Geog View Archive | stevetowers.tax

Geography View

News & Views Archive

Global

International tax news (PwC) (November 2) More
Tax policy insights – September 2026 (Alvarez & Marsal) (November 2) More
Trade talking points (EY) (November 2) More
Comments on Indofood case (2006) and beneficial ownership (Leonard Wagenaar on LinkedIn) (October 30) More
Transfer pricing: price setting vs. price testing (Borys Ulanenko on LinkedIn) (October 30) More
Transfer pricing Q3 briefing (PwC) (October 30) More
Shipping & offshore tax update (France, India, Latvia, and Malaysia) (October 29) More
Tax treaty round-up (Deloitte) (October 28) More
Transfer pricing time allocation (Borys Ulanenko on LinkedIn) (October 28) More
Transformative AI and the implications for Tax and Legal (Deloitte) (October 28) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (October 27) More
LCN monthly newsletter for in-house transfer pricing, tax and legal teams (LCN) (October 27) More
Annual review of Country-by-Country Reporting (OECD) (October 26) More
Revised GloBE Information Return XML schema and user guide (OECD) (October 26) More
Pillar Two: Revised GIR XML schema and user guide released (Deloitte) (October 24) More
When does a royalty stop pricing IP – and start balancing profits? (Marco Mosconi on LinkedIn) (October 24) More
16 common transfer pricing problems (Borys Ulanenko on LinkedIn) (October 23) More
OECD releases 'Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors' (EY) (October 22) More
The AI tax reset (Alex Parker) (October 22) More
Trade talking points (EY) (October 22) More
"Limited risk distributor" is a conclusion. In many TP files it is written as if it were the analysis. (Borys Ulanenko on LinkedIn) (October 21) More
OECD: Revised GloBE Information Return (Pillar Two) XML schema user guide (KPMG) (October 21) More
2026 peer review report on CbC reporting released (Deloitte) (October 20) More
Updates to G20 finance ministers cover topics including business dynamism (Deloitte) (October 17) More
How tax authorities use digital tools to reshape controversy (EY) (October 16) More
OECD Secretary‑General Tax Report to G20 Finance Ministers and Central Bank Governors (G20 United States, October 2026) (OECD) (October 16) More
Pillar Two: Preparing for Year Two - Lessons from the first filing season (Ross Robertson on LinkedIn) (October 16) More
Transfer pricing profit level indicators – PLI selection is often decided by habit (Borys Ulanenko on LinkedIn) (October 16) More
Global tax policy and controversy watch (EY) (October 15) More
Transfer pricing – pre-economic analysis legal fact pattern checklist (LCN Legal) (October 15) More
E-invoicing developments tracker (EY) (October 13) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (October 13) More
How businesses keep pace with digital tax authorities (EY podcast, 42 mins) (October 13) More
The procedural interplay of bilateral investment treaties and double tax conventions: Findings from 397 treaties (Marie Danielle Müller on LinkedIn) (October 10) More
PE Watch | Latest developments and trends, October 2026 (EY) (October 9) More
Global indirect tax news (Deloitte) (October 8) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (October 6) More
IFRS quarterly tax developments - Q3 (EY) (October 6) More
2025 OECD Model Double Tax Treaty and Commentary (full version) (OECD) (October 5) More
Trade talking points (EY) (October 3) More
Pillar Two and the data surge (Alex Parker) (October 2) More
Q3 2026 tax accounting update (Alvarez & Marsal) (October 2) More
A&M tax policy insights (Alvarez & Marsal) (October 1) More
Decarbonization as a strategic imperative: Why tax policy matters (Luis Wolf Trzcina) (October 1) More
DEMPE for lawyers in 17 steps (Paul Sutton on LinkedIn) (October 1) More
International tax news (PwC) (October 1) More
Updated version of OECD model tax treaty released (Deloitte) (October 1) More
Comment on September 2026 Administrative Guidance on GloBE rules: QDMTT Local Financial Accounting Standard (“LFAS”) rules (Annalise Foong on LinkedIn) (September 30) More
How countries govern international tax under the UN Framework (KPMG) (September 30) More
Remote work, PEs and the OECD (Lucas De Lima Carvalho on SSRN) (September 30) More
Comments on September 2026 Administrative Guidance on GloBE rules (Leonard Wagenaar on LinkedIn) (September 29) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (September 29) More
OECD/G20 Inclusive Framework releases package of Global Minimum Tax documents (EY) (September 26) More
OECD Multilateral Convention for the Pillar Two Subject to Tax Rule to enter into force on 1 January 2027 (EY) (September 26) More
Do mobile workers create permanent establishment, TP challenges? (KPMG) (September 25) More
How courts are expected to interpret double tax treaties (Leonard Wagenaar on LinkedIn) (September 25) More
Tax treaty round-up (Deloitte) (September 24) More
E-invoicing developments tracker (16 September 2026) (EY) (September 23) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (September 22) More
New version of INNOTAX portal provides expanded information on R&D tax incentives (Deloitte) (September 22) More
Latest on BEPS and beyond (EY) (September 21) More
Trade talking points (EY) (September 21) More
OECD launches new version of INNOTAX portal: Tax incentives for R&D and innovation in the OECD area and beyond (OECD) (September 18) More
Pillar Two: Updated information return and further administrative guidance (Deloitte) (September 18) More
The new Pillar 2 package: the 2026 GIR, new Administrative Guidance and the Full Legislative Review Assessment and Methodology (Alvarez & Marsal) (September 18) More
Transfer pricing in TMT: managing value where it won’t sit still (Joel Cooper and Callum Macdonald on LinkedIn) (September 18) More
Transfer pricing – how credit ratings are assigned (David Zářecký on LinkedIn) (September 17) More
New guidance on Global Minimum Tax framework (KPMG) (September 16) More
OECD Inclusive Framework Pillar Two package addresses consistency of rule application and reporting (PwC) (September 15) More
Public comments on OECD’s model reporting rules for digital platforms (OECD) (September 14) More
Tax Policy Reforms 2026 report (OECD) (September 14) More

