top of page
Geog View.png

Geography View

News & Views Archive

Global​

  • Between coordination and sovereignty: The illusion of multilateralism in international tax law (Guillermo Teijeiro) (April 10) More

  • Most transfer pricing teams spend 80% of their time on the wrong side of the equation (Borys Ulanenko on LinkedIn) (April 10) More

  • The most expensive Transfer Pricing mistake I've seen isn't technical (Karlos Amarillo on LinkedIn) (April 10) More

  • TP risk from market volatility (Andy Bubb on LinkedIn) (April 10) More

  • Global indirect tax news (Deloitte) (April 9) More

  • The new safe harbour for tax incentives under Pillar Two: when tax incentives can be “Qualified” (Alvarez & Marsal) (April 9) More

  • UN Tax Committee's 32nd Session sets technical work program for 2025-2029 - key highlights (EY) (April 8) More

  • Allocation keys in transfer pricing: a commercial rationality framework (Ajit Jain on LinkedIn) (April 7) More

  • Global e–invoicing developments tracker | 1 April 2026 (EY) (April 7) More

  • Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (April 7) More

  • Mutual agreements on arbitration - final decision (Rhys Bane on LinkedIn) (April 7) More

  • Worldwide VAT, GST and Sales Tax Guide 2026 (EY) (April 7) More

  • WTO’s 14th Ministerial Conference: longstanding moratorium on customs duty on electronic transmissions expires (PwC) (April 6) More

  • Not every piece of confidential information is a trade secret. To qualify as a trade secret, three conditions must be met. (Paul Sutton on LinkedIn) (April 2) More

  • Pillar Two: Substance-based Tax Incentives Safe Harbour (Loyens & Loeff) (April 2) More

  • When was the last time someone reviewed what's inside your group service charges? (Borys Ulanenko on LinkedIn) (April 2) More

  • WTO MC14: What has been agreed and what does it mean for businesses? (Deloitte) (April 2) More

  • Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (March 31) More

  • Global Value Chains and the Separate-entity Principle: Rethinking intra-group relationships in Corporate Law and International Tax Law (Bahareh Gholizadeh and Ricardo Garcia Anton) (March 31) More

  • Mutual Agreements on Arbitration - Arbitration Process (Rhys Bane on LinkedIn) (March 31) More

  • A few thoughts on the recent application of the beneficial ownership limitation in tax treaty disputes (Robert Danon) (March 28) More

  • The Latest on BEPS and Beyond in review: Key OECD, EU and other developments in 2025 and a preview of 2026 (EY) (March 28) More

  • 2026 report released on jurisdictions’ anti-corruption and integrity frameworks (Deloitte) (March 27) More

  • A&M tax policy insights – February 2026 (Alvarez & Marsal) (March 27) More

  • International tax news (PwC) (March 27) More

  • Comment on the state of the GloBE rules (Lotfi Sellami Khelil on LinkedIn) (March 26) More

  • Shipping and offshore tax update (KPMG) (March 26) More

  • Tax treaty round-up (Deloitte) (March 25) More

  • The tax challenges of the “blue economy”: the new economic frontier (Pablo Porporatto) (March 25) More

  • Trade talking points (EY) (March 25) More

  • Convergence of judicial tax treaty interpretation: wishful thinking or an observable trend? (Wim Wijnen on LinkedIn) (March 24) More

  • Digital tax tensions rise as global positions split (PwC video, 5:45) (March 24) More

  • E–invoicing developments tracker (EY) (March 24) More

  • Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (March 24) More

  • Ideas to update WTO aired during US congressional hearing (Deloitte)  (March 24) More

  • Mutual agreements on arbitration - appointment of arbitrators (Rhys Bane on LinkedIn) (March 24) More

  • The new tax order (PwC) (March 21) More

  • Latest on BEPS and beyond (EY) (March 20) More

  • Working capital is the hidden transfer pricing policy (Ajit Jain on LinkedIn) (March 20) More

  • Global indirect tax news (Deloitte) (March 19) More

  • Mutual Agreement Procedures (MAP): OECD publishes new manual for effective international tax disputes (Macfarlanes) (March 19) More

  • Tariffs, tensions, and tightropes: A global risk tour (PwC podcast, 43 mins) (March 18) More

  • Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (March 17) More

  • Mutual Agreements on arbitration - filing a request for arbitration (Rhys Bane on LinkedIn) (March 17) More

