Note: The EY documents require registration.

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Tuesday, February 3

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

• Global: IFCMA paper published on spillover effects of climate mitigation policies (Deloitte) More

• Global: Revised manual on effective mutual agreement procedures (MAPs) (KPMG) More

• Global: Revised version of manual released on effective mutual agreement procedures (Deloitte) More

• Australia: Australia to consult on thin capitalisation reforms (Regfollower) More

• Australia: Final rules on exemptions from obligation to file Pillar Two tax returns (KPMG) More

• Australia: Monthly tax update – February 2026 (PwC) More

• Bahrain: Updated real estate VAT guide (Government) More

• Canada: Canadian federal government releases hybrid mismatch and other draft tax amendments (Osler, Hoskin & Harcourt) More

• Canada: Top 10 need-to-know Canadian income tax cases from 2025 (McCarthy Tetrault) More

• Colombia: Constitutional Court provisionally suspends state of economic emergency (Deloitte) More

• Estonia: Reporting obligations for cryptoasset service providers (DAC8) (KPMG) More

• EU: Comments on AG Kokott’s opinion in Stellantis case (David Zářecký on LinkedIn) More

• EU: European Commission publishes January 2026 infringements package (Deloitte) More

• India: 2026 budget proposes relaxed tax rules for multinationals, reforms safe harbour regime (Regfollower) More

• India: Tax highlights of Union Budget 2026 (Deloitte) More

• India: Tax measures in 2026-2027 budget include significant transfer pricing changes (KPMG) More

• Jersey: Guidance note on cryptoasset reporting framework (KPMG) More

• Latin America: Latin American tax news - January 2026 (Joaquin Kersman on LinkedIn) More

• Mexico: New requirement to obtain certificate of state tax obligations (Quintana Roo) (KPMG) More

• Netherlands: Proposed tax measures in minority coalition agreement (KPMG) More

• Poland: Poland launches national e-invoice system (KSeF 2.0) (Regfollower) More

• Spain: Velcro case – withholding tax on outbound royalties – EU Interest and Royalties Directive – Spain / Netherlands double tax treaty (in Spanish) (Supreme Court decision) (TPcases) More

• Tanzania: Nyota case – transfer pricing – deductibility of intra-group service charges (Court of Appeal decision) (TPcases) More

• US: New York Supreme Court, Appellate Division, affirms sales tax on SaaS licenses (PwC) More

• US: US imposes tariffs on advanced computing chips (Deloitte) More

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Monday, February 2

• Global: BEPS and beyond (EY) More

• Global: New peer review reports on transparency and exchange of information on request (OECD) More

• Global: Recording of consultation meeting on global mobility of individuals (OECD) More

• Canada and US: President Trump threatens 100% tariff on all Canadian goods (Truth Social post) (Government) More

• Chile: Resolution which introduces VAT withholding obligation (in Spanish) (Tax authorities) More

• China: Announcement on extension of preferential income tax and VAT treatment of Chinese depositary receipts of innovative enterprises (in Chinese) (Government) More

• EU and India: Free trade agreement – briefing note (EU) More

• EU and India: Free trade agreement – chapter-by-chapter summary (EU) More

• Guernsey: Consultation paper on proposals to amend corporate tax (Government) More

• India: Finance Bill 2026 (Government) More

• Korea and US: President Trump threatens to increase tariffs on Korean goods from 15% to 25% (Truth Social post) (Government) More

• Malaysia: Guidance on exemption from capital gains tax for corporate restructurings (in Bahasa Malaysia) (Tax authorities) More

• Oman: Decree which establishes International Financial Centre (IFC) (in Arabic) (Government) More

• Philippines: Guidance on resumption of tax audits and field operations: Revenue Memorandum Circular (RMC) No. 8-2026 (Tax authorities) (KPMG) More

• ​Philippines: Guidance on resumption of tax audits and field operations: Revenue Memorandum Order (RMO) No. 1-2026 (Tax authorities) More

• Poland: Press release from the Ministry of Digital Affairs on proposed digital services tax (in Polish) (Government) More