Asia Pacific

Australia: Legislation aimed at supporting businesses and start-ups introduced to Parliament (KPMG) (October 29) More
Australia: Tax governance for Top 100 and Top 1,000 taxpayers - latest developments (Deloitte) (October 28) More
Australia: Weekly tax round-up (Deloitte) (October 27) More
Australia: Announcement on deferral of upcoming public CbC reporting deadline (Tax authorities) (October 26) More
Australia: Draft legislation to improve tax transparency for crypto assets (Government) (October 26) More
Australia: Coherence and harmony in tax law this week (or the lack thereof...) (Stuart Landsberg on LinkedIn) (October 23) More
Australia: Draft legislation introducing minimum tax on discretionary trusts (KPMG) (October 20) More
Australia: Draft legislation released for CRS amendments, CARF and domestic crypto reporting (Deloitte) (October 20) More
Australia: Market valuation requirements under new capital gains tax rules (KPMG) (October 20) More
Australia: Consultation on draft crypto asset tax transparency legislation (KPMG) (October 17) More
Australia: Public CbC reporting deadline deferred to January 29, 2027 (KPMG) (October 17) More
Australia: Weekly tax round-up (Deloitte) (October 13) More
Australia: Weekly tax round-up (Deloitte) (October 7) More
Australia: Hilton case (Part IVA / GAAR: in determining whether there is a tax benefit, can there be multiple counterfactuals?) (Court decision) (October 5) More
Australia: Further comment on the commencement of the non-resident CGT rules (to apply with effect from 1 October 2026) (Stuart Landsberg on LinkedIn) (October 2) More
Australia: Monthly tax update (PwC) (October 2) More
Australia: Weekly tax round-up (Deloitte) (September 30) More
Australia: Comment on the commencement of the non-resident CGT rules (to apply with effect from 1 October 2026) (Stuart Landsberg on LinkedIn) (September 29) More
Australia: Business tax certainty report (private rulings and APAs) (Tax authorities) (September 28) More
Australia: Enhancements to Research and Development Tax Incentive: draft legislation (Government) (September 28) More
Australia: Innovative Business CGT Concession: draft legislation (Government) (September 28) More
Australia: Multinationals tackle stricter reporting under Australia’s public CbCR (KPMG) (September 25) More
Australia: ATO finalises software royalty ruling and expands practical compliance guidance (DLA Piper) (September 22) More
Australia: Guide on changes to foreign resident capital gain tax (KPMG) (September 18) More
Australia: Draft legislation proposes phased discounts to replace the EV FBT exemption (Deloitte) (September 17) More
Australia: Exposure draft released for proposed R&D tax incentive reforms (Deloitte) (September 17) More
Australia: Weekly tax round-up (Deloitte) (September 16) More
Australia: Consultation on draft legislation introducing 2026-27 budget tax reform measures, including R&D tax incentive simplification (KPMG) (September 15) More
Australia: Software and royalty withholding tax risk - ATO releases draft PCG (Deloitte) (September 15) More
Australia and China: Aluminium windows and doors from China: Securities start now (Deloitte) (October 16) More
Cambodia: Tax incentives for investment projects in four northeastern provinces (Deloitte) (November 2) More
Cambodia: Instruction details proper procedure to amend monthly and annual tax returns (Deloitte) (September 29) More
Cambodia: Guidance on allocation of tax liabilities following, as well as VAT treatment of, business transfers, share transfers, and enterprise mergers (KPMG) (September 22) More
China: How transfer pricing disputes arise in China – a guide for MNEs (Ascentium) (October 30) More
China: Beneficial owner status in China: What a Supreme People’s Court case study teaches foreign investors (Ascentium) (October 23) More
China: Changes to VAT export refund rates (in Chinese) (Tax authorities) (October 19) More
China: Free Trade Zones (FTZs) in China: benefits, eligibility, and how to choose the right one (Ascentium) (October 7) More
China: Latest individual income tax policies on (1) transfer of restricted shares of listed companies and (2) dividends and bonuses received by foreign individuals (PwC) (September 17) More
China: Income obtained by individuals from transferring restricted shares of listed companies shall be taxed at a 20% rate (in Chinese) (Tax authorities) (September 16) More
China: Announcement on VAT withholding on certain services provided by domestic individuals (in Chinese) (Government) (September 14) More
China and US: USTR proposes further two-month suspension of Section 301 action on China’s maritime, logistics, and shipbuilding sectors (KPMG) (October 24) More
China and EU: China reduces tariffs on certain goods imported from EU – EU Trade Commissioner’s statement (European Commission) (October 19) More
China and Australia: Aluminium windows and doors from China: Securities start now (Deloitte) (October 16) More
China and US: "30-for-30" China / US trade announcement by US Trade Representative (Government) (October 5) More
China and US: China and US establish trade framework, identify $30 billion in goods for potential tariff reductions (KPMG) (September 29) More
Hong Kong: Bill to enhance tax deduction regime for IP-related expenditure (Government) (October 26) More
Hong Kong: Intellectual property tax deduction rules relaxed under gazetted draft legislation (Deloitte) (October 24) More
Hong Kong: Bill to enhance tax deduction for intellectual property introduced (PwC) (October 22) More
Hong Kong: Preferential corporate income tax rate for strategic enterprises – Legislative Council briefing paper (Government) (October 19) More
Hong Kong: Hong Kong moves to expand intellectual property tax deduction as draft law is published (KPMG) (October 17) More
Hong Kong: SBTI may mitigate interaction between Pillar Two and enhanced R&D tax deduction (Deloitte) (October 15) More
Hong Kong: Hong Kong advances key tax-incentive initiatives (EY) (October 14) More
Hong Kong: Bill to relax stamp duty relief for intra-group transfers introduced (PwC) (October 9) More
Hong Kong: Government proposes tax concession under preferential policy package to attract strategic industries and investments (PwC) (October 9) More
Hong Kong: Tax incentive under the government’s preferential policy package to attract strategic industries and investments (KPMG) (October 9) More
Hong Kong: The draft legislation to implement the enhanced stamp duty relief for intra-group asset transfer (KPMG) (October 9) More
Hong Kong: Chief Executive’s 2026 Policy Address (Government) (September 28) More
Hong Kong: First 5-Year Plan for Economic and Social Development of Hong Kong (Government) (September 28) More
Hong Kong: Public consultation on implementation of cryptoasset reporting framework (CARF) and CRS 2.0 (KPMG) More
India: Management and consultancy services provided virtually from China not taxable as fees for technical services under treaty (tribunal decision) (KPMG) (November 2) More
India: GAAR could not be invoked merely because taxpayer’s losses offset gains (High Court decision) (KPMG) (October 20) More
India: Dharma case (GST – classification of supply – does supply of film in digital form cause supply to be of “software”?) (Court decision) (October 19) More
India: Retroactive amendment authorizing jurisdictional assessing officers to issue reassessment notices is unconstitutional (High Court decision) (KPMG) (October 16) More
India: Transfer by Irish entity of shares in U.S. entity holding shares in Indian subsidiary not taxable in India under Irish treaty (tribunal decision) (KPMG) (October 14) More
India: Fireeye Ireland case (Interaction between India / Ireland double tax treaty and India’s domestic law indirect share transfer provision) (Tribunal decision) (October 12) More
India: Toyota case (Definition of “permanent establishment” in India / Japan double tax treaty) (Tribunal decision) (October 12) More
India: Tax residency certificate not conclusive of eligibility for benefits under the Mauritius treaty (tribunal decision) (KPMG) (October 10) More
India: Performance of liaison and support functions did not create PE in India under Swiss treaty (tribunal decision) (KPMG) (October 3) More
India: Subscription fees for digital content did not constitute fees for technical services (Supreme Court decision); other direct and indirect tax developments (KPMG) (October 3) More
India: Concessional tax rate unavailable for interest on non-convertible debentures (tribunal decision) (KPMG) (September 26) More
India: Duration test for supervisory permanent establishment under Japan treaty must be applied on a project-by-project basis, not an employee-by-employee basis (tribunal decision) (KPMG) (September 26) More
India: Unrealized foreign exchange gain arising from borrowings used to acquire property in India not taxable under section 43A, but may be taxable under section 43AA (tribunal decision) (KPMG) (September 24) More
India: Payments related to drugs manufactured and marketed in United States not taxable in India (High Court decision) (KPMG) (September 22) More
India and Mauritius: India notifies the 2024 protocol amending the India / Mauritius tax treaty; introduces principal purpose test (KPMG) (October 15) More
Indonesia: Updates on format and submission of tax returns following Coretax implementation (Deloitte) (October 23) More
Indonesia: Temporary income tax incentive provided to encourage purchase of certain bonds (Deloitte) (October 8) More
Indonesia: New VAT collection procedures for cross-border digital transactions (KPMG) (October 6) More
Indonesia: Certain payment institutions to collect VAT on some cross-border digital transactions (Deloitte) (September 21) More
Japan: GloBE treatment of GK-TK structures (Chester Wee on LinkedIn) (September 23) More
Korea: Tax Administration Reform Committee discusses future tax audit administration (Deloitte) (October 6) More
Korea: Tax rulings and cases (September 2026) (Deloitte) (October 6) More
Malaysia: IRBM invites comments on draft public ruling: Tax Treatment of Royalties on Software Payments Made to Non-Residents (Deloitte) (October 30) More
Malaysia: Tax highlights of Budget 2027 include measures intended to attract investment (Deloitte) (October 24) More
Malaysia: Budget 2027: Reaching for the skies, while anchored on our values (Alvarez & Marsal) (October 16) More
Malaysia: Proposed tax measures in 2027 budget (KPMG) (October 14) More
Malaysia: Budget 2027: Tax highlights (Baker McKenzie) (October 13) More
Malaysia: IRB releases amended guidelines on gains from disposals of foreign capital assets (Deloitte) (October 13) More
Malaysia: IRB releases updated guidelines on capital gains tax for unlisted shares (Deloitte) (October 13) More
Malaysia: Malaysia transfer pricing rules: key changes effective from YA 2023 (Alvarez & Marsal) (October 12) More
Malaysia: Updated guidance on capital gains tax for unlisted shares (Tax authorities) (October 12) More
Malaysia: Updated guidance on foreign capital gains received in Malaysia (Tax authorities) (October 12) More
Malaysia: Updated guidance on special allowances for small-value assets (Tax authorities) (October 12) More
Malaysia: Budget 2027 (Deloitte) (October 10) More
Malaysia: Tax in motion – Budget 2027 edition (PwC) (October 10) More
Malaysia: Tax in motion – Malaysian tax developments (PwC) (October 8) More
New Zealand: Draft guidance on application of continuity of business activity rules in income tax law (Tax authorities) (October 26) More
New Zealand: Consultation on updated guidance on taxation of royalties paid to non-resident software suppliers (KPMG) (October 7) More
New Zealand: Non-resident contractors tax reform proposed (Deloitte) (October 1) More
New Zealand: Tax bill proposes reforms to reduce tax barriers for investment, talent and cross-border business (EY) (October 1) More
New Zealand: Updated guidance on GloBE rules (Tax authorities) (September 28) More
New Zealand: “Bumper bill” advances 2026 budget reforms (KPMG) (September 23) More
Philippines: Application of creditable withholding tax (CWT) on invoices and transition rules for invoicing systems (KPMG) (October 29) More
Philippines: Circular on comprehensive accreditation framework for e-invoicing service providers (Tax authorities) (October 26) More
Philippines: Recent tax procedure guidance (KPMG) (October 20) More
Philippines: Accreditation framework for e-invoicing service providers (KPMG) (October 17) More
Philippines: Circular prescribing policies and guidelines for introduction of mandatory e-invoicing (Tax authorities) (October 5) More
Philippines: E-invoicing required by December 31, 2026 (KPMG) (September 25) More
Philippines: Export-oriented enterprises (EOEs) with pending VAT zero-rating certification may be able to claim VAT refunds (Deloitte) (September 17) More
Singapore: Comments on IRAS’s share-based compensation TP concession (Annalise Foong on LinkedIn) (October 27) More
Singapore: Announcement on retrospective application of revised TP treatment (Tax authorities) (October 26) More
Singapore: Administrative concession for prior transfer pricing treatment of share-based compensation costs (KPMG) (October 24) More
Singapore: Tax authorities further clarify tax treatment of share-based compensation and amnesty for certain open years (EY) (October 23) More
Singapore: List of country’s Qualified Tax Incentives for purposes of Substance-based Tax Incentive Safe Harbour under GloBE rules (Tax authorities) (October 19) More
Singapore: Additional guidance on transfer pricing adjustments relating to share-based compensation (SBC) costs (Alvarez & Marsal) (October 17) More
Singapore: Singapore's QTI clarification: Revisiting the economics of tax incentives (Alvarez & Marsal) (October 16) More
Singapore: Guidance on the Substance-based Tax Incentive Safe Harbour under Singapore’s GloBE rules (Chester Wee and Priscilla Koh on LinkedIn) (October 14) More
Singapore: Guidance on characterisation of redeemable, non-convertible, non-cumulative, participating, non-voting preference shares (Tax authorities) (October 8) More
Singapore: Guidance on income tax treatment of transfer of intellectual property (Tax authorities) (October 6) More
Singapore: MAS proposes measures to strengthen asset management hub competitiveness (Deloitte) (September 29) More
Sri Lanka: TIN certificate required for specified transactions beginning November 1, 2026 (KPMG) (October 1) More
Taiwan: Guidance issued on VAT treatment of sale of virtual assets and stablecoins (Deloitte) (October 7) More
Thailand: Overview of measures amending business categories exempt from licensing requirements (Deloitte) (October 23) More
Thailand: Bill to introduce qualified refundable tax credit (partially in Thai) (Tax authorities) (October 19) More
Thailand: Update on export control measures, including next phase under TCWMD regime (Deloitte) (October 17) More
Thailand: Foreign Business Act exemptions expanded for selected services (Deloitte) (October 14) More
Thailand: New voluntary additional customs duty payment program (KPMG) (October 10) More
Thailand: Customs Department extends “One Stop Service” program through 30 September 2031 (Deloitte) (October 8) More
Thailand: Thailand plans new EV tax structure tied to local manufacturing (Ascentium) (September 18) More
Vietnam: Amendments to customs law enacted (KPMG) (September 15) More