  • PE watch (EY) (March 17) More

  • Invoking or responding to force majeure (Slaughter and May) (March 14) More

  • Transfer pricing: common errors in legal operating models (Paul Sutton on LinkedIn) (March 14) More

  • Transfer pricing – transaction aggregation (Borys Ulanenko on LinkedIn) (March 12) More

  • Crude inflation and disrupted supply chains: what it means for transfer pricing in GCC (Ajit Jain on LinkedIn) (March 11) More

  • FIFA 2026 World Cup blows the whistle on complex tax risks (KPMG) (March 10) More

  • Global tax policy and controversy watch (EY) (March 10) More

  • Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (March 10) More

  • I was told two years ago that Art. 4.6.1 does not apply to deferred taxes. I was doubtful [then] and I am still not fully convinced (Chester Wee on LinkedIn) (March 10) More

  • MEMAP 2026: Considerations for low-capacity jurisdictions & appendices (Rhys Bane on LinkedIn) (March 10) More

  • Pillar Two SESHion: “Simplified” safe harbour (PwC podcast, 39 mins) (March 10) More

  • Pillar Two: Simplified ETR Safe Harbour - New York office snippet (Loyens & Loeff) (March 10) More

  • Global e–invoicing developments tracker - 25 February 2026 (EY) (March 4) More

  • International tax news (February 2026) (PwC) (March 4) More

  • Comments on Delmonte Kenya transfer pricing case (David Zářecký on LinkedIn) (March 3) More

  • Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (March 3) More

  • Legal implementation of cost sharing agreements (CSAs) and cost contribution arrangements (CCAs) (Paul Sutton on LinkedIn) (March 3) More

  • MEMAP 2026: bilateral phase of MAP (Rhys Bane on LinkedIn) (March 3) More

  • Moving ahead on Amount B (Alex Parker) (March 3) More

  • Risk assumed in transfer pricing: an economic position, not a drafting choice (Ajit Jain on LinkedIn) (March 3) More

  • Updates on Carbon Pricing and Energy Taxation Database (OECD) (March 2) More

  • Pillar Two: Side-by-Side Safe Harbour and impact on US MNEs – New York office Snippet (Loyens & Loeff) (February 26) More

  • Tax treaty round-up (Deloitte) (February 25) More

  • Trade talking points (EY) (February 25) More

  • Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (February 24) More

  • MEMAP 2026: unilateral phase of MAP (Rhys Bane on LinkedIn) (February 24) More

  • Transfer pricing adjustments in the world of Pillar 2 (Chester Wee on LinkedIn) (February 24) More

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​

​

Asia Pacific​

  • Asia Pacific and US: The return of section 301: What does it mean for Asia Pacific? (Alvarez & Marsal) (April 10) More

  • Australia: Weekly tax round-up (Deloitte) (April 9) More

  • Australia: Monthly tax update (PwC) (April 8) More

  • Australia: SNA case – deductibility of intra-group charges – failure to prove existence of contract (Full Federal Court decision) (TPcases) (April 8) More

  • Australia: Taxation of property development arrangement (Full Federal Court decision) (KPMG) (April 6) More

  • Australia: Weekly tax round-up (Deloitte) (April 1) More

  • Australia: Government announces fuel excise and road user charge cuts (Deloitte) (March 31) More

  • Australia: Board of Taxation’s consultation guide for thin capitalisation review (Government) (March 30) More

  • Australia: Guidance on GloBE rules (Lodging, paying and other obligations) (Tax authorities) (March 30) More

  • Australia: Guidance for tax practitioners on AI use (Tax Practitioners Board) (March 30) More

  • Australia: Administrative amendments to domestic minimum tax provisions (KPMG) (March 28) More

  • Australia: Comment on Tabcorp case, ATO’s decision impact statement on PepsiCo case, and speech by Justice Kirby (Stuart Landsberg on LinkedIn) (March 28) More

  • Australia: Termination of taxpayer’s gaming licenses did not result in deductible loss under TOFA rules (Full Federal Court decision) (KPMG) (March 28) More

  • Australia: “Ambitious Australia”: Will proposed R&D reform turn ambition into action? (Deloitte) (March 27) More

  • Australia: Guidance on tax consolidated group restructures and GloBE transition rules (Tax authorities) (March 27) More

  • Australia: Thin capitalisation and the attribution of risk-weighted assets to Australian branches of foreign banks - ATO compliance approach (Tax authorities) (March 26) More

  • Australia: Australia gazettes 2026 global, domestic minimum tax amendment determination (Regfollower) (March 25) More

