Monday, December 1

• Global: Consultation document on global mobility of individuals (OECD) More

• Global: Corporate Tax Statistics: report and related documents (OECD) More

• Global: Report on ways to simplify taxation of cross-border business activities (OECD) More

• Australia: Announcement on reportable tax position schedule (Tax authorities) More

• Australia: Consultation paper on proposed News Bargaining incentive (Government) More

• Cambodia: Announcement on capital gains tax (in Khmer) (Government) More

• EU: Press release on evaluation of DAC (European Commission) More

• EU: Report on evaluation of DAC (European Commission) More

• EU: Working paper on VAT treatment of free-of-charge access to platform in exchange for user data (European Commission) More

• India: Notification for transfer pricing tolerance range (Tax authorities) More

• Ireland: Guidance on application of VAT grouping rules (Tax authorities) More

• Japan: Guidance on consumption tax relating to satellite launch transportation services (in Japanese) (Tax authorities) More

• New Zealand: Uber test case on whether Uber drivers are employees or independent contractors (Court decision) More

• Portugal: Guidance on new VAT group regime (in Portuguese) (Tax authorities) More

• UK: HMRC urges large businesses to review management expenses (Chartered Institute of Taxation) More

• US: Final regulations on excise tax on stock repurchases (Government) More

• US: Notice 2025-72 on repeal of one-month deferral election under section 898(c)(2) (Tax authorities) More

 

 

Saturday, November 29

• Global: Good vs. bad transfer pricing (Borys Ulanenko on LinkedIn) More

• Global: Treatment of equity accounted affiliates in GloBE rules (Chester Wee on LinkedIn) More

• Australia: ATO issues guidance on Pillar 2 filing obligations (Regfollower) More

• Australia: Monthly tax update (December 2025) (PwC) More

• EU: Commission publishes second evaluation of administrative cooperation directive (Deloitte) More

• Hong Kong: Employee fringe benefits: Tax treatment and reporting obligations (Deloitte) More

• Netherlands: Dutch tax classification of (non-)Dutch limited partnerships – current state of play (Loyens & Loeff) More

• Taiwan: Draft amendments to investment tax credit regulations announced (Deloitte) More

• Taiwan: Tax Bureau clarifies CFC investment income deductions (Regfollower) More

• UK: Autumn Budget 2025: business tax perspective (Macfarlanes) More

• UK: Government releases 2025 budget, mandates VAT e-invoicing from 2029 (Regfollower) More

• UK: UK retains SME transfer pricing exemption, plans new multinational reporting regime (Regfollower) More

• Vietnam: Summary of recent key tax legislative developments, November 2025 (Deloitte) More

 

Friday, November 28

• Global: Transfer pricing – PERCENTILE.INC vs PERCENTILE.EXC in Excel: Same data, different quartiles (Borys Ulanenko on LinkedIn) More

• Australia: Australia extends CbC reporting deadline (Regfollower) More

• Indonesia: New import framework brings greater clarity for importers (Baker McKenzie) More​

• Luxembourg: New circular modifies VAT treatment of company cars and repeals prior guidance (Deloitte) More

• Philippines: BIR commissioner suspends field audits, related field operations, Letters Of Authority (LOA)  and Mission Order (MO) issuances (Baker McKenzie) More

• Singapore: IRAS releases eighth edition of transfer pricing guidelines (Deloitte) More

• UK: Autumn Budget 2025 (Baker McKenzie) More

• UK: Autumn Budget 2025: balancing the books for energy and infrastructure investment (Slaughter and May) More

• UK: Autumn budget 2025 — Key business tax highlights (Baker McKenzie) More

• UK: Autumn Budget 2025: measures to close the tax gap (Macfarlanes) More

• UK: Autumn Budget 2025: UK Listing Relief for Stamp Duty Reserve Tax (Slaughter and May) More

• UK: Key tax highlights of Autumn Budget 2025 (Deloitte) More

• UK: Transfer pricing – interquartile range (David Zářecký on LinkedIn) More

 

 

Thursday, November 27

• Global: Comments invited on tax issues relating to global mobility of individuals (Deloitte) More

• Global: Public consultation document: Global mobility of individuals (OECD) More

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

• Global: Report to G20 leaders on international tax cooperation, G20 leaders’ declaration on Pillar Two (KPMG) More

• Global: Shaping a fair and consistent tax order in a fragmented world: between realism and ambition (Chiomenti) More

• Global: We asked experienced TP practitioners how they handle loss-making comparables (Borys Ulanenko on LinkedIn) More

• China and US: USTR extends product exclusions related to China section 301 tariffs (KPMG) More

• Germany: Amendments to Pillar Two rules passed by lower house of parliament; draft DAC9 legislation submitted to upper house of parliament (KPMG) More