Europe

Belgium: Belgium adopts DAC9 and changes Pillar Two QDMTT filing deadline (EY) (November 2) More
Belgium: New law amends Pillar Two compliance (Deloitte) (November 2) More
Belgium: Guidance on withholding tax under new capital gains tax regime (KPMG) (October 28) More
Belgium: Capital gains tax: Circular letter issued on withholding tax obligations (Deloitte) (October 27) More
Belgium: Tax authorities further extend QDMTT, IIR and GIR notification deadlines to 31 October 2026 (EY) (October 2) More
Belgium: Side-by-side package does not affect pending UTPR proceedings (Constitutional Court decision) (KPMG) (September 26) More
Belgium: Belgian Constitutional Court allows landmark UTPR case (Pillar Two) to continue before the CJEU, despite SbS package (Loyens & Loeff) (September 25) More
Belgium: Rulings on copyright tax regime: Retroactive application for computer programs (Deloitte) (September 15) More
Belgium and EU: Belgium's Constitutional Court allows Pillar Two UTPR challenge to proceed before the Court of Justice of the European Union (EY) (October 3) More
Bulgaria: Bulgaria proposes mandatory domestic e-invoicing from 2028 (EY) (October 15) More
Bulgaria: Draft amendment bill (in Bulgarian) (Government) (October 5) More
Cyprus: Bill to implement new domestic minimum top-up tax (DMTT) (in Greek) (Government) (October 19) More
Cyprus: Confirmation of beneficial owners’ details by December 31 (KPMG) (October 17) More
Cyprus: DRCIP issues two announcements regarding company compliance obligations (Deloitte) (September 18) More
Czech Republic: Inventec case – transfer pricing – contract manufacturer – method selection (in Czech) (Supreme Administrative Court) (TPcases) (October 27) More
Czech Republic: Proposed extraordinary tax on refineries; draft amendments to rules on tax depreciation and leasing (KPMG) (October 16) More
Czech Republic: Announcement of windfall tax on refineries (in Czech) (Government) (September 28) More
Czech Republic: Mountfield case – deductibility of interest incurred on bonds issued to acquire trade marks from related parties – abuse of law (in Czech) (Supreme Administrative Court decision) (TPcases) (September 22) More
Denmark: 2027 Finance Bill (in Danish) (Government) (October 19) More
Denmark: CA Software case (Transfer pricing – conversion of full-fledged distributor to limited-risk commissionaire) (in Danish) (Court decision) (October 12) More
Denmark: Denmark to broaden the scope of withholding tax on interest and similar payments (EY) (October 9) More
Denmark: Deferred launch of voluntary e-invoicing to March 1, 2027 (KPMG) (September 26) More
Denmark and UK: Ørsted wind farm case – allocation of income between Denmark and UK – advisory commission under EU Arbitration Convention (Ørsted press release) (October 5) More
Denmark and UK: Comment on tax dispute over where value from offshore wind farms should be captured and taxed (David Zářecký on LinkedIn) (September 24) More
EFTA: ADVEL attorneys case (Tax authorities’ access to lawyers’ client lists) (EFTA Court decision) (October 19) More
EU: European Commission publishes 2027 version of Combined Nomenclature (KPMG) (November 2) More
EU: AG opines Dutch tax exemption precludes “double taxation” under EU tax dispute rules (Deloitte) (October 29) More
EU: AG opinions on 2022 EU solidarity contribution on surplus profits of energy companies (KPMG) (October 28) 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) (October 27) More
EU: Neo Group case (application of anti-abuse rule in EU’s Parent-Subsidiary Directive) (ECJ decision) (October 26) More
EU: EU trade update (Deloitte) (October 24) More
EU: Comments on ECJ’s Neo Group decision (anti-abuse rule in Parent-Subsidiary Directive) (Leonard Wagenaar on LinkedIn) (October 23) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) (October 21) More
EU: EU tax simplification series #1: Why is the EU rethinking its tax framework? (Loyens & Loeff) (October 21) More
EU: CJEU in NEO Group (C-203/25): a genuine parent company is no longer a safe harbour under the Parent-Subsidiary Directive general anti-abuse rule (Alverez & Marsal) (October 20) More
EU: Czech Republic, Denmark, Finland and Italy: Positions on omnibus proposal to simplify EU direct taxation rules (KPMG) (October 20) More
EU: ECOFIN discusses calls for EU-wide windfall tax on energy companies (KPMG) (October 20) More
EU: European Commission launches public consultation on DAC recast proposal (KPMG) (October 20) More
EU: European Commission sends letters of formal notice to Hungary, Ireland, Italy and Romania concerning discriminatory taxation of income from bonds (KPMG) (October 20) More
EU: ECOFIN’s report on non-cooperative tax jurisdictions (European Commission) (October 19) More
EU: New guidance on VAT treatment of EU e-commerce handling fee (European Commission) (October 19) More
EU: CJEU clarifies scope of anti-abuse rule in EU parent-subsidiary directive (Deloitte) (October 17) More
EU: CJEU decision on the application of the anti-abuse rule under Parent-Subsidiary Directive (KPMG) (October 17) More
EU: Opinion Statement on the decision of the CJEU of 4 June 2026 in Case C-837/24, NOVA IBEROMOLDES (CFE Tax Advisers Europe) (October 17) More
EU: EU tax alert (Loyens & Loeff) (October 14) More
EU: Q3 2026 price for CBAM certificates (European Commission) (October 12) More
EU: ECOFIN updates list of noncooperative jurisdictions (Deloitte) (October 10) More
EU: EU issues revised list of non-cooperative jurisdictions for tax purposes (EY) (October 10) More
EU: October 2026 update of the EU list of non-cooperative jurisdictions (KPMG) (October 10) More
EU: Split consignments may constitute a complete article—General Court clarifies GIR 2(a) (Deloitte) (October 10) More
EU: Ishares Europe case (Restriction on free movement of capital – neutralisation by double tax treaty) (ECJ) (Court decision) (October 5) More
EU: New guidance on CBAM (European Commission) (October 5) More
EU: CJEU referral on compatibility of payroll tax with parent-subsidiary directive (KPMG) (October 2) More
EU: Draft legislation on EU e-commerce handling fee published (Deloitte) (October 2) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) (October 1) More
EU: UTPR case – referral from Belgium to European Court of Justice – following implementation of Side-by-Side Safe Harbour, does plaintiff retain legal standing? (in French) (Belgian Constitutional Court) (TPcases) (September 30) More
EU: EU trade update (Deloitte) (September 29) More
EU: New Union Customs Code Regulation (European Commission) (September 28) More
EU: CJEU rules on neutralization of dividend withholding tax restriction by tax treaties (Deloitte) (September 25) More
EU: CJEU clarifies when double tax treaty relief may neutralize discriminatory dividend taxation (KPMG) (September 24) More
EU: New EU Customs Code enters into force; platforms face new obligations as “importer for distance sales” (KPMG) (September 23) More
EU: EU customs reform enters into force, with new e-commerce rules (KPMG) (September 22) More
EU: A&P Deco case (Application of EU VAT Directive to transfers of businesses and related leasing arrangements) (EGC decision) (September 14) More
EU and Spain: Comments on Neo Group case (ECJ) and Velcro case (Spain) – beneficial ownership vs. abuse (Leonard Wagenaar on LinkedIn) (October 21) More
EU and China: China reduces tariffs on certain goods imported from EU – EU Trade Commissioner’s statement (European Commission) (October 19) More
EU and Belgium: Belgium's Constitutional Court allows Pillar Two UTPR challenge to proceed before the Court of Justice of the European Union (EY) (October 3) More
Finland: Proposal to facilitate corporate restructurings (in Finnish) (Government) (October 12) More
Finland: Proposal to amend tax rules on investment funds established as limited partnerships (in Finnish) (Government) (October 5) More
Finland: Bill to implement tax changes (in Finnish) (Government) (September 14) More
France: France making changes to VAT legislation from 1 January 2027 (EY) (October 27) More
France: Updated guidance on international agent regime for VAT (in French) (Tax authorities) (October 26) More
France: Certain proposed tax measures in 2027 Finance Bill adopted by Finance Committee, including change to Pillar Two threshold (KPMG) (October 14) More
France: Government releases draft Finance Bill for 2027 (EY) (October 9) More
France: Investments made through a SARL do not qualify for the overseas productive investment tax reduction (in French) (Government) (October 7) More
France: Proposed tax measures in 2027 Finance Bill (KPMG) (October 7) More
France: 2027 draft finance bill released (Deloitte) (October 6) More
France: 2027 finance bill would expand scope of C3IV, support SMEs’ industrial modernization (Deloitte) (October 6) More
France: Draft Finance Bill for 2027 (in French) (Government) (October 6) More
France: Updated DAC6 guidelines regarding lawyers claiming exemption for professional secrecy (in French) (Tax authorities) (September 29) More
Germany: Local Tax Court narrows scope of royalty barrier (Baker McKenzie) (October 24) More
Germany: Ministry of Finance issues mandatory e-invoicing clarifications (Deloitte) (October 23) More
Germany: Proposed offsetting model for import VAT; other VAT developments (KPMG) (October 21) More
Germany: Challenge to legality of the German Minimum Tax Act dismissed (Cologne Fiscal Court decision) (KPMG) (October 2) More
Germany: Updated general administrative regulation on tax audits; other tax developments (KPMG) (September 26) More
Germany: Increased rate for late payment interest rate on retroactive assessments effective January 1, 2027; other transfer pricing insights (KPMG) (September 18) More
Greece: Listed shares of shipping companies exempt from 1‰ transaction tax (Deloitte) (October 27) More
Greece: Press release on binding advance rulings (in Greek) (Tax authorities) (October 12) More
Greece: Ιnterest on intragroup loan obtained for dividend distribution is not tax deductible (Deloitte) (September 24) More
Guernsey: Tax Reform 2026 Package approved (Deloitte) (October 10) More
Hungary: 2027 Budget – government’s press release (in Hungarian) (Government) (October 26) More
Hungary: Guidance on 2025 changes to OECD Model Treaty and Commentary (in Hungarian) (Tax authorities) (September 14) More
Ireland: Proposed mandatory e-invoicing and real-time VAT reporting from November 2028 (KPMG) (October 29) More
Ireland: Finance (No. 2) Bill 2026 (Government) (October 26) More
Ireland: Ireland publishes Finance (No. 2) Bill 2026 (EY) (October 22) More
Ireland: 2027 Budget announcements (Government) (October 12) More
Ireland: Ireland Budget 2027: An overview for international investors (EY) (October 9) More
Ireland: Tax measures in 2027 budget (KPMG) (October 7) More
Ireland: Updated guidance on the transfer of assets (other than trading stock) within a group (Tax authorities) (September 23) More
Italy: Consolidated VAT Act includes no substantive changes, but simplifies consultation (KPMG) (October 27) More
Italy: Comment on Vibac transfer pricing case – group cuts its royalty rate to help its subsidiaries (David Zářecký on LinkedIn) (October 22) More
Italy: Italy enacts new decree as part of its general tax reform (EY) (October 9) More
Italy: Italy extends VAT deduction deadlines and introduces new VAT Consolidated Act (EY) (October 8) More
Italy: Guidance on amended DST returns (in Italian) (Tax authorities) (September 28) More
