Note: Some EY documents require registration.

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Saturday, August 1​

• Global: International tax news (PwC) More

• Global: Tax policy quarterly outlook: Q2 2026 (Alvarez & Marsal) More

• Belgium: Belgium announces proposed e-reporting requirements beginning in 2028 (EY) More

• Chile: Chile tax reform bill moves closer to enactment following congressional approval (EY) More

• EU: FASTER: European harmonization will not put an end to national specificities (Deloitte) More

• EU: FASTER directive: Key developments and practical considerations (Deloitte) More

• EU: The eTRC under FASTER: Beyond the certificate, a new approach to evidence and process (Deloitte) More

• India: Consideration received by Mauritius shareholder could not be recharacterized as income from other sources subject to tax in India under Mauritius treaty (tribunal decision); other direct and indirect tax developments (KPMG) More

• Israel: Financing structure used in M&A transaction was artificial arrangement to avoid tax on repatriation of local profits (District Court decision) (KPMG) More

• Italy: Guidance on Pillar Two compliance (KPMG) More

• Luxembourg: Luxembourg moves closer to mandatory B2B e-invoicing (EY) More

• Malaysia: Guidance on transfer pricing treatment of intra-group financing arrangements (KPMG) More

• Portugal: Portugal approves the Top-up Tax return - Modelo 64 - for Pillar Two purposes (EY) More

• US: Proposed regulations: Allocation of foreign taxes following repeal of section 898(c)(2) one-month deferral election and foreign tax credit disallowance under section 960(d)(4) (KPMG) 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 corner (Deloitte) More

• US: Trade lines (EY) More

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Friday, July 31​

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

• Global: Transfer pricing: Impact of contractual risk allocation on economic analysis (Paul Sutton on LinkedIn) More

• Belgium: Capital gains tax: Tax authorities issue guidance (Deloitte) More

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

• EU: European Parliament resolution on feasibility of 28th tax regime; FISC public hearing on DAC recast proposal (KPMG) More

• EU and France: CJEU referral on compatibility with EU law of French tax on share buybacks (KPMG) More

• EU, France, Germany, and Italy: Formal EC notice requesting France, Germany, and Italy to align with PSD; EC updates on DAC9 infringement proceedings (KPMG) More

• France: Regulatory framework established for e-invoicing and digital reporting reform (KPMG) More

• Hong Kong: Enhanced tax concession regimes for funds, family offices and carried interest (Baker McKenzie) More

• Italy: Company effectively managed in Italy and thus subject to Italian corporate income tax (Supreme Court decision) (KPMG) More

• Luxembourg: Administrative Court confirms arm's-length nature of debt restructuring (Loyens & Loeff) More

• Mexico: SAT invites taxpayers to apply for up to 100% reduction in fines and surcharges (Deloitte) More

• Nigeria: Nigeria releases guidelines for Economic Development Tax Incentive, commencing application process for eligible businesses (EY) More

• Taiwan: Guidance on the “substantial operating activities” exemption under the CFC rules (Tax authorities) More

• Thailand: Thailand’s export control regime: Are your shipments ready? (Alvarez & Marsal) More

• UAE: Guidance on application of Pillar Two side-by-side package (KPMG) More

• UK: Payments in satisfaction of related party debts treated as non-deductible distributions (Upper Tribunal decision) (KPMG) More

• US: Tax Court rejects section 245A limitation (PwC) More

• US: Texas Unauthorized Insurance Premium Tax amnesty: Potential opportunity for Non-admitted Captive Insurance Companies and Insureds (Alverez & Marsal) More

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Thursday, July 30

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

• Canada: Dept. of Finance releases draft legislative proposals for Budget 2025 and other previously announced measures (EY) More

• Canada: Government launches consultation on draft legislation for various tax measures (Government) More

• Ghana: Mid-year budget review outlines customs, excise, and VAT measures (KPMG) More

• Hong Kong: Public consultation on proposal to enhance tax concession regime for corporate treasury centres (KPMG) More

