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News & Views Archive

Monday, May 25

EU: Proposed regulation on CBAM impact of carbon price paid in third country (European Commission) More
Greece: Omnibus tax bill, including provisions on binding advance tax rulings (in Greek) (Government) More
Hong Kong: Updated proposal on amendments to profits tax treatment of capital expenditure related to IP (Government) More
Korea: Announcement on tax incentives for foreign-invested companies (in Korean) (Tax authorities) More
Taiwan: National Taxation Bureau of Kaohsiung has launched the “AI Tax Knowledge Package” virtual assistant, providing 24-hour personalized services (Tax authorities) More
UK: New guidance page on advance tax certainty service for major investment projects (Government) More
US: Final regulations: information reporting for sales or exchanges to which section 751(a) applies (Tax authorities) More

Saturday, May 23

Global: OECD attempts to address Global Minimum Tax compliance concerns in advance of filing and exchange deadlines (PwC) More
Global and UK: GloBE rules – GIR filing and exchange: Transitional approach (Tax authorities) More
Australia: Guidance on amending global and domestic minimum tax assessments and GIRs (KPMG) More
China: Common pre-CIT deduction errors in China that trigger tax adjustments (Dezan Shira and Associates) More
Finland: Decrease to corporate income tax rate, extension of loss carry forward period proposed (Deloitte) More
Finland: Guidance on identifying groups and allocating income under Pillar Two minimum tax rules (KPMG) More
Indonesia: New rules for preliminary tax refunds (KPMG) More
Luxembourg: Administrative Tribunal decision on intra-group financing and guarantee arrangements (KPMG) More
South Africa: Global Minimum Tax (GMT): registration, subscription and notification (Tax authorities) More
Sweden: Kubikenborg case – transfer pricing – toll manufacturer terminates electricity contract – control over risk – compensation (Supreme Administrative Court decision) (in Swedish) (TPcases) More
Sweden: Proposed amendments to tonnage tax system (KPMG) More
US: State tax matters (Deloitte) More
US: Tax news & views (Deloitte) More

Friday, May 22

Global: GloBE rules – comments on “common understanding” for central filing of GIR (Leonard Wagenaar on LinkedIn) More
Global: Latest on BEPS and beyond (EY) More
Global: OECD moves to stabilize first Pillar Two filings (PwC video, 9:21) More
Global: Trade talking points (EY) More
Bermuda: Consultation launched on CIT administrative regulations, tax credit regulations (Deloitte) More
Greece: New binding tax rulings regime (KPMG) More
Greece: New law introduces significant tax and regulatory changes (Deloitte) More
India: Interest incurred to facilitate share acquisition by subsidiary treated as deductible business expense (Supreme Court decision) (KPMG) More
Korea: Improvements to tax audit process (KPMG) More
Malaysia: Clarification on meaning of "used" for sales tax drawback claims (KPMG) More
Netherlands: X Hybrid case – deductibility of interest – hybrid loan (Supreme Court decision) (in Dutch) (TPcases) More
UK: Government announces mandatory overseas permanent establishment exemption (Deloitte) More
US: Notice 2026-32: Alternative method for carrying broker-dealers to demonstrate satisfaction of adequate net worth requirement for nonbank trustees (KPMG) More
US: Report on recent US international tax developments (EY) More
US: Trade lines (EY) More

Thursday, May 21

Global: Navigating permanent establishment risk in a remote work era (Part 1) (KPMG) More
Global: OECD clarifies GloBE Information Return central filing (KPMG) More
Global: OECD releases common understanding on GIR central filing and updates to Administrative Guidance under Pillar Two (EY) More
Australia: Pillar Two account and role creation (Tax authorities) More
Chile: Proposed tax changes in national reconstruction bill (KPMG) More
Colombia: Supreme Administrative Court temporarily suspends increases in self-withholding tax (Deloitte) More
Curaçao: Pillar Two policy position (EY) More
Czech Republic: Summary of key amendments proposed to VAT Act (Deloitte) More
Germany: Crypto asset operator registration form now available (KPMG) More
Italy: La Termoplastic case – transfer pricing – TNMM – sales of goods to affiliates – deductibility of lease payments (Supreme Court decision) (in Italian) (TPcases) More
Italy: NN Europe case – transfer pricing – intra-group guarantee with no fee (Supreme Court) (in Italian) (TPcases) More
Qatar: Cabinet approves e-invoicing draft law and executive regulations (KPMG) More
Uruguay: Changes to tax payment instalment regime (KPMG) More