Italy: VAT treatment of data centre colocation services (in Italian) (Tax authorities) (September 23) More
Luxembourg: Crypto asset reporting framework (CARF) reporting user manual and XSD schema (KPMG) (October 28) More
Luxembourg: Luxembourg's draft Budget Law 2027 proposes reduced CIT rates, unlimited tax loss carryforwards and enhanced investment incentives (EY) (October 16) More
Luxembourg: Tax measures in 2027 budget bill (KPMG) (October 10) More
Luxembourg: Draft Budget Law 2027: Key tax measures (Deloitte) (October 9) More
Luxembourg: Luxembourg Budget 2027– proposed tax measures (Loyens & Loeff) (October 9) More
Malta: Tax measures in 2027 budget (KPMG) (October 28) More
Moldova: Proposal to apply VAT to remote sales of low-value goods (KPMG) (October 8) More
Moldova: Draft legislation aimed at simplifying tax and customs rules approved by Parliament (KPMG) (October 6) More
Netherlands: Letter to parliament on impact of proposed EU Taxation Omnibus (in Dutch) (Government) (October 26) More
Netherlands: Letter to parliament on plan to implement EU’s FASTER Directive (in Dutch) (Government) (October 26) More
Netherlands: Policy decree on application of Pillar Two Minimum Tax Act (KPMG) (October 20) More
Netherlands: Burden of proof case (Reversal of, and increase in, burden of proof in income tax disputes, due to failure to correctly file income tax return) (in Dutch) (Court decision) (October 19) More
Netherlands: Comment on case where a company's intercompany credit facilities were ultimately reviewed holistically, despite strenuous efforts on the part of the taxpayer to price the elements separately (David Zářecký on LinkedIn) (October 15) More
Netherlands: Hedge accounting for tax purposes: latest state of play and practical insights (Loyens & Loeff) (October 15) More
Netherlands: Deduction limitation in Section 10(1)(j) did not apply to grant of conditional rights to shares (Supreme Court decision) (KPMG) (October 14) More
Netherlands: Developments on equity incentives for employees: Supreme Court rules on tax deduction (Loyens & Loeff) (October 13) More
Netherlands: Supreme Court clarifies scope of reversal and increase of burden of proof (Loyens & Loeff) (October 13) More
Netherlands: Comparability of Jersey limited company with Dutch company (in Dutch) (Tax authorities) (October 5) More
Netherlands: Comparability of Macau Limitada with Dutch company (in Dutch) (Tax authorities) (October 5) More
Netherlands: Decree on interpretation and application of GloBE rules (in Dutch) (Government) (October 5) More
Netherlands: Guidance on substance requirements for dividend withholding tax exemption (KPMG) (October 2) More
Netherlands: Sustainability-related tax developments (KPMG) (October 1) More
Netherlands: Impact of post-closing actions on access to tax attributes (Loyens & Loeff) (September 30) More
Netherlands: 2027 Tax Plan (in Dutch) (Government) (September 28) More
Netherlands: Announcement on e-invoicing and digital reporting (in Dutch) (Government) (September 28) More
Netherlands: Consultation on double tax treaty policy (in Dutch) (Government) (September 28) More
Netherlands: Updated decree on country’s interest deduction limitations (in Dutch) (Government) (September 28) More
Netherlands: Transfer pricing documentation for taxpayer’s intercompany credit facilities found deficient (Court of Appeal decision) (KPMG) (September 26) More
Netherlands: Updated policy on earnings stripping rules (in Dutch) (Government) (September 24) More
Netherlands: Dutch Borrower case – transfer pricing – interest incurred on intragroup debt (in Dutch) (Court of Appeal of The Hague decision) (TPcases) (September 22) More
Netherlands: Ministry of Finance updates timeline for proposed e-invoicing implementation and e-reporting requirements (EY) (September 22) More
Netherlands: 2027 Tax Plan submitted to Parliament, includes full incorporation of Pillar Two side-by-side package (KPMG) (September 17) More
Netherlands: Budget Day 2026: real estate update (Loyens & Loeff) (September 16) More
Netherlands: Dutch Tax Plans 2027: a predictable package in a minority government setting (Loyens & Loeff) (September 16) More
Netherlands: Mandatory e-invoicing and digital reporting proposed for B2B transactions (KPMG) (September 16) More
Netherlands: Netherlands publishes budget proposals with key tax legislative updates for 2027 (EY) (September 16) More
Netherlands: The Hague Court of Appeal rules on arm's-length pricing of intragroup credit facilities with headroom (EY) (September 16) More
Netherlands: Unrealized losses may be forfeited following a change in shareholders (Supreme Court decision) (KPMG) (September 15) More
Netherlands and US: Impact of US check-the-box elections post-closing an acquisition of a Dutch company (Loyens & Loeff) (October 14) More
Norway: Final regulations for digital reporting and e-invoicing mandate (KPMG) (October 3) More
Poland: Grace period extended for KSeF-related penalties (Deloitte) (October 29) More
Poland: Wide-ranging VAT reforms and rate changes approach ratification (Deloitte) (October 29) More
Poland: Package of tax legislation passed by lower house of Parliament; other tax developments (KPMG) (October 28) More
Poland: Proposed changes to transfer pricing regulations; other tax developments (KPMG) (October 21) More
Poland: Recent tax developments affecting the energy sector (KPMG) (October 20) More
Poland: Proposed changes to tax verification activities; other tax developments (KPMG) (October 14) More
Poland: Legislation removing MDR obligations for domestic tax arrangements effective October 1, 2026; other tax developments (KPMG) (October 7) More
Poland: Reserved alternative investment fund entitled to refund of withholding tax on dividends (Supreme Administrative Court decision) (KPMG) (October 2) More
Poland: Absence of accounting depreciation does not preclude tax depreciation (Supreme Administrative Court decision); other tax developments (KPMG) (September 29) More
Poland: Bill providing for simplification of transfer pricing reporting on intra-group transactions adopted by lower house of Parliament; other tax developments (KPMG) (September 23) More
Poland: Debit note does not allow VAT deduction after limitation period expires (Supreme Administrative Court decision); other tax developments (KPMG) (September 15) More
Poland: Draft bill to impose higher tax burden on energy sector (in Polish) (Government) (September 14) More
Portugal: Tax measures in draft 2027 state budget law (KPMG) (October 28) More
Portugal: Constitutional Court finds basis for valuation of renewable energy assets unconstitutional (EY) (October 22) More
Portugal: Portuguese Financing Company case – transfer pricing – interest on intragroup debt – CUP method – credit rating (in Portuguese) (Tax Arbitration Tribunal) (TPcases) (September 24) More
Slovak Republic: Guidance on advance pricing arrangements (APAs) (Tax authorities) (October 12) 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) (October 24) More
Spain: Spain publishes Ministerial Order implementing technical specifications of public solution for mandatory B2B e-invoicing (EY) (October 8) More
Spain: Implementing regulation for mandatory e-invoicing (KPMG) (October 7) More
Spain and EU: Comments on Neo Group case (ECJ) and Velcro case (Spain) – beneficial ownership vs. abuse (Leonard Wagenaar on LinkedIn) (October 21) More
Sweden: Bill on amendments to GloBE legislation (in Swedish) (Government) (October 26) More
Switzerland: EU Pharma Package - tax implications (Baker McKenzie) (October 30) More
Switzerland: Switzerland amends Minimum Taxation Ordinance to apply OECD Article 9.1 Administrative Guidance from 2025 (EY) (October 24) More
Switzerland: Switzerland to apply January 2025 Pillar Two guidance from FY 2025 (Loyens & Loeff) (October 23) More
Switzerland: Extension of tax loss carry forward period to 10 years from 2028 (Baker McKenzie) (October 2) More
Switzerland: Swiss Captive Reinsurance case – APA transfer pricing adjustment – subject to VAT? (in German) (Federal Supreme Court) (TPcases) (September 22) More
Switzerland: Swiss Supreme Court confirms transfer pricing adjustments can have major VAT implications, especially for businesses with limited VAT recovery (Baker McKenzie) (September 15) More
Turkey: Turkey strengthens transfer pricing audit framework through data analytics and heightened oversight (EY) (October 13) More
UK: Budget includes proposed tax on foreign sovereign investors (KPMG) (November 2) More
UK: Sovereign immunity: the Government revisits proposals to reform the UK taxation of sovereign investors (Macfarlanes) (November 2) More
UK: Autumn Budget 2026 – key business tax & VAT highlights (Baker McKenzie) (October 30) More
UK: Autumn Budget 2026 – modernising taxation of foreign sovereign investment (Baker McKenzie) (October 30) More
UK: Tax measures in Autumn Budget 2026 (KPMG) (October 30) More
UK: UK introduces 2026 Budget (EY) (October 30) More
UK: Budget 2026: CGT Founders' Relief (Slaughter and May) (October 29) More
UK: Budget 2026: Key business tax measures and changes to individual taxation (Deloitte) (October 29) More
UK: HMRC publishes B2B e-invoicing implementation roadmap from April 2029 (KPMG) (October 29) More
UK: Tinkering not transformation: the UK Budget 2026 (Slaughter and May) (October 29) More
UK: The Autumn Budget 2026 (Macfarlanes) (October 29) More
UK: Tariff suspensions extended (Deloitte) (October 28) More
UK: Guidance on VAT treatment of crypto asset businesses (Tax authorities) (October 26) More
UK: Package of practical tools to help importers assess carbon border adjustment mechanism (CBAM) liabilities (KPMG) (October 23) 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) (October 22) More
UK: Tax and the City (Slaughter and May) (October 20) More
UK: Losses not deductible because related entities not interacting on a commercial basis (First-tier Tribunal decision) (KPMG) (October 9) More
UK: HMRC publishes latest R&D tax credit statistics, September 2026 (Deloitte) (October 6) More
UK: Mandatory payrolling of benefits in kind: Globally mobile employees excluded (Deloitte) (October 6) More
UK: Comment on Lifeplus Europe case – transfer pricing – access to parent company’s financial statements (David Zářecký on LinkedIn) (October 1) More
UK: Regulations on UK’s Carbon Border Adjustment Mechanism (Government) (September 28) More
UK: Carbon border adjustment mechanism (CBAM) emissions regulations (KPMG) (September 25) More
UK: Taxpayers must demonstrate scientific or technological advancement in R&D tax relief claims (First-tier Tribunal decision) (KPMG) (September 25) More
UK: Tax and the City (Slaughter and May) (September 22) More
UK: Transfer pricing enquiries: HMRC’s approach and recent cases (Macfarlanes) (September 21) More
UK: International Controlled Transactions Schedule and UK transfer pricing (KPMG) (September 18) More
UK: Tax news podcast (September 2026) (Slaughter and May) (September 18) More
UK: UK VAT refunds for non-UK businesses in a VAT group (Tax authorities) (September 16) More
UK and Denmark: Ørsted wind farm case – allocation of income between Denmark and UK – advisory commission under EU Arbitration Convention (Ørsted press release) (October 5) More
UK and Denmark: Comment on tax dispute over where value from offshore wind farms should be captured and taxed (David Zářecký on LinkedIn) (September 24) More
Ukraine: New VAT framework for e-commerce signed into law by president (KPMG) (October 27) More

