Note: Some EY documents require registration.​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​

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Monday, November 2​

• Global: International tax news (PwC) More

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

• Global: Trade talking points (EY) More

• Bahrain: Bahrain announces Economic Substance Return filing window for financial year ended 2025 (EY) More

• Belgium: Belgium adopts DAC9 and changes Pillar Two QDMTT filing deadline (EY) More

• Belgium: New law amends Pillar Two compliance (Deloitte) More

• Cambodia: Tax incentives for investment projects in four northeastern provinces (Deloitte) More

• EU: European Commission publishes 2027 version of Combined Nomenclature (KPMG) More

• India: Management and consultancy services provided virtually from China not taxable as fees for technical services under treaty (tribunal decision) (KPMG) More

• Oman: Guidance on special economic zones and free zones (KPMG) More

• Republic of Congo: Non-resident digital services providers must register, collect and remit VAT through ARPCE portal (KPMG) More

• UK: Budget includes proposed tax on foreign sovereign investors (KPMG) More

• UK: Sovereign immunity: the Government revisits proposals to reform the UK taxation of sovereign investors (Macfarlanes) More

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

• US: State tax matters (Deloitte) More

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Friday, October 30

• Global: Comments on Indofood case (2006) and beneficial ownership (Leonard Wagenaar on LinkedIn) More

• Global: Transfer pricing: price setting vs. price testing (Borys Ulanenko on LinkedIn) More

• Global: Transfer pricing Q3 briefing (PwC) More

• Brazil: Federal Court of Accounts approves 11.3% reference rate for CBS (KPMG) More

• China: How transfer pricing disputes arise in China – a guide for MNEs (Ascentium) More

• Malaysia: IRBM invites comments on draft public ruling: Tax Treatment of Royalties on Software Payments Made to Non-Residents (Deloitte) More

• Switzerland: EU Pharma Package - tax implications (Baker McKenzie) More

• UK: Autumn Budget 2026 – key business tax & VAT highlights (Baker McKenzie) More

• UK: Autumn Budget 2026 – modernising taxation of foreign sovereign investment (Baker McKenzie) More

• UK: Tax measures in Autumn Budget 2026 (KPMG) More

• UK: UK introduces 2026 Budget (EY) More

• Uruguay: Tax Office issues resolution regulating activation of tax-stability clauses (EY) More

• US: First Circuit clarifies Tax Court filing deadlines (Baker McKenzie) More

• US: US concludes Section 232 investigation into robotics and industrial machinery imports and directs trade negotiations (EY) More

• US: Wealth tax hurdles (Alex Parker) More

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Thursday, October 29​​

• Global: Shipping & offshore tax update (France, India, Latvia, and Malaysia) More

• Africa: Overview of recent tax developments in Algeria, Angola, Eswatini, Gabon, Ghana, Kenya, Mauritius, Namibia, Nigeria, Rwanda, South Africa, Togo, Tunisia, and Zambia (KPMG) More

• Australia: Legislation aimed at supporting businesses and start-ups introduced to Parliament (KPMG) More

• Brazil: Brazil's new consumption tax: What the proposed 11.3% CBS rate means for businesses in 2027 (Douglas Domingues on LinkedIn) More

• EU: AG opines Dutch tax exemption precludes “double taxation” under EU tax dispute rules (Deloitte) More

• Ghana: Ghana Revenue Authority announces discontinuation of VAT Relief Purchase Order arrangement for upstream petroleum operators (EY) More

• Ghana: Key VAT compliance developments for non-resident digital service providers (Deloitte) More

• Ireland: Proposed mandatory e-invoicing and real-time VAT reporting from November 2028 (KPMG) More

• Philippines: Application of creditable withholding tax (CWT) on invoices and transition rules for invoicing systems (KPMG) More

• Poland: Grace period extended for KSeF-related penalties (Deloitte) More

• Poland: Wide-ranging VAT reforms and rate changes approach ratification (Deloitte) More

• UK: Budget 2026: CGT Founders' Relief (Slaughter and May) More

• UK: Budget 2026: Key business tax measures and changes to individual taxation (Deloitte) More

• UK: HMRC publishes B2B e-invoicing implementation roadmap from April 2029 (KPMG) More

• UK: Tinkering not transformation: the UK Budget 2026 (Slaughter and May) More

• UK: The Autumn Budget 2026 (Macfarlanes) More

• US: President Trump directs Commerce, USTR to negotiate over imports of robotics, industrial machinery and parts (KPMG) More

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Wednesday, October 28

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

• Global: Transfer pricing time allocation (Borys Ulanenko on LinkedIn) More

• Global: Transformative AI and the implications for Tax and Legal (Deloitte) More

• Australia: Tax governance for Top 100 and Top 1,000 taxpayers - latest developments (Deloitte) More

• Belgium: Guidance on withholding tax under new capital gains tax regime (KPMG) More

• EU: AG opinions on 2022 EU solidarity contribution on surplus profits of energy companies (KPMG) More