  • Australia: How the new Division 296 tax will affect Individuals with high super balances (Deloitte) (March 25) More

  • Australia: The S.N.A Group Pty Ltd litigation and transfer pricing (Deloitte) (March 25) More

  • Australia: Weekly tax round-up (Deloitte) (March 25) More

  • Australia: Consultation guide for Board of Taxation’s review of thin capitalization amendments (KPMG) (March 24) More

  • Australia: Government-appointed panel’s report on Australia’s R&D situation (Government) (March 23) More

  • Australia: Updated guidance on GloBE rules – interactions with other provisions (Tax authorities) (March 23) More

  • Australia: Updated guidance on GloBE rules – when and how the Pillar Two rules apply (Tax authorities) (March 23) More

  • Australia: ATO impact statement on High Court decision holding taxpayer not liable for withholding tax on embedded royalties or subject to DPT (KPMG) (March 21) More

  • Australia: ATO releases Decision Impact Statement on High Court PepsiCo decision (EY) (March 21) More

  • Australia: Comment on ATO’s decision impact statement on PepsiCo case (Neil Pereira on LinkedIn) (March 20) More

  • Australia: Comment on ATO’s decision impact statement on PepsiCo case (Stuart Landsberg on LinkedIn) (March 20) More

  • Australia: PepsiCo case – ATO’s decision impact statement (Tax authorities) (March 20) More

  • Australia: Taxpayer entitled to refund of overpaid GST that was not “passed on” to purchasers (Federal Circuit and Family Court decision) (KPMG) (March 18) More

  • Australia: Weekly tax round-up (Deloitte) (March 18) More

  • Australia: Final guidance on mining and petroleum exploration expenditure (Tax authorities) (March 17) More

  • Australia: Updated guidance on how to claim critical minerals production tax incentive (Tax authorities) (March 16) More

  • Australia: ATO releases new Pillar Two guidance, organises information session in April (Regfollower) (March 14) More

  • Australia: Guidance expanding critical mineral processing tax incentive (KPMG) (March 14) More

  • Australia: ATO updates advice on Pillar Two rules (KPMG) (March 13) More

  • Australia: Weekly tax round-up (10 March 2026) (Deloitte) (March 12) More

  • Australia: ATO updates guidance on critical minerals production tax incentives (Regfollower) (March 11) More

  • Australia: Instructions for multinational companies to file public CbC tax reports (Tax authorities) (March 9) More

  • Australia: Finalised public country-by-country (CbC) reporting filing instructions, updated guidance (KPMG) (March 6) More

  • Australia: Related-party payments not deductible because no legally enforceable contract (Full Federal Court decision) (KPMG) (March 6) More

  • Australia: ATO releases public country-by-country reporting compliance guidance (Regfollower) (March 5) More

  • Australia: Consultation on additional draft amendments to Pillar Two rules; recent administrative guidance on Pillar Two (KPMG) (March 5) More

  • Australia: Monthly tax update (March 2026) (PwC) (March 4) More

  • Australia: Weekly tax round-up (2 March 2026) (Deloitte) (March 4) More

  • Australia: Weekly tax round-up (Deloitte) (February 26) More

  • Australia and EU: Free trade agreement – Australian prime minister’s press release (Government) (March 30) More

  • Australia and EU: Australia and EU finalize free trade agreement (KPMG) (March 27) More

  • Australia and EU: Australia–European Union Free Trade Agreement signed (Deloitte) (March 25) More

  • China: China monthly tax brief (Dezan Shira and Associates) (April 7) More

  • China: China’s revised Foreign Trade Law is now in effect: what businesses need to know (Dezan Shira and Associates) (March 19) More

  • China: China monthly tax brief: February 2026 (Dezan Shira and Associates) (March 12) More

  • China: VAT: Clarifications on input VAT credit, assets restructuring, mixed sales, and timing of tax liability (PwC) (March 5) More

  • China: VAT: Clarifications on taxable scope, incentive transition, sales amount calculation, and taxable threshold (PwC) (March 5) More

  • China: Provisional measures for input VAT credit relating to long-term assets (PwC) (February 27) More

  • Hong Kong: Draft legislation on enhancements to administrative framework for AEOI gazetted (Deloitte) (April 10) More

  • Hong Kong: Tax highlights of 2025 annual meeting between Inland Revenue Department and HKICPA (Deloitte) (April 9) More

  • Hong Kong: Tax issues discussed in 2025 annual meeting between tax authority and accountants’ group (KPMG) (March 28) More