Africa

Africa: Overview of recent tax developments in Algeria, Angola, Eswatini, Gabon, Ghana, Kenya, Mauritius, Namibia, Nigeria, Rwanda, South Africa, Togo, Tunisia, and Zambia (KPMG) (October 29) More
Africa: African firms struggle to find good transfer pricing comparables (KPMG) (October 27) More
Africa: Overview of recent tax developments (KPMG) (September 30) More
Algeria: 2027 Finance Bill (in French) (Government) (October 19) More
Algeria: Draft 2027 Finance Bill proposes VAT collection by non-resident platforms and platform reporting requirements (KPMG) (October 15) More
Egypt, Qatar, UAE, and Bahrain: Quarterly tax update | July 2026 – September 2026 (Baker McKenzie) (October 10) More
Eswatini: Proposed VAT registration and compliance regime for nonresident electronic services providers (KPMG) (October 14) More
Ghana: Ghana Revenue Authority announces discontinuation of VAT Relief Purchase Order arrangement for upstream petroleum operators (EY) (October 29) More
Ghana: Key VAT compliance developments for non-resident digital service providers (Deloitte) (October 29) More
Ghana: GRA introduces real-time VAT collection on cross-border digital services (Deloitte) (October 27) More
Ghana: Announcement on real-time VAT framework (Tax authorities) (October 26) More
Ghana: CbC reporting: Currency depreciation expands the compliance net for multinationals (Deloitte) (October 23) More
Ghana: Real-time VAT collection on cross-border digital services (KPMG) (October 22) More
Kenya: New transfer pricing rules (Government) (October 26) More
Kenya: Final regulations on application of significant economic presence (SEP) tax (KPMG) (October 24) More
Kenya: Significant Economic Presence Tax Regulations, 2026 published (Bowmans) (October 24) More
Kenya: New withholding tax rules (KPMG) (October 21) More
Kenya: New rules on income tax exemption for Collective Investment Schemes (KPMG) (October 20) More
Kenya: Final regulations for country’s domestic minimum top-up tax (Government) (October 19) More
Kenya: Final regulations on country’s Significant Economic Presence rules (Government) (October 19) More
Kenya: Final regulations under Pillar Two law (KPMG) (October 14) More
Kenya: Kenya introduces new Income Tax (Leasing) Rules, 2026 (EY) (October 10) More
Kenya: Kenya gazettes Significant Economic Presence Tax Regulations - new compliance framework for non-resident digital service providers (EY) (October 9) More
Kenya: Kenya introduces new income tax exemption framework for Collective Investment Schemes (EY) (October 9) More
Kenya: Kenya issues new withholding tax rules clarifying compliance, dispute resolution and enforcement (EY) (October 9) More
Kenya: High Court reinstates tax assessment and reaffirms taxpayer burden of proof in certain tax disputes (EY) (October 7) More
Kenya: Kenya issues new transfer pricing rules (EY) (October 7) More
Kenya: Tax Appeals Tribunal affirms taxpayer's right to offset approved tax credits against PAYE liabilities (EY) (October 6) More
Kenya: Kenya issues final Minimum Top-Up Tax Regulations (EY) (October 3) More
Kenya: Corporate sponsorship expenses not deductible, but tax authority’s allocation of expenses to exempt income disallowed (Tax Appeals Tribunal decision) (KPMG) (September 24) More
Mauritius: VAT treatment – supply of services by holder of management licence – change from zero-rated to exempt (Tax authorities) (October 7) More
Mauritius: Regulations which provide detailed rules for applying QDMTT (Government) (September 14) More
Nigeria: Guidance on direct and indirect taxation of virtual assets (KPMG) (October 8) More
Nigeria: Guidance on VAT administration (KPMG) (October 8) More
Nigeria: Guidance on new corporate income tax rules, including 15% minimum tax (KPMG) (October 2) More
Nigeria: Updates to deep offshore oil and gas projects tax incentives framework (KPMG) (September 17) More
Republic of Congo: Non-resident digital services providers must register, collect and remit VAT through ARPCE portal (KPMG) (November 2) More
South Africa: VAT modernisation: What should businesses do now? (Deloitte) (October 9) More
South Africa: VAT modernisation: The decisions that will shape South Africa’s digital VAT future (Deloitte) (October 3) More
South Africa: Loan “raising fees” constituted deductible interest (Supreme Court of Appeal decision) (KPMG) (September 23) More
South Africa: Proposed digital VAT model: What businesses should understand (Deloitte) (September 17) More
Tunisia: Updated list of jurisdictions with preferential tax regimes (KPMG) (October 3) More