Wednesday, May 20

Global: GloBE rules: “Has the FY2024 GIR filing deadline been extended?” No! (Annalise Foong and Stephen Brunner on LinkedIn) More
Global: OECD TP local file requirements look simple until finance has to implement them (Borys Ulanenko on LinkedIn) More
Global: Tax treaty round-up (Deloitte) More
Australia: Weekly tax round-up (Deloitte) More
Austria: Bill to impose parcel tax (in German) (Government) More
Bermuda: Consultation on proposed amendments to corporate income tax regulations, draft tax credit regulations (KPMG) More
Dominican Republic: Inflation adjustments, beneficial ownership obligations, and VAT on foreign exchange differences (KPMG) More
France: Engie case – transfer pricing – liquefied natural gas (LNG) – cost plus method vs. profit split method (Supreme Administrative Court decision) (in French) (TPcases) More
Hong Kong: Updated proposals to enhance IP tax deduction regime (KPMG) More
India: Royalties paid to non-resident not taxable in India if related to income earned outside India (tribunal decision) (KPMG) More
Mauritius: A look at the potential treatment of dividend income under Pillar Two (EY) More
Rwanda: Transfer pricing rules (Government) More
US: Final regulations: Information reporting for sales or exchanges to which section 751(a) applies (KPMG) More

Tuesday, May 19

Global: Administrative Guidance on the application of the Transitional UTPR Safe Harbour to MNE Groups with 52-53-week Fiscal Years (OECD) More
Global: Central Record for purposes of the Global Minimum Tax (updated) (OECD) More
Global: Most local file TP updates fail because teams treat them like formatting work (Borys Ulanenko on LinkedIn) More
Global: OECD clarifies GloBE information return central filing (KPMG) More
Global: OECD publishes support for GIR central filing obligations, UTPR safe harbour extension (Deloitte) More
Global: “Permanent establishment” status vs. Authorised OECD Approach for allocating profits to PEs – inconsistency (David Zářecký on LinkedIn) More
Global: Support for Central GloBE Information Return Filing and Exchange (2024 Reporting Fiscal Year) (OECD) More
Australia: Reminder that first public CbC reports are due on 30 June 2026 (Tax authorities) More
Bahrain: Updated Tax Agent/VAT Representative guide (KPMG) More
Costa Rica: Tax authorities publish new resolution on application of IFRS (Deloitte) More
Hungary: Advertisement tax suspended indefinitely (KPMG) More
Mexico: General criteria and operational guidelines for tax compliance (KPMG) More
Singapore: Updated guidance on Refundable Investment Credits (RICs) (Tax authorities) More
UAE: Clarification of terms “director” and “officer” for purposes of limitation on deductibility of payments to connected persons (KPMG) More
UK: HMRC publishes additional guidance on advance tax certainty service (Deloitte) More
UK: Registration requirements for tax advisers (Tax authorities) More
US: Economic substance doctrine after Liberty Global (Baker McKenzie) More

Monday, May 18

EU: Consultation on proposed EU Emissions Trading System benchmarks (European Commission) More
Indonesia: GloBE rules – guidance on administrative matters, such as registration, returns, payments (in Bahasa Indonesia) (Tax authorities) More
Montenegro: Bill which would align corporate tax law with EU’s ATAD (in Montenegrin) (Government) More
Norway: Orlen Upstream case – transfer pricing – do both thin capitalisation and interest rate need to be adjusted? (in Norwegian) (Court decision) More
Taiwan: Guidance on computation of basic income tax (i.e., alternative minimum tax) (Tax authorities) More
US: Application process for pharmaceutical companies to obtain tariff relief with onshoring agreements (Government) More
US: Liberty Global case – codified economic substance doctrine in section 7701(o) (Court decision) More