  • Hong Kong: Guidance on whether a Hong Kong–incorporated ship leasing company qualifies as a "qualifying ship lessor" under section 14P (Tax authorities) (March 24) More

  • Hong Kong: Government’s administrative paper which describes proposals to strengthen jurisdiction’s preferential tax regimes for funds, family office investment vehicles, and carried interest (Government) (March 16) More

  • Hong Kong: Proposed measures to relax stamp duty relief for intragroup transfers of assets (Tax authorities) (March 16) More

  • Hong Kong: Further details of proposed relaxation of stamp duty relief for intragroup transfers (Deloitte) (March 11) More

  • Hong Kong: Hong Kong clarifies tax treatment of equity sale gains (Regfollower) (March 11) More

  • Hong Kong: Hong Kong plans major expansion of unified fund exemption, family office tax concessions (Regfollower) (March 11) More

  • Hong Kong: Updated proposals to enhance preferential asset and wealth management tax regimes (Deloitte) (March 10) More

  • Hong Kong: Hong Kong's 2026 - 2027 Budget proposes enhancements to tax-incentive measures (EY) (March 5) More

  • Hong Kong: Key tax measures in the 2026-27 Budget (Deloitte) (March 4) More

  • Hong Kong: Hong Kong Budget 2026-27: tax highlights (Alvarez & Marsal) (February 27) More

  • Hong Kong: Tax proposals in 2026-2027 budget (KPMG) (February 27) More

  • Hong Kong: 2026 Budget (KPMG) (February 26) More

  • Hong Kong: 2026 Budget (PwC) (February 26) More

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

  • India: GAAR grandfathering rules amended for transfer of investments made prior to 1 April 2017 (KPMG) (April 6) More

  • India: Income-tax Rules, 2026: Key changes in reporting requirements relating to international tax (KPMG) (April 6) More

  • India: India enacts corporate tax cuts in Finance Act 2026 (Regfollower) (April 2) More

  • India: Notification 54/2026, which makes amendments to the Income Tax Rules, 1962 in relation to the application of GAAR on income from the transfer of investments (Tax authorities) (April 2) More

  • India: Notification 55/2026, which makes amendments to the Income Tax Rules, 2026 in relation to the application of GAAR on income from the transfer of investments (Tax authorities) (April 2) More

  • India: India reduces excise duty on petrol and diesel, introduces windfall tax on exports (Regfollower) (April 1) More

  • India: Intra-group share buyback qualifies as reorganization under treaty (tribunal decision); other recent tax-related court decisions (KPMG) (April 1) More

  • India: FAQs on transition from Income-tax Act, 1961 to Income-tax Act, 2025 (Tax authorities) (March 30) More

  • India: Income-tax Rules, 2026 (Tax authorities) (March 30) More

  • India: Vesta Wind case (Application of non-discrimination article in Denmark / India double tax treaty) (Tribunal decision) (March 30) More

  • India: Finance Bill, 2026 passed by lower house of Parliament with direct tax amendments (KPMG) (March 28) More

  • India: No goodwill created in related-party amalgamation (tribunal decision) (KPMG) (March 28) More

  • India: Transfer pricing changes in final Income-tax Rules, 2026 (KPMG) (March 27) More

  • India: CBDT rolls out 2026 income tax rules with expanded transfer pricing framework (Regfollower) (March 26) More

  • India: FAQs on transition to Income-tax Act 2025 (KPMG) (March 24) More

  • India: Thin capitalization rules violated non-discrimination clause under Denmark treaty (tribunal decision) (KPMG) (March 24) More

  • India: Key changes introduced by RBI under FEMA Export and Import Regulations, 2026 (Deloitte) (March 19) More

  • India and Brazil: Brazil / India double tax treaty amended to incorporate provisions similar to multilateral instrument (KPMG) (April 8) More

  • India and France: Protocol to France / India tax treaty signed (Deloitte) (March 17) More

  • India and France: India / France tax treaty revised: dividend relief, capital gains changes, and investor impact (Dezan Shira and Associates) (February 26) More

  • Indonesia: Government to bear VAT imposed on domestic airline flights during Eid al-Fitr (Deloitte) (March 13) More

  • Indonesia: Guidance on determination of tax residency (KPMG) (February 25) More

  • Japan: 2026 tax reform bills passed by National Diet (KPMG) (April 1) More

  • Japan: Japan enacts the side‑by‑side SH – Not an April Fools' joke! (Takato Masuda on LinkedIn) (April 1) More