• Italy: Guidance on use of the voluntary disclosure (ravvedimento operoso) mechanism to spontaneously regularize any non-compliance with GloBE reporting and notification obligations (in Italian) (Tax authorities) More

• Poland: Digital Services Tax — latest developments and policy direction (EY) More

• Saudi Arabia: E-invoicing mandatory for taxpayers with revenue above SAR 187,500 (KPMG) More

• South Africa: Update on implementation of advance pricing agreement program (Deloitte) More

• US: Tax Court addresses Varian FTC calculation (Baker McKenzie) More

• Vietnam: Decree, Circular implementing Personal Income Tax Law (Baker McKenzie) More

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Wednesday, July 29

• Global: Advance your view: Leading Tax when signals converge (Deloitte) More

• Global: Intercompany invoice finance: 4 key distinctions (Paul Sutton on LinkedIn) More

• Global: Intragroup service charges usually break in small operational places (Borys Ulanenko on LinkedIn) More

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

• Argentina: New export procedures for hydrocarbons and MERCOSUR origin declarations (KPMG) More

• China: Repeal of tax incentives for energy-efficient vehicles (KPMG) More

• EU: EU trade update (Deloitte) More

• EU: Public country-by-country reporting taxonomy project – updated (European Commission) More

• India: CBDT APA Report for FY 2025-26: Record APA signings reinforce India’s tax certainty framework (KPMG) More

• Malta: Ensuring compliance: What the MTCA's Annual Report 2025 means for taxpayers (Deloitte) More

• Singapore: Updated guidance on Applying for a Certificate of Residence/ Tax Reclaim Form (Tax authorities) More

• Spain: Tax newsletter – June 2026 (Garrigues) More

• UK: New UK Securities Transfer Tax (Macfarlanes) More

• US: USTR imposes section 301 tariffs following forced labour investigations (PwC) More

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Tuesday, July 28

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

• Global: OECD Corporate Tax Statistics 2026 just dropped - in this update we'll just focus on a few TP highlights (David Zářecký on LinkedIn) More

• Global: UN releases draft Framework Convention on International Tax Cooperation and two early protocols (EY) More

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

• Bahrain: Domestic minimum top-up tax computation guide (KPMG) More

• Bahrain: Updated guidance on VAT registration (in Arabic) (Tax authorities) More

• Burundi, Kenya, Rwanda, Tanzania, and Uganda: East African Community: Customs and duty changes for the 2026/2027 tax year (KPMG) More

• Canada: A guide to Canadian mining taxation (KPMG) More

• Canada: CRA finds that a non-resident pharmaceutical company engaged in contract manufacturing in Canada was not carrying on business in Canada (Neal Armstrong) More

• Colombia: Tax reform bill (in Spanish) (Government) More

• Colombia: Tax reform bill 2026 (KPMG) More

• France: French tax authorities publish guidance on September 2026 e-invoicing mandate (EY) More

• Italy: New time-stamping requirement for PE accounts (KPMG) More

• Netherlands: Dutch Ministry of Finance updates Hybrid Mismatch Decree: broader guidance and new practical examples (Loyens & Loeff) More

• Netherlands: Permanent Establishments Series #3: Expanding into Europe through a Dutch BV - New York office Snippet (Loyens & Loeff) More

• Netherlands: Policy on hybrid mismatches (in Dutch) (Government) More

• Netherlands: Temporary buildings: legal and tax considerations (Loyens & Loeff) More

• Poland: Updates to proposed corporate income tax amendments; transfer pricing simplification measures adopted; other tax developments (KPMG) More

• Romania: Romania overhauls transfer pricing documentation and APA procedures (PwC) More

• Russia and EU: EU adopts 21st package of sanctions against Russia (KPMG) More

• US: House taxwriters advance measures on tax-exempt organizations, foreign funding (Deloitte) More

• US: OIRA reviews guidance related to FDDEI (Deloitte) More

• US: Trade corner (Deloitte) More

• US: US Tax Court: Consolidated group’s use of predecessor’s NOLs disallowed under SRLY rules (KPMG) More