• Switzerland: Press release on proposed VAT rate increase (in French) (Government) More

• Zimbabwe: Guidance on VAT withholding obligation on outbound payments for digital services (Tax authorities) More

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Saturday, January 31

• Global: EU Commission publishes final Guidelines on the application of EU FSR (PwC) More

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

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

• Global: Tax policy quarterly outlook: Q4 2025 (Alvarez & Marsal) More

• Global: The Side-by-Side Package and the fate of the Global Minimum Tax (Raffaele Russo and Nicola Vernola) More

• Global: Trade talking points (EY) More

• Bahrain: Updated general guidance on VAT (Tax authorities) More

• Colombia: Constitutional Court provisionally suspends Decree declaring State of Emergency, pending constitutionality decision (EY) More

• Cuba and US: US tariff system targeting oil trade with Cuba (KPMG) More

• El Salvador, Guatemala, and US: US signs reciprocal trade agreements with Guatemala and El Salvador (KPMG) More

• EU: EMEA indirect tax monthly update (Baker McKenzie) More

• India: Tax-related tribunal and court decisions concerning permanent establishments, treaty exemptions, GST refunds, and more (KPMG) More

• Germany: No treaty relief for dividends of DREs? (Baker McKenzie) More

• Malaysia: Guidance on implementation of special voluntary disclosure programme for stamp duty (KPMG) More

• Malaysia: New incentive framework (KPMG) More

• Malaysia: Stamp duty — late payment penalty waiver (Baker McKenzie) More

• Poland: Guidance on determining permanent place of establishment of foreign businesses, for purposes of e-invoicing requirements (in Polish) (Tax authorities) More

• Poland: Proposed digital services tax (KPMG) More

• Saudi Arabia: Saudi Arabia issues Implementing Regulations for Special Economic Zones (EY) More

• Sri Lanka: Amended tax incentives and exemptions (Colombo Port City) (KPMG) More

• US: IRS issues guidance and resumes accepting group exemption applications (PwC) More

• US: State tax matters (Deloitte) More

• US: Trade lines (EY) More

• US: US indirect tax digest: Highlighting indirect tax developments (PwC) More

• US: WTO finds U.S. energy tax credits under Inflation Reduction Act violate trade agreements (KPMG) More

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Friday, January 30

• Global: Geopolitical reset: stability and agility in 2026 (PwC podcast, 40:29) More

• Global: Testing the water: AI-enabled tax transformation (Deloitte) More

• Global: You can turn your QRTC into an NQRTC and reduce your top-up tax exposure under the Pillar 2 GloBE Rules (Lucas de Lima Carvalho on LinkedIn) More

• Brazil: New law advances consumption tax reform (Baker McKenzie) More

• Canada: Mutual fund trailing commissions subject to GST/HST beginning July 1, 2026 (KPMG) More

• Canada: Updated guidance on excessive interest and financing expenses limitation (EIFEL) rules (KPMG) More

• Canada and China: China and Canada ease tensions with signing of preliminary trade deal (Dezan Shira and Associates) More

• Malaysia: Revised e-invoicing guidelines (KPMG) More

• Poland: Poland's Ministry of Digitalization has just lodged a draft digital services tax (DST) proposal for government consideration (Artur Olszewski on LinkedIn) More

• Thailand: Pillar Two: Overview of current rules and draft secondary legislation (Deloitte) More

• Thailand: Thailand’s renewed BOI incentives: a strategic window for growth, expansion, and investment (2026–2027) (Alvarez & Marsal) More

• US: New US accounting standard: increased corporate income tax transparency (Eric Duvoisin on LinkedIn) More

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Thursday, January 29

• Global: Is it always pointless to litigate against the Pillar 2 GloBE Rules? (Lucas de Lima Carvalho on LinkedIn) More

• Global: OECD hosts public consultation on global mobility of individuals (EY) More

• Global: Remote work headaches (Alex Parker) More

• Algeria: 2026 Finance Law revises tax rules for non-residents and PEs, adds green incentives (Regfollower) More