• Luxembourg: Crypto asset reporting framework (CARF) reporting user manual and XSD schema (KPMG) More

• Malta: Tax measures in 2027 budget (KPMG) More

• Poland: Package of tax legislation passed by lower house of Parliament; other tax developments (KPMG) More

• Portugal: Tax measures in draft 2027 state budget law (KPMG) More

• UAE: UAE launches TAWWER portal for R&D Tax Credit preapproval applications (EY) More

• UK: Tariff suspensions extended (Deloitte) More

• US: IRS acquiesces to result in Third and Federal Circuit decisions that “Hatch-Waxman” litigation expenses are deductible under section 162 (KPMG) More

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Tuesday, October 27

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

• Global: LCN monthly newsletter for in-house transfer pricing, tax and legal teams (LCN) More

• Africa: African firms struggle to find good transfer pricing comparables (KPMG) More

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

• Belgium: Capital gains tax: Circular letter issued on withholding tax obligations (Deloitte) More

• Canada and US: US modifies scope of Section 338 duties on certain Canadian products and concludes Section 232 investigation into wind turbine imports (EY) More

• Czech Republic: Inventec case – transfer pricing – contract manufacturer – method selection (in Czech) (Supreme Administrative Court) (TPcases) More

• EU: CJEU: anti-abuse rule in PSD can also apply if the parent company has real economic activities and is the beneficial owner (Loyens & Loeff) More

• France: France making changes to VAT legislation from 1 January 2027 (EY) More

• Ghana: GRA introduces real-time VAT collection on cross-border digital services (Deloitte) More

• Greece: Listed shares of shipping companies exempt from 1‰ transaction tax (Deloitte) More

• Israel: ITA ruling approves cost sharing framework following acquisition of Israeli IP owner (Deloitte) More

• Italy: Consolidated VAT Act includes no substantive changes, but simplifies consultation (KPMG) More

• Singapore: Comments on IRAS’s share-based compensation TP concession (Annalise Foong on LinkedIn) More

• Ukraine: New VAT framework for e-commerce signed into law by president (KPMG) More

• US: Comment on Facebook TP case: when the methodology fails, does the documentation still work? (LCN) More

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Monday, October 26

• Global: Annual review of Country-by-Country Reporting (OECD) More

• Global: Revised GloBE Information Return XML schema and user guide (OECD) More

• Australia: Announcement on deferral of upcoming public CbC reporting deadline (Tax authorities) More

• Australia: Draft legislation to improve tax transparency for crypto assets (Government) More

• EU: Neo Group case (application of anti-abuse rule in EU’s Parent-Subsidiary Directive) (ECJ decision) More

• France: Updated guidance on international agent regime for VAT (in French) (Tax authorities) More

• Ghana: Announcement on real-time VAT framework (Tax authorities) More

• Hong Kong: Bill to enhance tax deduction regime for IP-related expenditure (Government) More

• Hungary: 2027 Budget – government’s press release (in Hungarian) (Government) More

• Ireland: Finance (No. 2) Bill 2026 (Government) More

• Kenya: New transfer pricing rules (Government) More

• Netherlands: Letter to parliament on impact of proposed EU Taxation Omnibus (in Dutch) (Government) More

• Netherlands: Letter to parliament on plan to implement EU’s FASTER Directive (in Dutch) (Government) More

• New Zealand: Draft guidance on application of continuity of business activity rules in income tax law (Tax authorities) More

• Philippines: Circular on comprehensive accreditation framework for e-invoicing service providers (Tax authorities) More

• Singapore: Announcement on retrospective application of revised TP treatment (Tax authorities) More

• Sweden: Bill on amendments to GloBE legislation (in Swedish) (Government) More

• UK: Guidance on VAT treatment of crypto asset businesses (Tax authorities) More

• Uruguay: Decree implementing statutory changes to withholding tax on outbound dividends (in Spanish) (Government) More

• Uruguay: Decree on country’s domestic minimum top-up tax (in Spanish) (Government) More

• US: Executive Order waiving additional tariffs of 500% on Russian imports and 100% tariffs on imports from certain countries linked to Russian energy purchases or oil sanctions evasion (Government) More

• US: Final regulations on non-applicability of section 357(c)(3)(A) to consolidated groups (Government) More

• US: USTR’s request for public comments on EU’s CBAM (Government) More

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Saturday, October 24​

• Global: Pillar Two: Revised GIR XML schema and user guide released (Deloitte) More

• Global: When does a royalty stop pricing IP – and start balancing profits? (Marco Mosconi on LinkedIn) More

• Canada and US: United States further modifies Canadian products subject to 50% tariffs (KPMG) More

• China and US: USTR proposes further two-month suspension of Section 301 action on China’s maritime, logistics, and shipbuilding sectors (KPMG) More

• EU: EU trade update (Deloitte) More

• Germany: Local Tax Court narrows scope of royalty barrier (Baker McKenzie) More