Saturday, May 16

Canada: Budget 2025 implementation Bill No. 2 tabled in House of Commons (EY) More
Canada: Canada Revenue Agency intends to postpone new administrative position on GST/HST treatment of trailing commissions (EY) More
China: China monthly tax brief (Dezan Shira and Associates) More
EU: CJEU holds in Stellantis that transfer pricing adjustments are not payment for separate supplies for VAT (EY) More
Kenya: Tax proposals in Finance Bill, 2026 include CbC changes (KPMG) More
UK: Relying on a tax treaty is not an abuse of law: lessons from the Lehman litigation (Macfarlanes) More
US: Report on recent US international tax developments (EY) More
US: State tax matters (Deloitte) More
US: Tax news & views (Deloitte) More
US: Trade lines (EY) More

Friday, May 15

Global: Global tax policy and controversy watch | May 2026 edition (EY) More
Global: PE Watch | Latest developments and trends, May 2026 (EY) More
Australia: Australia's 2026-27 Federal Budget (EY) More
Australia: Market value of shares for capital gains tax purposes must include control premium (Federal Court decision) (KPMG) More
China and Italy: China / Italy double tax treaty 2026: practical tax planning guide for Italian investors (Dezan Shira and Associates) More
EU: VAT treatment of transfer pricing adjustments (CJEU judgment) (KPMG) More
Hong Kong: Bill to enact certain tax measures in 2025 Policy Address and 2026-27 Budget passed (Deloitte) More
Peru: Updated guidance on mutual agreement procedure (Tax authorities) More
US: IRS insights (Deloitte) More

Thursday, May 14

Global: EY's global e–invoicing developments tracker (EY) More
Global: Global indirect tax news (Deloitte) More
Australia: 2026 federal budget includes implementation of Pillar Two side-by-side package (KPMG) More
Australia: Consultation on repeal of additional tariffs (KPMG) More
Brazil and Spain: Spain and Brazil reach mutual agreement on the treaty characterization of interest on net equity payments (EY) More
EU: EU provisionally agrees updated social security coordination rules for mobile workers (Deloitte) More
EU: European Court on transfer pricing and VAT: unresolved puzzle (Loyens & Loeff) More
EU: Stellantis case – transfer pricing and VAT – whether transfer pricing adjustment causes VAT liability (European Court of Justice) (Court decision) More
Finland: Updated guidance on paying “non-wage compensation” to a non-resident foreign company (Tax authorities) More
Italy: XX Guarantee case – transfer pricing – intra-group guarantee – arm’s length guarantee fee – Supreme Court (in Italian) (TPcases) More
Kenya: Kenya proposes Finance Bill, 2026 (EY) More
Mexico: Effective income tax rates: SAT audit approach for large taxpayers (Deloitte) More
New Zealand: A small step: the Revenue Account Method enacted (Deloitte) More
New Zealand: Snapshot of recent developments (Deloitte) More
US: US Department of Commerce establishes application process for pharmaceutical Section 232 tariff relief tied to onshoring commitments (EY) More
Vietnam: Vietnam’s Special Consumption Tax regime in 2026: key compliance highlights (Dezan Shira and Associates) More