Middle East & Central Asia

Bahrain: Bahrain announces Economic Substance Return filing window for financial year ended 2025 (EY) (November 2) More
Bahrain: Updated excise tax guide (KPMG) (October 14) More
Bahrain: Updated VAT deregistration manual and VAT registration guide (KPMG) (October 6) More
Bahrain: Updated VAT guides (KPMG) (September 23) More
Bahrain, Egypt, Qatar, and UAE: Quarterly tax update | July 2026 – September 2026 (Baker McKenzie) (October 10) More
Israel: ITA ruling approves cost sharing framework following acquisition of Israeli IP owner (Deloitte) (October 27) More
Kazakhstan: Enforcement measures applied to tax non-compliant foreign digital platforms (KPMG) (October 24) More
Kazakhstan: Proposed tax measures for foreign e-commerce and electronic service providers (KPMG) (September 16) More
Oman: Guidance on special economic zones and free zones (KPMG) (November 2) More
Oman: Oman issues Executive Regulations for Special Economic Zones and Free Zones Law (EY) (October 23) More
Qatar: Qatar updates excise tax framework and increases customs tariffs on selected products (EY) (September 29) More
Qatar, UAE, Bahrain, and Egypt: Quarterly tax update | July 2026 – September 2026 (Baker McKenzie) (October 10) More
Saudi Arabia: New online annual disclosure form for regional headquarters (KPMG) (October 16) More
Saudi Arabia: Guidance on recurring dispute items (in Arabic) (Tax authorities) (September 28) More
Saudi Arabia: Procedural guide on tax and customs operations in 4 SEZs (in Arabic) (Government) (September 14) More
UAE: UAE launches TAWWER portal for R&D Tax Credit preapproval applications (EY) (October 28) More
UAE: Federal Tax Authority issues decision on recovery of input VAT on employee expenses (EY) (October 8) More
UAE: Free Zones and Designated Zones for tax purposes (Tax authorities) (October 7) More
UAE: Cabinet Decision on VAT amendments (Government) (September 28) More
UAE: UAE amends VAT Executive Regulations (EY) (September 21) More
UAE, Bahrain, Egypt, and Qatar: Quarterly tax update | July 2026 – September 2026 (Baker McKenzie) (October 10) More
Uzbekistan: New VAT rules for non-resident e-commerce sellers (KPMG) (September 22) More