• Hong Kong: Intellectual property tax deduction rules relaxed under gazetted draft legislation (Deloitte) More

• Kazakhstan: Enforcement measures applied to tax non-compliant foreign digital platforms (KPMG) More

• Kenya: Final regulations on application of significant economic presence (SEP) tax (KPMG) More

• Kenya: Significant Economic Presence Tax Regulations, 2026 published (Bowmans) More

• Malaysia: Tax highlights of Budget 2027 include measures intended to attract investment (Deloitte) More

• Singapore: Administrative concession for prior transfer pricing treatment of share-based compensation costs (KPMG) More

• Spain: The price of products purchased from the group may implicitly include a royalty for the use of intangible assets, subject to a non-resident income tax withholding (Garrigues) More

• Switzerland: Switzerland amends Minimum Taxation Ordinance to apply OECD Article 9.1 Administrative Guidance from 2025 (EY) More

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

• US: State tax matters (Deloitte) More

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Friday, October 23

• Global: 16 common transfer pricing problems (Borys Ulanenko on LinkedIn) More

• Australia: Coherence and harmony in tax law this week (or the lack thereof...) (Stuart Landsberg on LinkedIn) More

• China: Beneficial owner status in China: What a Supreme People’s Court case study teaches foreign investors (Ascentium) More

• EU: Comments on ECJ’s Neo Group decision (anti-abuse rule in Parent-Subsidiary Directive) (Leonard Wagenaar on LinkedIn) More

• Germany: Ministry of Finance issues mandatory e-invoicing clarifications (Deloitte) More

• Ghana: CbC reporting: Currency depreciation expands the compliance net for multinationals (Deloitte) More

• Indonesia: Updates on format and submission of tax returns following Coretax implementation (Deloitte) More

• Oman: Oman issues Executive Regulations for Special Economic Zones and Free Zones Law (EY) More

• Singapore: Tax authorities further clarify tax treatment of share-based compensation and amnesty for certain open years (EY) More

• Switzerland: Switzerland to apply January 2025 Pillar Two guidance from FY 2025 (Loyens & Loeff) More

• Thailand: Overview of measures amending business categories exempt from licensing requirements (Deloitte) More

• UK: Package of practical tools to help importers assess carbon border adjustment mechanism (CBAM) liabilities (KPMG) More

• Uruguay: Regulations issued for Pillar Two domestic minimum tax (Deloitte) More

• US: Still tariffied: Refunds, reshoring and risk (PwC podcast, 35:52) More

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Thursday, October 22

• Global: OECD releases 'Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors' (EY) More

• Global: The AI tax reset (Alex Parker) More

• Global: Trade talking points (EY) More

• Ghana: Real-time VAT collection on cross-border digital services (KPMG) More

• Hong Kong: Bill to enhance tax deduction for intellectual property introduced (PwC) More

• Ireland: Ireland publishes Finance (No. 2) Bill 2026 (EY) More

• Italy: Comment on Vibac transfer pricing case – group cuts its royalty rate to help its subsidiaries (David Zářecký on LinkedIn) More

• Portugal: Constitutional Court finds basis for valuation of renewable energy assets unconstitutional (EY) More

• UK: Supreme Court decides in ScottishPower that payments made instead of penalties are not deductible because they are not incurred for the purposes of the trade (Slaughter and May) More

• Uruguay: Uruguay issues decree implementing Domestic Minimum Top-up Tax (EY) More

• US: DC adopts permanent legislation with specified OBBBA decoupling (PwC) More

• US: IRS Notice 2026-53 and DOE release reshape section 45Z clean fuel credit (KPMG) More

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Wednesday, October 21

• Global: "Limited risk distributor" is a conclusion. In many TP files it is written as if it were the analysis. (Borys Ulanenko on LinkedIn) More

• Global: OECD: Revised GloBE Information Return (Pillar Two) XML schema user guide (KPMG) More

• Argentina: TP reform and the information-governance gap (Paul Sutton on LinkedIn) More

• Canada: CRA rules on a back-to-back cross currency swap arrangement (Neal Armstrong) More

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

• EU: EU tax simplification series #1: Why is the EU rethinking its tax framework? (Loyens & Loeff) More

• EU and Spain: Comments on Neo Group case (ECJ) and Velcro case (Spain) – beneficial ownership vs. abuse (Leonard Wagenaar on LinkedIn) More

• Germany: Proposed offsetting model for import VAT; other VAT developments (KPMG) More

• Kenya: New withholding tax rules (KPMG) More

• Poland: Proposed changes to transfer pricing regulations; other tax developments (KPMG) More

• US: Proposed regulations partially withdrawn: Guidance under section 355 concerning device and active trade or business (KPMG) More

• US: Tax news & views weekly roundup: AI/data centre fears, rescinding credits, and dictionaries (Alex Parker) More

• US: Treasury and IRS release guidance on new federal scholarship tax credit (PwC) More​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​

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