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Monday, July 27

• Global: Comments on OECD consultation on transfer pricing of intra-group services (Tax Executives Institute) More

• Global: Draft framework convention on international tax cooperation (UN) More

• Australia: Consultation on administrative aspects of critical minerals production incentive (Government) More

• Brazil and US: US imposes 25% tariff on certain imports from Brazil (Government) More

• Canada and US: US imposes 50% tariff on certain imports from Canada (Government) More

• China: Announcement of changes to requirements for special tax treatment of business reorganisations (in Chinese) (Tax authorities) More

• EU: Foreign Subsidies Regulation Review Study (European Commission) More

• EU: Report on implementation and enforcement of Foreign Subsidies Regulation (European Commission) More

• EU: Sampension case – validity of eligibility restrictions on formation of VAT groups – EU VAT Directive (EGC decision) More

• Hungary: Guidance on transfer pricing documentation and reporting (in Hungarian) (Tax authorities) More

• Mauritius: Alteo Energy case – interest income exemption is not limited to companies whose core business is financing or money lending – consideration of BEPS Action 5 (Privy Council decision) More

• Netherlands: Comparability, to a Dutch company, of a Saudi Arabian limited liability company (in Dutch) (Tax authorities) More

• Netherlands: Guidance on interaction between CFC rules and participation exemption (in Dutch) (Tax authorities) More

• Netherlands: Guidance on treatment of immovable property and mortgage debts under the Belgium / Netherlands double tax treaty (in Dutch) (Tax authorities) More

• Poland: APA report, covering 2006-2025 period (Tax authorities) More

• US: Keysight Technologies case – Court holds that a Treasury rule in GILTI regulations is invalid, because Treasury lacked the statutory authority to issue the rule – application of Loper Bright principle (Court decision) More

• US: Siemens Medical Solutions case – Court holds that a Treasury rule in “dividends received deduction” regulations is invalid, because Treasury lacked the statutory authority to issue the rule – application of Loper Bright principle (Court decision) More

• US: US announces new incentive program under which companies investing in US primary aluminum production facilities may qualify to import specified quantities of primary aluminum at a reduced tariff rate (Government) More

• Vietnam: Circular 91 on e-invoicing (in Vietnamese) (Government) More

• Vietnam: Decree 254 on e-invoicing (in Vietnamese) (Government) More

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Saturday, July 25

• Global: 2026 status of key Digital Services Taxes (Computer & Communications Industry Association) More

• Global: KPMG comments on Proposed Revisions to Chapter VII of the OECD Transfer Pricing Guidelines (KPMG) More

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

• Global: Trade talking points (EY) More

• Global: Transfer pricing briefing – Q2 2026 (PwC) More

• Belgium: Near-real-time e-reporting of invoicing data to be introduced (Deloitte) More

• Canada: CRA rules on applying its formula for prorating foreign tax between a FAPI and non-FAPI business for FAT purposes (Neal Armstrong) More

• Chile: Guidance on determining the arm’s length price for intangibles (in Spanish) (Tax authorities) More

• Colombia: 2026 Tax Reform Bill (Baker McKenzie) More

• Finland: Update on indirect tax developments in May and June 2026 (Deloitte) More

• India: Salary costs attributable to PE not treated as head office expenditure subject to domestic deductibility restriction (tribunal decision) (KPMG) More

• India: Taxpayer’s refund claim allowed, even though made under statute allowing for foreign tax credits (High Court decision) (KPMG) More

• Indonesia: Significant change to tax proxy requirements (Deloitte) More

• Singapore: Updated XML schema user guide for CRS return (KPMG) More

• US: Notice provides transitional guidance on qualified opportunity zone incentives (Deloitte) More

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

• US: Rev. Proc. 2026-28: Exemption from Form 990 filing for FIFA foreign participating member associations (KPMG) More

• US: State tax matters (Deloitte) More

• US: Tax news & views (Deloitte) More

• US: Trade lines (EY) More

• US: USTR finalizes section 301 forced labour tariffs on 60 economies; additional tariffs of 10% or 12.5% take effect 24 July 2026 (EY) More

