Note: The EY documents require registration.

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​