Americas

Argentina: TP reform and the information-governance gap (Paul Sutton on LinkedIn) (October 21) More
Argentina: General Resolution 5903/ 2026: new transfer pricing rules (in Spanish) (Tax authorities) (October 12) More
Argentina: Argentina issues new transfer pricing regulations (EY) (October 6) More
Argentina: Supreme Court reinforces limits on Municipal taxes (Baker McKenzie) (October 6) More
Argentina: Restructured transfer pricing regime (KPMG) (October 2) More
Brazil: Federal Court of Accounts approves 11.3% reference rate for CBS (KPMG) (October 30) More
Brazil: Brazil's new consumption tax: What the proposed 11.3% CBS rate means for businesses in 2027 (Douglas Domingues on LinkedIn) (October 29) More
Brazil: Brazil enacts changes to corporate income taxation of local reinsurance companies (EY) (September 30) More
Brazil: Brazil incorporates OECD Side-by-Side Package measures into its Additional CSLL rules (EY) (September 22) More
Canada: CRA rules on a back-to-back cross currency swap arrangement (Neal Armstrong) (October 21) More
Canada: Tax matters (EY) (October 2) More
Canada: Announcement on priority for advance rulings for CAD 1 billion-plus investments (Government) (September 28) More
Canada: Announcement on productivity mega deduction (Government) (September 28) More
Canada: CRA has a new GST / HST memorandum on the situs of services supplied in relation to real property or tangible personal property (Neal Armstrong) (September 23) More
Canada: CRA publishes a new GST/HST memorandum on the provincial place-of-supply rules for services (Neal Armstrong) (September 23) More
Canada: Introduction of new productivity mega deduction (KPMG) (September 18) More
Canada: Canada introduces legislation to implement counter-tariffs (EY) (September 17) More
Canada: Canadian government announces new productivity mega deduction for capital investments (EY) (September 17) More
Canada: Government introduces new Productivity Mega Deduction (Government) (September 16) More
Canada: Greater tax certainty for major investments in Canada: Advance Income Tax Rulings (AITR) program (Tax authorities) (September 16) 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) (October 27) More
Canada and US: United States further modifies Canadian products subject to 50% tariffs (KPMG) (October 24) More
Central America and the Caribbean: Legislative, administrative, and judicial tax developments (August 2026) (KPMG) (September 25) More
Chile: Tax treatment of corporate reorganization involving capital contribution followed by redemption; other tax developments (KPMG) (September 29) More
Chile: Chile proposes capital markets reform package to attract foreign investment and deepen local capital markets (EY) (September 23) More
Colombia: Decree introducing several tax incentives to mitigate effects of recent earthquake (in Spanish) (Government) (October 5) More
Colombia: Temporary tax incentives to support investment in earthquake-affected regions (KPMG) (September 30) More
Colombia: Colombia adopts earthquake-related tax relief and investment incentives (EY) (September 26) More
Colombia: Colombia clarifies reinvestment requirement under Colombia-Spain tax treaty dividend provisions (EY) (September 15) More
Colombia: Reconstruction decree and tax rulings (Baker McKenzie) (September 15) More
Costa Rica: Bill proposing to change taxation of foreign-source passive income submitted to Parliament (KPMG) (October 1) More
Dominican Republic: Exclusion from certain VAT withholding requirements for electronic issuers; other tax developments (KPMG) (October 14) More
Latin America: Latin American tax news (Joaquin Kersman) (October 6) More
Mauritius and India: India notifies the 2024 protocol amending the India / Mauritius tax treaty; introduces principal purpose test (KPMG) (October 15) More
Mexico: Mexico 2027 Economic Package (KPMG) (October 6) More
Mexico: Mexico’s 2027 Economic Package (PwC) (September 22) More
Mexico: Mexico proposes significant 2027 income tax and revenue measures (EY) (September 22) More
Mexico: Proposed tax measures in 2027 Economic Package (KPMG) (September 15) More
Mexico and US: US / Mexico treaty notification and protective claim requirements 2026 (Alvarez & Marsal) (September 21) More
Panama: Panama enacts economic substance rules for foreign-source passive income (PwC) (October 2) More
The Caribbean and Central America: Legislative, administrative, and judicial tax developments (August 2026) (KPMG) (September 25) More
Trinidad and Tobago: Tax measures in 2027 budget (KPMG) (October 15) More
Uruguay: Tax Office issues resolution regulating activation of tax-stability clauses (EY) (October 30) More
Uruguay: Decree implementing statutory changes to withholding tax on outbound dividends (in Spanish) (Government) (October 26) More
Uruguay: Decree on country’s domestic minimum top-up tax (in Spanish) (Government) (October 26) More
Uruguay: Regulations issued for Pillar Two domestic minimum tax (Deloitte) (October 23) More
Uruguay: Uruguay issues decree implementing Domestic Minimum Top-up Tax (EY) (October 22) More
Uruguay: Uruguay issues decree providing further guidance on foreign-source income regime for individuals (EY) (October 9) More
Uruguay: Tax updates on Uruguayan DMTT under Pillar Two – compensation mechanism for tax stability clause (PwC) (October 3) More
Uruguay: Uruguay extends application of reduced VAT rate for tourism sector until 30 April 2027 (EY) (October 3) More
Uruguay: Accountability Bill introduces targeted tax measures (EY) (October 2) More
Uruguay: Uruguay modifies Common Reporting Standard reporting deadlines (EY) (September 25) More
Uruguay: Decree introducing mechanism to compensate taxpayers covered by stability clauses (in Spanish) (Government) (September 14) More
US: Report on recent US international tax developments (EY) (November 2) More
US: State tax matters (Deloitte) (November 2) More
US: First Circuit clarifies Tax Court filing deadlines (Baker McKenzie) (October 30) More
US: US concludes Section 232 investigation into robotics and industrial machinery imports and directs trade negotiations (EY) (October 30) More
US: Wealth tax hurdles (Alex Parker) (October 30) More
US: President Trump directs Commerce, USTR to negotiate over imports of robotics, industrial machinery and parts (KPMG) (October 29) More
US: IRS acquiesces to result in Third and Federal Circuit decisions that “Hatch-Waxman” litigation expenses are deductible under section 162 (KPMG) (October 28) More
US: Comment on Facebook TP case: when the methodology fails, does the documentation still work? (LCN) (October 27) 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) (October 26) More
US: Final regulations on non-applicability of section 357(c)(3)(A) to consolidated groups (Government) (October 26) More
US: USTR’s request for public comments on EU’s CBAM (Government) (October 26) More
US: Report on recent US international tax developments (EY) (October 24) More
US: State tax matters (Deloitte) (October 24) More
US: Still tariffied: Refunds, reshoring and risk (PwC podcast, 35:52) (October 23) More
US: DC adopts permanent legislation with specified OBBBA decoupling (PwC) (October 22) More
US: IRS Notice 2026-53 and DOE release reshape section 45Z clean fuel credit (KPMG) (October 22) More
US: Proposed regulations partially withdrawn: Guidance under section 355 concerning device and active trade or business (KPMG) (October 21) More
US: Tax news & views weekly roundup: AI/data centre fears, rescinding credits, and dictionaries (Alex Parker) (October 21) More
US: Treasury and IRS release guidance on new federal scholarship tax credit (PwC) (October 21) More
US: IRS acquiesces to result in Tax Court decision finding extraordinary disposition rules under section 245A temporary regulations to be invalid (KPMG) (October 20) More
US: President Trump implements, waives new Russia-related tariffs and sanctions (KPMG) (October 20) More