Wednesday, May 13

Global: OECD releases practical guide to investment tax incentives (KPMG) More
Global: OECD releases toolkit to support tax administrations in applying Pillar Two and updates FAQs (EY) More
Asia Pacific: Transfer pricing controversy trends shaping the energy and natural resources sector in Asia Pacific (KPMG) More
Australia: A view on the 2026/2027 Australian Federal Budget (Alvarez & Marsal) More
Australia: Australian Budget – minimalist for MNEs (Andy Bubb on LinkedIn) More
Australia: Australian Federal Budget 2026–27 (Baker McKenzie) More
Australia: Australian Federal Budget insights 2026-2027 (PwC) More
Australia: Federal Budget 2026 (KPMG) More
Australia: Federal Budget 2026-27: Tax developments for business (Deloitte) More
Australia: Federal Budget 2026-27: Tax developments for individuals (Deloitte) More
Colombia: Council of State provisionally suspends provisions of Decree 572 of 2025 on withholding and self-withholding (EY) More
EU: CJEU Advocate General opinion on compatibility of Belgian excess profit ruling scheme with EU State aid rules (KPMG) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) More
EU: REITs in Europe: Fragmentation, EU Law and Pillar Two (Loyens & Loeff) More
India: The architecture of treaty interpretation in India: Methodology, undefined terms, and the limits of interpretive latitude (Pramod Kumar on LinkedIn) More
Luxembourg: Holding Company AA case – transfer pricing – control over credit risk – notional interest deductions – Administrative Court (in French) (TPcases) More
Malaysia: Updated global minimum tax FAQs, e-invoicing guidelines; other tax developments (KPMG) More
Netherlands: Pillar Two tax return forms published (KPMG) More
South Africa: Taxpayers cannot rely on ignorance of downstream steps in avoidance schemes (court decision) (KPMG) More
Switzerland: Extension of tax loss carry-forward period (KPMG) More
US: Where’s the beef? In Liberty Global, the Tenth Circuit finds Project Soy lacks substance (Eversheds Sutherland) More

Tuesday, May 12

Global: Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) More
Global: The OECD “Side-by-Side” Package (Pillar 2): Reconfiguring the global tax architecture (Alfredo Martínez) More
Global: TradeWatch (EY) More
Global: Transfer pricing – screenshot translation: view website evidence in the language you want (Borys Ulanenko on LinkedIn) More
Australia: Comments on Shell Energy CGT case – market value of shares (Stuart Landsberg on LinkedIn) More
Australia: Weekly tax round-up (Deloitte) More
Brazil: Comments on Petrobras transfer pricing case (David Zářecký on LinkedIn) More
Canada: Canadian taxpayers may not be able to rely on the presence of hybrid mismatch rules in other jurisdictions to avoid adverse consequences under the Canadian proposals (Neal Armstrong) More
Canada: Draft second budget bill containing remaining tax measures from 2025 budget, including Pillar Two changes (KPMG) More
Croatia and US: How will the US / Croatia protocol play in future planning? (PwC video, 9:05) More
Hong Kong: Draft legislation to strengthen administrative framework for CRS regime (KPMG) More
Italy: Agreement between competent authorities. Case closed, right? Wrong! (Rhys Bane on LinkedIn) More
Malaysia: Summary of court decision – characterisation of service charges and late-payment interest for taxpayer which sells goods on credit (Tax authorities) More
Slovakia: VAT e-invoicing implementation begins January 1, 2027 (KPMG) More
South Africa: South Africa Revenue Service releases draft subordinate legislation for APA pilot program (EY) More
Taiwan: Amounts to be deducted from Basic Income when calculating basic tax (i.e., alternative minimum tax) for profit-seeking enterprises in 2026 (Tax authorities) More
UAE: UAE Tax & customs quarterly newsletter (Alvarez & Marsal) More
US: Guidance on transfer pricing cost allocation methods, including retroactive adjustment (Tax authorities) More
US: IRS reinstates “significant issue” ruling program (PwC) More
US: New York appellate division upholds regulation interpreting P.L. 86-272 (PwC) More
US: Procedures for pharmaceutical companies to apply for onshoring agreements to obtain reduced Section 232 tariff rates (KPMG) More
US: US Court of International Trade adopts narrow interpretation of section 122 (PwC) More
Vietnam: Vietnam launches pilot tax framework for crypto asset transactions (Baker McKenzie) More

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

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