• Germany, Ireland, Italy, Luxembourg, Netherlands, Portugal, and UK: Private equity tax updates: hot topics Q3 & Q4 2025 (EY) More

• Ghana: Finance minister presents 2026 budget statement and economic policy (EY) More

• Mauritius: VAT applies on digital and electronic services by foreign suppliers from January 2026 (Deloitte) More

• Mexico: Reforms to customs law (KPMG) More

• Russia: State Duma approves 2026 tax code amendments (Regfollower) More

• Singapore: Updated transfer pricing guidelines include pilot implementation of Pillar Two Amount B (KPMG) More

• UK: Autumn Budget 2025 (PwC) More

• UK: Budget 2025: Reforming for growth? Our quick round-up of the key tax measures in the Autumn Budget (KPMG) More

• UK: Budget 2025 tax related documents (Government) More

• UK: Smorgasbord not showstopper: the UK Budget 2025 (Slaughter and May) More

• US: Realigning year-end planning considerations after the One Big Beautiful Bill Act (PwC) More

• US: Treasury releases guidance addressing the repeal of Section 898(c)(2) and the recognition of Section 987 pretransition gain or loss (PwC) More

​

 

Wednesday, November 26

• Global: 2025 edition of Corporate Tax Statistics released (Deloitte) More

• Global: G20 Leaders' Declaration reflects continued engagement to address Pillar Two concerns (EY) More

• Global: OECD issues 2025 Model Tax Convention update: new Commentary on cross-border working and other issues (PwC) More

• Global: OECD releases update to Model Tax Convention (EY) More

• Global: Pillar Two in practice: Seven lessons from the front lines of compliance (Deloitte) More

• Global: The dirty secret of transfer pricing: we mostly don’t design models, we rationalize bad facts (Borys Ulanenko on LinkedIn) More

• Australia: Consultation on operation of 2018 GST reforms (KPMG) More

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

• Belgium: Tax measures in budget framework 2026-2029 (KPMG) More

• Brazil: Dividend withholding tax and refund mechanism for foreign investors (KPMG) More

• EU: CJEU referral (from Netherlands) on whether sale of real property qualifies as transfer of going concern for VAT purposes (KPMG) More

• EU: ECOFIN fails to agree on revisions to energy tax directive (Deloitte) More

• France: National Assembly rejects first part of 2026 Finance Bill (Regfollower) More

• Italy: The proposed Italian taxation of portfolio dividends and the principle of non-(reverse) discrimination (BonelliErede) More

• Sweden: Parliament adopts amendments to interest deduction rules (Regfollower) More

• UK: Guidance on cryptoasset reporting framework (CARF) (KPMG) More

• US: Notice 2025-72: Intent to issue proposed regulations on repeal under OBBBA of one-month deferral election under section 898(c)(2) (KPMG) More

• US: OB3 Curveballs: Federal Tax interplay and State Tax conformity (PwC podcast, 33:15) More

• US: The IRS's blocked income regulations are themselves blocked (William Byrnes) More

• US: US State income tax digest: Highlighting significant income and business tax developments (PwC) More

 

 

Tuesday, November 25

• Global: Comments on use of interquartile range in transfer pricing (Borys Ulanenko on LinkedIn) More

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

• Global: November 2025 update on international tax cooperation delivered to G20 leaders (Deloitte) More

• Global: OECD issues 2025 update to the OECD Model Tax Convention including guidance on remote work arrangements (Baker McKenzie) More

• Global: OECD Tax Certainty Day 2025 - MAP & APA statistics (Rhys Bane on LinkedIn) More

• Global: OECD TPG on contractual assumption of risk (Paul Sutton on LinkedIn) More

• Global: OECD – Updates to fixed place of business in remote work (KPMG) More

• Africa: Global minimum tax design creates five key challenges for Africa (KPMG) More

• Brazil: Superior Court of Justice allows interest on net equity (INE) deductions related to prior fiscal years (Deloitte) More

• Colombia: Proposed implementation of OECD cryptoasset reporting framework (CARF) (KPMG) More

• EU: Beneficial ownership continues to confuse, especially in an EU context. But is it really that bad? (Leonard Wagenaar on LinkedIn) More

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

• EU: European Commission publishes report on the evaluation of the DAC (KPMG) More

• EU: European Commission publishes second evaluation of the Directive on Administrative Cooperation in Taxation (DAC) (Loyens & Loeff) More

• India: Deduction of payments for intercompany advisory and business support services allowed (High Court decision) (KPMG) More

• Ireland: Feedback statement for Phase One of Reform of Ireland’s Taxation Regime for Interest (Government) More

• Israel: Comments on Hexadite transfer pricing case (David Zářecký on LinkedIn) More

• Lithuania: Tax authorities approve long term corporate tax incentives (Regfollower) More