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Friday, July 24

• Global: A transfer pricing benchmark refresh should not always start from a blank page (Borys Ulanenko on LinkedIn) More

• Global: New conclusions released on preferential tax regime reviews (Deloitte) More

• Global: Opinion Statement CFE 2/2026 on revisions to Chapter VII of the OECD Transfer Pricing Guidelines (CFE Tax Advisers Europe) More

• Global: Portal Combat 2: Pillar Two compliance post-mortem (PwC podcast, 50:34) More

• Global: Update on draft UN tax convention and protocols (Deloitte) More

• India: Capital gains exemptions for MNCs and foreign companies in India (Ascentium) More

• Japan: Guidance on GloBE information return (GIR) system (KPMG) More

• Luxembourg: Draft legislation introducing OECD side-by-side package (KPMG) More

• Saudi Arabia: Saudi Arabia updates tax and zakat guidelines for Regional Headquarters (EY) More

• UK: Draft legislation for Finance Bill 2026-2027 includes implementation of Pillar Two side-by-side package (KPMG) More

• UK: Final carbon border adjustment mechanism (CBAM) guidance (KPMG) More

• US: US tariffs: USTR takes action in forced labour section 301 investigations – USTR press release (Government) More

• Vietnam: Vietnam issues new Circular providing guidance on tax treaty application (EY) More

• Vietnam: Vietnam’s four new tax decrees: why businesses must treat compliance as an integrated exercise (Ascentium) More

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Thursday, July 23

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

• Global: OECD consultation on Chapter VII (intra-group services): submitted comments and key considerations (Loyens & Loeff) More

• Global: UN’s draft protocol on prevention and resolution of tax disputes (UN) More

• Global: UN’s draft protocol on taxation of cross-border services (UN) More

• Belgium: Proposal to introduce e-reporting of invoicing data from 2028 (KPMG) More

• Canada and US: Northcut case – Canadian Tax Court finds discrimination contrary to Art XXV:1 of the Canada / US double tax treaty where a US citizen/Canadian resident faced higher Canadian taxation than if not a US citizen (Neal Armstrong) More

• Canada and US: US imposes new section 338 tariffs on certain Canadian imports (PwC) More

• Chile: How Chile’s Tax Reform Bill could reshape investment planning (Baker McKenzie) More

• EU: European Commission publishes its first review report on the Foreign Subsidies Regulation (PwC) More

• Germany: New German RETT reform removes double taxation risk on share deals (Hengeler Mueller) More

• Romania: New rules on APAs and transfer pricing documentation published (Deloitte) More

• UAE: Phased implementation of e-invoicing beginning January 1, 2027 (KPMG) More

• US: Legislative update: House Ways and Means Committee approves four bills concerning tax-exempt organizations (KPMG) More

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Wednesday, July 22

• Global: 2026 edition of Corporate Tax Statistics released (Deloitte) More

• Global: AI does not remove judgment from transfer pricing benchmarking. It moves a lot of that judgment earlier. (Borys Ulanenko on LinkedIn) More

• Global: An observation on the two drafts released in view of the UN Tax Convention negotiations to be held in the first part of August (Dragoș Dăncău on LinkedIn) More

• Global: Corporate tax statistics 2026 (OECD) More

• Global: E-invoicing developments tracker (EY) More

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

• Canada and US: US imposes 50% tariffs on selected Canadian imports (KPMG) More

• Canada and US: US imposes additional 50% tariff on certain Canadian imports under section 338 (EY) More

• Japan: National Tax Agency: publication of Q&A on consumption tax treatment for cross-border electronic commerce (KPMG) More

• UAE: Adjustments following registrant's exit from VAT Group (KPMG) More

• UK: Andy Burnham takes office as UK Prime Minister (EY) More

• US: Court rejects Treasury’s GILTI regulation (PwC) More

• US: More on the tax transparency trend (Alex Parker) More

• US: US announces aluminum production incentive program and new defense supply chain requirements for critical materials (EY) More

• Vietnam: Summary of recent key tax legislative developments, June 2026 (Deloitte) More​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​

 

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