US: Final regulations: Payment of tax by commercially acceptable means (KPMG) (October 17) More
US: Report on recent US international tax developments (EY) (October 17) More
US: State tax matters (Deloitte) (October 17) More
US: The cost of tariff refunds: managing data, disclosure and defence (EY) (October 17) More
US: Final regulations: Non-applicability of section 357(c)(3)(A) to consolidated groups (KPMG) (October 16) More
US: Report on recent US international tax developments (EY) (October 10) More
US: State tax matters (Deloitte) (October 10) More
US: Accounting for income taxes – Quarterly hot topics (Deloitte) (October 9) More
US: Credit for foreign tax: the curious case of Paul Bruyea (Jonathan Schwarz) (October 9) More
US: US indirect tax digest – Q3 2026 (PwC) (October 9) More
US: Cross-border Tax Talks: “A regulatory balancing act: Recent US guidance” (PwC podcast, 42:44) (October 8) More
US: Encouraging domestic investment in US infrastructure (KPMG) (October 8) More
US: President Trump signs order directing Treasury to defer diesel fuel excise taxes, provide penalty relief (KPMG) (October 7) More
US: Treasury and IRS address certain investment fund strategies involving ETFs and financial products (PwC) (October 7) More
US: US State income tax: Redefining the starting line – Q3 (PwC) (October 7) More
US: Facebook case – transfer pricing – cost sharing agreement – computation issues (US Tax Court) (TPcases) (October 6) More
US: Recent IRS guidance regarding “tax-aware” strategies (KPMG) (October 6) More
US: US State income tax digest (August / September 2026) (PwC) (October 6) More
US: Notice 2026-61, which extends by 2 years transition relief applicable to withholding and reporting rules for dividend equivalents under section 871(m) (Tax authorities) (October 5) More
US: Notice 2026-62: potentially abusive transactions involving investment funds (Tax authorities) (October 5) More
US: Revenue Ruling 2026-20: potentially abusive transactions involving investment funds (Tax authorities) (October 5) More
US: Guidance addresses section 351 conversion transactions and certain “tax-aware” strategies (Deloitte) (October 3) More
US: Report on recent US international tax developments (EY) (October 3) More
US: State tax matters (Deloitte) (October 3) More
US: Tax news & views (Deloitte) (October 3) More
US: Trade lines (EY) (October 3) More
US: Recent developments and guidance on tax accounting issues (PwC) (October 2) More
US: Why legislative engagement on tax policy matters more than ever (EY) (October 1) More
US: Rev. Rul. 2026-20 and Notice 2026-62: Potentially abusive transactions involving investment funds (KPMG) (September 29) More
US: Russia and Iran sanctions legislation, which authorises tariffs of 100% and 500% (Government) (September 28) More
US: A comprehensive guide to digital asset tax legislation (KPMG) (September 26) More
US: Aircraft quarterly newsletter – Q3 2026 (PwC) (September 26) More
US: Notice 2026-61 further extends section 871(m) phase-in period (Deloitte) (September 26) More
US: Report on recent US international tax developments (EY) (September 26) More
US: Second Circuit affirms treatment of limited partners for self-employment tax purposes (PwC) (September 26) More
US: Six tests, one supply chain: What recent FCC, CBP, and DOE actions mean for energy tax credits (Alvarez & Marsal) (September 26) More
US: State tax matters (Deloitte) (September 26) More
US: Tax news & views (Deloitte) (September 26) More
US: Capitol Hill recap: the crypto tax cram (Alex Parker) (September 25) More
US: Proposed regulations implement OBBBA's favourable expense apportionment changes to NCTI and FDDEI (EY) (September 25) More
US: When regs lose their deference: Three cases rewrite the tax playbook (PwC podcast, 34:53) (September 25) More
US: Commerce Department defines specialty pharmaceutical categories eligible for zero section 232 tariff and identifies eligible jurisdictions (EY) (September 24) More
US: Notice 2026-55: Request for comments on issues under section 1400Z-2 regarding investments in QOFs and QOZ businesses (KPMG) (September 24) More
US: President Trump signs into law Russia and Iran Sanctions Bill, which includes tariff authority (KPMG) (September 24) More
US: Ways and Means Committee advances digital asset tax legislation (PwC) (September 24) More
US: Transfer pricing and international tax year-end considerations (KPMG) (September 23) More
US: Data centre tax structuring: A private equity and technology professional’s guide to capital efficiency (PwC) (September 22) More
US: Digital advertising taxes: gross receipts, sales tax, or fees? (EideBailly) (September 22) More
US: Notice 2026-61: Two-year extension of transition relief for dividend equivalents under section 871(m) regulations (KPMG) (September 22) More
US: Proposed regulations address expanded Opportunity Zone reporting and updated QOF certification procedures (PwC) (September 21) More
US: Proposed regulations on qualified opportunity fund information reporting and certification procedures (KPMG) (September 21) More
US: Report on recent US international tax developments (EY) (September 21) More
US: Second Circuit: Limited partners subject to self-employment tax because they exerted managerial control over partnership (KPMG) (September 21) More
US: State tax matters (Deloitte) (September 21) More
US: Tax news & views (Deloitte) (September 21) More
US: Trade corner (Deloitte) (September 21) More
US: Trade lines (EY) (September 21) More
US: Notice 2026-50 expands and extends safe harbour for section 45Q carbon capture credit (Deloitte) (September 18) More
US: Proposed regs address deductions for DEI and foreign source sec. 951A category income (Deloitte) (September 18) More
US: Second Circuit affirms treatment of limited partners for self-employment tax purposes (PwC) (September 18) More
US: Calculating QOZ gain recognition on December 31, 2026 (KPMG) (September 17) More
US: Updated automatic consent procedures simplify method changes for R&E expenditures and residential construction contracts (PwC) (September 16) More
US: IRS eases accounting method changes for R&E expenditures and residential construction contracts (Alvarez and Marsal) (September 15) More
US: Trade lines (EY) (September 15) More
US: US Tax Court: Taxpayer’s section 245A dividends received deduction limited under section 246(c)(1) to dividends on shares directly held by the taxpayer (KPMG) (September 15) More
US: Bruyea case (Whether foreign tax credits under double tax treaties can be used to offset US’s net investment income tax) (Court decision) (September 14) More
US: Christensen case (Whether foreign tax credits under double tax treaties can be used to offset US’s net investment income tax) (Court decision) (September 14) More
US: Proposed regulations relating to allocation and apportionment of deductions to foreign source section 951A category income (Government) (September 14) More
US and Canada: US modifies scope of Section 338 duties on certain Canadian products and concludes Section 232 investigation into wind turbine imports (EY) (October 27) More
US and Canada: United States further modifies Canadian products subject to 50% tariffs (KPMG) (October 24) More
US and China: USTR proposes further two-month suspension of Section 301 action on China’s maritime, logistics, and shipbuilding sectors (KPMG) (October 24) More
US and Netherlands: Impact of US check-the-box elections post-closing an acquisition of a Dutch company (Loyens & Loeff) (October 14) More
US and China: "30-for-30" China / US trade announcement by US Trade Representative (Government) (October 5) More
US and China: China and US establish trade framework, identify $30 billion in goods for potential tariff reductions (KPMG) (September 29) More
US and Mexico: US / Mexico treaty notification and protective claim requirements 2026 (Alvarez & Marsal) (September 21) More

Note: Items are kept in this archive for 2 months, and are then deleted.

< Back to Current News & Views (Geography View) Page