• Romania: Proposed logistics tax on certain goods from outside EU (KPMG) More

• Singapore: IRAS revises transfer pricing rules, launches pilot SSA (i.e., Amount B) for baseline routine marketing and distribution activities (Regfollower) More

• Sweden: Parliament approves amendments to interest deduction rules to comply with EU law (in Swedish) (Government) More

• UAE: Taxpayer user manual – corporate tax payments (Tax authorities) More

• UAE: UAE completes first corporate tax compliance cycle: Key insights for future readiness (EY) More

• US: IRS provides 2025 penalty relief for reporting on qualified tips and overtime (PwC) More

 

 

Monday, November 24

• Global: 2025 Update to the OECD Model Tax Convention - global mobility and beyond (Alvarez & Marsal) More

• Global: When your remote worker PE is also your P2 eligible employee (Priscilla Koh on LinkedIn) More

• Australia: Super funds, collective investment vehicles required to complete reportable tax position schedule for 2026 (KPMG) More

• Brazil and US: US revises tariffs on Brazilian imports, exempts certain agricultural products (KPMG) More

• Greece: VAT suspension on real estate extended to December 31, 2026 (KPMG) More

• Kenya: Draft regulations proposing new framework for advance pricing agreements (APAs) (KPMG) More

• Kenya: Kenya High Court rules commissions received by payment service provider were VAT exempt (EY) More

• Kenya: Tax Appeals Tribunal rules switching services offered by payment service providers are VAT exempt (EY) More

• Mauritius: Fair share contribution payment and filing obligations clarified by tax authority (Deloitte) More

• Mauritius: QDMTT effective dates and notification deadlines clarified by tax authority (Deloitte) More

• Netherlands: Dutch Supreme Court sends VAT case for property transfers to CJEU (Loyens & Loeff) More

• Portugal: Standard corporate income tax rate reduced (Deloitte) More

• Portugal: VAT group regime clarified (Deloitte) More

• US: Final regulations: Guidance on 1% excise tax on repurchases of corporate stock (KPMG) More

• US: Final regulations on corporate stock buyback excise tax released (Deloitte) More

• US: Guidance on OBBBA’s tipped income, overtime compensation, and rural loans issued (Deloitte) More

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

• US: State tax matters (Deloitte) More

• US: Tariffs and Advance Pricing Agreements (KPMG) More

• US: Treasury issues final regulations on stock repurchase excise tax (PwC) More

 

 

Friday, November 21

• Global: 2025 Update to the OECD Model Tax Convention: overview of key changes (Chiomenti) More

• Global: OECD model tax treaty update: New guidance on remote working permanent establishments (Deloitte) More

• Global: OECD report considers ways to simplify taxation of cross-border business activities (Deloitte) More

• Global: Remote work, PEs, and the OECD (Lucas de Lima Carvalho) More

• Global: Tax inspector: “Your cost-plus mark-up is minus 2%. Please explain.” (Borys Ulanenko on LinkedIn) More

• Australia: Judicial developments in the taxation of non-resident investors in Australia (Deloitte) More

• Belgium: Retroactive amendments to lump sum allowances for foreign business trips (Deloitte) More

• Colombia: New customs regime proposed (KPMG) More

• EU: European Commission publishes follow-up assessment of directive on administrative cooperation (DAC) (Regfollower) More

• EU: Law professors file amicus curiae brief in ECJ case on whether the UTPR (in the EU GloBE Directive) conflicts with EU law (Amicus curiae brief) More

• Ireland: Guidance on application of VAT grouping rules (KPMG) More

• Israel: Ministry of Finance publishes draft legislation for implementing Qualified Domestic Minimum Top-up Tax (EY) More

• Italy: Filing and payment obligations for Pillar Two top-up tax (KPMG) More

• Poland: Parliament extends withholding tax exemption for foreign investors, aligns law with EU rules (Regfollower) More

• Singapore: Singapore’s TP rules just shifted: 3 changes in the 8th edition you can’t ignore (Neil Periera on LinkedIn) More

• Singapore: Tax deduction for newly issued shares used to fulfil obligations under Employee Equity-Based Remuneration (EEBR) schemes (Deloitte) More

• Singapore: Transfer pricing guidelines (8th edition) (Tax authorities) More

• South Africa: Proposed amendments to application of “conduit principle” in relation to trust distributions (KPMG) More

• UK: Group relief surrenders of tax losses and unlawful distributions (Baker McKenzie) More

• US: Branch profits tax imposed on foreign reverse hybrid may be reduced or eliminated under tax treaty (PwC) More

• US: Notice 2025-71: Interim guidance on tax benefit for lenders on loans secured by rural or agricultural real property under section 139L (KPMG) More

• US: Patel’s case - application of codified economic substance (section 7701(o)) (Błażej Kuźniacki on LinkedIn) More