• Asia Pacific: Financial services tax highlights (PwC) More​

• Chile: SII introduces VAT withholding system for non-resident sellers, digital platforms (Regfollower) More

• Cyprus: Cyprus tax reform bills published (PwC) More

• EU and India: EU and India conclude negotiations for free trade agreement (KPMG) More

• France: Government survives two no-confidence votes after pushing 2026 budget (Regfollower) More

• Hong Kong: Hong Kong tax review 2025 (PwC) More

• India: India Supreme Court rules on tax-treaty eligibility and taxation of Mauritius-based investment fund's indirect transfer of shares of Indian company (EY) More

• Korea and US: President Trump announces increased tariffs on imports from Korea – Truth Social post (Government) More

• Macau: Macau SAR introduces tax incentives for corporate treasury centres (PwC) More

• Mexico: SAT warns against conditioning CFDI issuance on proof of tax situation (Deloitte) More

• Oman: Oman establishes International Financial Centre (EY) More

• Philippines: Resumption of tax audit and field operations (KPMG) More

• Taiwan: Government issues “Directions for the Levy of Individual Income Tax on Individuals who Publish Creative or Informational Content Online” (EY) More

• US: FBARs – Recklessness equals wilful conduct, again (Baker McKenzie) More

• Vietnam: Vietnam publishes new Decree on financial policies in International Financial Center (EY) More

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Wednesday, January 28​

• Global: Pillar Two…what happened last week? (Isabel Asín Pérez on LinkedIn) More

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

• Argentina: Advance ruling procedures for imports and exports (KPMG) More

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

• Brazil: Three structures – three different WHT outcomes (Moritz Gattaz on LinkedIn) More

• Canada and US: Trump threatens Canada with 100% tariffs (Regfollower) More

• Chile: Non-resident shareholders may not request refunds of excess withholding taxes through foreign securities depository or custodian (KPMG) More

• EU and India: India-EU FTA concluded: ‘Mother of All Deals’ set to reshape global trade (Dezan Shira & Associates) More

• India: PAN vs TAN in India: applicability, forms, and compliance for foreign companies (Dezan Shira & Associates) More

• Italy: Tax measures in 2026 Budget Law (KPMG) More

• Korea: Implementation of domestic minimum top-up tax (in Korean) (Government) More

• Korea and US: Trump threatens to hike tariffs on Korean imports (Regfollower) More

• Mexico: 2026 trade and customs updates: tariff increases and new compliance requirements (Alvarez & Marsal) More

• New Zealand: Updated guidance on crypto-asset reporting (Tax authorities) More

• Poland: IP restructuring case – transfer pricing – sale of trademarks to related company, followed by licence back – deductibility of royalties – non-recognition of transactions (Supreme Administrative Court) (in Polish) (TPcases) More

• Switzerland: Zurich's transfer pricing practice adapted for the asset management industry (Deloitte) More

• UK: Finding the Natural Balance: public law arguments and disclosure in the FTT (Macfarlanes) More

• UK: HMRC updates GfC7: Value chain analysis and offshore procurement hubs – what UK businesses need to know (PwC) More

• US: AI reshapes software R&D tax credits, eligibility landscape (KPMG) More

• US: Navigating the web of not-yet-final CAMT guidance (Baker McKenzie) More

• US: The (r)evolution of large business compliance efforts at the IRS (Baker McKenzie) More

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Tuesday, January 27

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

• Global: How Jurisdictional and stand-alone Top-Up Taxes differ and what this means in the M&A context (Anthony Stobart) More

• Global: Most benchmarking searches fail before they even reach manual review (Borys Ulanenko on LinkedIn) More

• Australia: ATO issues guidance on Pillar 2 side-by-side package (Regfollower) More

• Australia: From power lines to gold mines (Baker McKenzie) More

• Bahrain: Domestic minimum top-up tax (DMTT) annual return now available (KPMG) More

• Cyprus: Increased local file thresholds for 2026 (KPMG) More

• Hong Kong: Public consultation on proposed implementation of CARF and CRS 2.0 (KPMG) More

