities (EY) More

• Luxembourg: Luxembourg publishes draft law implementing ViDA measures applicable from 1 January 2027 (EY) More

• US: IRS updates FAQs regarding section 163(j) limitation on the deduction for business interest expense (KPMG) More

• US: Limited partners! Part Deux: The Fifth Circuit rewrites the LP rules … again (Alvarez & Marsal) More

• US: Proposed regulations: Guidance under section 250(b)(3) on exclusion from DEI of income from sales or other dispositions of certain property (KPMG) More

• US: Proposed regulations would ease section 987 rules for CFCs (PwC) More

• US: USCIT upholds IEEPA suspension of de minimis treatment in Axle of Dearborn (Alvarez & Marsal) More

• US: US CBP begins enforcement procedures to check accuracy of data on importer of record; inaccurate CBP Form 5106 information may trigger immediate voiding of IOR numbers (EY) More

 

 

Wednesday, August 19

• Global: Comment on 3M’s dispute with the IRS over a blocked royalty payment from its Brazilian subsidiary — a case that illustrates how legal boundaries can determine whether a TP model can actually run (Paul Sutton on LinkedIn) More

• Australia: Weekly tax round-up (Deloitte) More

• Canada: Proposed simplified transfer pricing documentation requirements for small taxpayers and partnerships (KPMG) More

• EU: European Commission’s ambitious tax simplification package (KPMG) More

• Ghana: Key tax and regulatory highlights of the 2026 mid-year budget review (Deloitte) More

• Malaysia: IRB guidelines available on CGT exemption for disposals of shares for purpose of IPO (Deloitte) More

• Mauritius: Finance Act 2026 introduces changes to income tax and VAT, including amendments to Pillar Two rules and rules for suppliers of digital services (KPMG) More

• New Zealand: Guidance on income tax treatment of company amalgamation (Tax authorities) More

• Poland: Updated draft of proposed corporate income tax amendments; other tax developments (KPMG) More

• Singapore: Fund tax incentive scheme enhancements and clarifications (Non-SFO): MAS Circular 05/2026 (Alvarez & Marsal) More

• Singapore: Guidance on crypto-asset reporting framework (Tax authorities) More

• Singapore: Tax incentives changes for funds and family offices (Baker McKenzie) More

• Sri Lanka: Postponement of revised VAT invoice format (KPMG) More

• Sweden: Proposal to enhance R&D tax incentive (in Swedish) (Government) More

• Thailand: DBD strengthens review of foreign-invested companies under anti-nominee measures (Deloitte) More

• Ukraine: Parliament advances VAT on e-commerce; Cabinet resubmits customs companion bill (KPMG) More

• US: Proposed regulations on foreign currency gain or loss with respect to a QBU of controlled foreign corporations (KPMG) More

• US: Tenth Circuit: Taxpayer’s request for rehearing en banc in Liberty Global denied (KPMG) More

 

 

Tuesday, August 18

• Global: E–invoicing developments tracker (EY) More

• Global: Opinion statement on the OECD public consultation on proposed targeted amendments to the model reporting rules for digital platforms (CFE Tax Advisers Europe) More

• Global: PE watch (EY) More

• Australia: The domestic implementation of Australia’s tax treaties: whatever happened to the rule of law? (Jared Clements) More

• Czech Republic: Inventec case – transfer pricing – contract manufacturer – TNMM – profit level indicator (in Czech) (Supreme Administrative Court) (TPcases) More

• EU: Guidance documents to support carbon border adjustment mechanism (CBAM) implementation (KPMG) More

• India: Stock buy-back by foreign company not taxable in India (tribunal decision) (KPMG) More

• Japan: Administrative guidance and Q&As updated for Pillar Two rules (KPMG) More

• Montenegro: Automatic exchange of cross-border tax rulings and transfer pricing agreements with EU authorities (in Montenegrin) (Government) More

• Portugal: New ordinance introduces phased amendments to VAT compliance and reporting obligations (EY) More

• Portugal: Tax authorities issue Circular No. 4/2026 on municipal property tax treatment of wind and solar power generation facilities (EY) More

• Saudi Arabia: Saudi Arabia approves economic substance requirements regulations for Special Economic Zones (EY) More

• South Africa: Guidance on tax consequences arising from cash grants made by an employer to an employee share incentive trust, the receipt thereof by the share incentive trust, and the vesting of shares in qualifying employees (Tax authorities) More

• UAE: FTA issues registration and deregistration deadlines for top-up tax purposes (Deloitte) More

• UK: HMRC publish guidance on short-term business visitors (Deloitte) More

• US: Digital advertising services tax is unconstitutional (Maryland State Tax Court decision) (KPMG) More

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