• US: Trump semiconductor tariff policy plan most likely deferred, sources say (Regfollower) More

 

 

Thursday, November 20

• Global: 2025 update to OECD Model Tax Convention (KPMG) More

• Global: 2025 update to OECD Model Tax Convention – executive summary (Jitendra Jain on LinkedIn) More

• Global: Beyond Pillar Two: global tax policy update (PwC podcast, 37:52) More

• Global: Latest on BEPS and beyond (EY) More

• Global: OECD releases the 2025 Update to its Model Treaty (Loyens & Loeff) More

• Global: OECD updates Model Tax Convention to reflect rise of cross-border remote work and clarify taxation of natural resources (OECD) More

• Global: Report considers ways to simplify taxation of cross-border business activities (Deloitte) More

• Global: Tax policy insights (October 2025) (Alvarez & Marsal) More

• Global: Updated list of signatories to the GloBE Information Return (GIR) MCAA (KPMG) More

• Argentina: Export rebate refund mechanisms; reduced export duties for certain oils (KPMG) More

• Brazil and Netherlands: Dutch Advocate General classifies Brazilian interest on net equity payments as dividends (EY) More

• Canada: DoF introduces legislation to implement 2025 budget, includes tax incentives for capital investments (Regfollower) More

• EU: CJEU General Court judgment that Code of Conduct Group not covered by general presumption of confidentiality (KPMG) More

• EU: European Commission report on evaluation of DAC (KPMG) More

• Ghana: MoF presents 2026 budget, proposes VAT reforms (Regfollower) More

• Greece: VAT Code amended to reduce certain tax burdens (Deloitte) More

• Kenya: Kenya Revenue Authority publishes draft regulations on Advance Pricing Agreement framework (EY) More

• Liechtenstein: Additional Pillar Two registration requirement adopted (KPMG) More

• New Zealand: Income tax treatment of software development expenditure and SaaS customisation and configuration costs – public consultation (Tax authorities) More

• Panama: Approval of agreement to join Mercosur (KPMG) More

• Portugal: Reduction in corporate income tax rates from 20% to 17% (KPMG) More

• Romania: CbCR in the spotlight: Tax authorities launch awareness campaign for voluntary compliance with 31 December 2025 deadline (EY) More

• Russia: State Duma approves key tax policy bill, introduces incentives for businesses and individuals (Regfollower) More

• Spain: Tax newsletter (October 2025) (Garrigues) More

• UK: HMRC urged large businesses to review management expenses (Regfollower) More

• UK: Transfer pricing: new HMRC guidance raises the bar for benchmarking studies (Macfarlanes) More

 

 

Wednesday, November 19

• Global: 2024 OECD MAP statistics: key trends in MAP and APAs as Ireland recognised as most improved jurisdiction for APAs
  (A & L Goodbody) More

• Global: 2025 report on tax administration includes information on rise of AI (Deloitte) More

• Global: Enhancing simplicity to foster tax certainty and growth (OECD) More

• Global: GloBE rules – using sub-consolidated financial statements – transitional CbCR safe harbour (Chester Wee on LinkedIn) More

• Global: Joint ventures and Pillar Two (KPMG) More

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

• Global: Trade lines (EY) More

• Global: Your TP documentation won’t save you in an audit (Borys Ulanenko on LinkedIn) More

• Australia: ATO to revise transfer pricing guidance on imported products (Regfollower) More

• Belgium: Extended filing deadline for domestic minimum top-up tax (DMTT) return (KPMG) More

• Czech Republic: Supreme Administrative Court issues ruling on limits of transfer pricing rules (Regfollower) More

• Egypt: Egypt introduces significant updates to VAT provisions (EY) More

• Ghana: Tax measures in 2026 budget (KPMG) More

• India: Netflix case: Taxpayer treated as limited-risk distributor and use of transactional net margin method upheld (tribunal decision) (KPMG) More

• India: Supreme Court on advocate-client privilege: imposes restrictions on summoning advocates during investigations (BMR Legal) More

• Kenya: Kenya Bureau of Standards (KEBS) imposes standards levy on manufacturers (Regfollower) More

• Kenya: Kenya enacts Virtual Asset Service Providers Act – a new regulatory era (EY) More

• Luxembourg: Guidance clarifies VAT treatment of company cars (KPMG) More

• Malta: Guidance on automatic exchange ot information (AEOI) (KPMG) More

• Morocco: Government approves draft decree updating transfer pricing documentation, filing rules (Regfollower) More

• Poland: Continuity of business as condition for VAT exemption (Supreme Administrative Court decision) (KPMG) More

• Portugal: Indirect taxes newsletter (November 2025) (Garrigues) More

• US: Essential tax and wealth planning guide: 2026 edition (Deloitte) More

• US: Tax Court holds that regulations do not extend the BBA modification period (Baker McKenzie) More​​​​​