• Indonesia: Foreign ownership rules and conditional sector access in Indonesia (Dezan Shira & Associates) More

• Japan: Cabinet moves to implement Pillar 2 Side-by-Side Package (Regfollower) More

• Luxembourg: Luxembourg approved two new carried interest regimes (Loyens & Loeff) More

• Malaysia: Updated and expanded service tax exemptions for rental and leasing services (KPMG) More

• Switzerland: Transfer pricing practice adapted for the asset management industry (Deloitte) More

• UK: Tax and the City review - January 2026 (Slaughter and May) More

• Zimbabwe: Zimbabwe introduces broad tax changes for 2026, including digital services tax, VAT, mining adjustments (Regfollower) More

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Monday, January 26​​​​​

• Brazil: Decree on general reduction in tax incentives (in Portuguese) More

• China: Extension of VAT exemption for interest on certain state and local government bonds (in Chinese) (Government) More

• India: Abolition of equalization levy and the future of digital taxation in India: An in-depth analysis on SEPs, DTAAs and the OECD global tax reforms (Anshika Singh) More

• India: Regulations and directions regarding export and import of goods and services (Government) More

• India: Tiger Global ruling: Supreme Court overhauls India’s tax treaty landscape (Aditya Singh Chandel on LinkedIn) More

• Taiwan and US: US fact sheet on trade agreement (Government) More

• UK: Updated transfer pricing guidance (Tax authorities) More

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Saturday, January 24

• Global: New batch of updated transfer pricing country profiles released (Deloitte) More

• Global: New peer review reports on tax transparency and exchange of information on request (EOIR) released (Deloitte) More

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

• Cambodia: New capital gains tax guidance (KPMG) More

• EU: AG opines on VAT treatment of transfer pricing adjustments to intragroup supplies (Deloitte) More

• EU: Stellantis case – transfer pricing and VAT – whether transfer pricing adjustment causes VAT liability –  ECJ Advocate General’s opinion (TPcases) More

• France: 2026 draft finance bill under parliamentary review (Deloitte) More

• Greece: Circular provides guidance on implementation of CBAM and related obligations (Deloitte) More

• Luxembourg: Luxembourg confirms a clear and competitive carried interest framework (White & Case) More

• Singapore: Guidance on whether repatriation of branch profits to head office using funds from foreign-sourced dividends will render these dividends unavailable for subsequent remittance by the branch (Tax authorities) More

• US: Four IRS notices address OBBBA ambiguities (Baker McKenzie) More

• US: Guidance affects central and subordinate organizations with 501(c) group exemption (Deloitte) More

• US: New US Postal Service rules could have implications for tax filers (PwC) More

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

• US: State tax matters (Deloitte) More

• US: Trade lines (EY) More

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Friday, January 23

• Global: Fourth batch of updated transfer pricing country profiles (KPMG) More

• Global: Most debates about PLIs miss the point entirely (Borys Ulanenko on LinkedIn) More

• Global: Update transfer pricing country profiles (OECD) More

• EU and US: Trump Administration signals pause on tariffs, announces framework for potential Greenland agreement (Regfollower) More

• Luxembourg: Luxembourg adopts modernized carried interest regime (EY) More

• Luxembourg: Start-up investment tax credit enacted (KPMG) More

• Malaysia: IRB guidelines available on capital gains tax exemption for corporate restructurings (Deloitte) More

• Netherlands: Interest on loan from Belgium coordination center is non-deductible (Supreme Court decision) (KPMG) More

• Taiwan: Taiwan clarifies CFC rules on low-tax jurisdiction gains and losses (Regfollower) More

• UK: Tax disputes newsletter - January 2026 (Macfarlanes) More

• UK: Updated transfer pricing guidelines for compliance (KPMG) More

• US: Fifth Circuit rejects narrow interpretation of “limited partner” for self-employment tax purposes (PwC) More

• US: IRS provides interim guidance on 100% bonus depreciation under section 168(k) (Deloitte) More

• Zimbabwe: Digital services withholding in lieu of nonresident VAT collection (KPMG) More​​​​​​​​​​​​​​​​​​​​​​​