  • Japan: Administrative guidance on UTPR and QDMTT (KPMG) (March 31) More

  • Japan: 2026 tax reform bill (in Japanese) (Government) (March 9) More

  • Japan: Cabinet introduces Side-by-Side Package in 2026 tax reform bill (Regfollower) (March 5) More

  • Korea: Tax benefits for reshoring investment accounts (RIAs) and increase in foreign dividend income exclusion rate proposed (Deloitte) (April 1) More

  • Korea: Tax relief for entities affected by Middle East tensions; Pillar Two pre-filing available (Deloitte) (April 1) More

  • Korea: Tax rulings and cases (April 2026) (Deloitte) (April 1) More

  • Korea: Presidential Decree No. 36128, which includes detailed computational rules for domestic minimum top-up tax (in Korean) (Government) (March 23) More

  • Korea: Korean tax update (PwC) (March 20) More

  • Korea: Korea introduces transfer pricing reforms, Pillar Two rollout (Regfollower) (March 19) More

  • Korea: 2026 tax measures to boost corporate liquidity, strategic investment (Regfollower) (March 10) More

  • Korea: Ministerial decree proposes revisions to various new tax laws (Deloitte) (March 10) More

  • Korea: Domestic minimum top-up tax enacted (KPMG) (March 3) More

  • Malaysia: Determination of foreign currency exchange rates for service and sales tax invoices (KPMG) (April 9) More

  • Malaysia: Guidance on tax treatment of unit holders in real estate investment trust (REIT) or property trust fund (PTF) (Tax authorities) (March 24) More

  • Malaysia: 6% service tax rate for rental or leasing services (KPMG) (March 18) More

  • Malaysia: Tax developments summary (March 2026): Guidance on tax treatment for unit holders, stamp duty remission in Forest City, revised service tax rules for IT services, and updates to customs regulations (KPMG) (March 12) More

  • Malaysia: FAQs on domestic minimum top-up tax (Tax authorities) (March 2) More

  • Malaysia: Guidelines on domestic minimum top-up tax (Tax authorities) (March 2) More

  • Malaysia and Saudi Arabia: Would the zakat on business in Malaysia be considered a Covered Tax for GloBE purposes? What about the zakat in Saudi Arabia? (Annalise Foong on LinkedIn) (March 3) More

  • Mongolia: Mongolia announces broad tax reforms, cuts corporate tax to 15% (Regfollower) (March 25) More

  • New Zealand: New Zealand updates its transfer pricing documentation requirements (EY) (April 9) More

  • New Zealand: New Zealand enacts changes to support foreign investment in infrastructure and ease tax obligations for new migrants and remote workers (EY) (April 2) More

  • New Zealand: Additional amendments to August tax bill include new thin capitalization rules for infrastructure investments (KPMG) (March 21) More

  • New Zealand: Snapshot of recent developments (Deloitte) (March 18) More

  • New Zealand: Amendments to August tax bill (KPMG) (March 14) More

  • New Zealand: Draft guidance on tax treatment of off-market share cancellations (Tax authorities) (March 2) More

  • Philippines: PEZA vs BOI in the Philippines: Which incentive structure fits your manufacturing or logistics model? (Dezan Shira & Associates) (April 8) More

  • Philippines: Law allowing suspension or reduction of excise taxes on petroleum products approved (Deloitte) (March 31) More

  • Philippines: Guidance concerning tax audits, electronic letters of authority, and annual income tax returns (KPMG) (March 24) More

  • Philippines: Additional BIR guidance on consolidation of electronic letters of authority (Deloitte) (March 18) More

  • Philippines: BIR clarifies new tax audit policies and procedures following lifting of suspension (Deloitte) (March 13) More

  • Philippines: BIR clarifies various VAT provisions relevant to registered business enterprises (Deloitte) (February 24) More

  • Singapore: Guidance on whether company satisfies prescribed economic substance requirements to be regarded as “excluded entity” under section 10L(16) (Tax authorities) (April 7) More

  • Singapore: Singapore’s GST InvoiceNow: working backwards from 2031 (Alvarez & Marsal) (March 19) More

  • Singapore: Singapore Budget 2026: Upcoming incentive refresh in a Pillar Two world (EY) (February 24) More

  • Singapore: Tax measures in budget 2026 (KPMG) (February 24) More

  • Singapore and US: Singapore to engage USTR over section 301 probe citing disputed trade data (Regfollower) (March 14) More

  • Singapore and Taiwan: New Taiwan-Singapore income tax agreement enters into force (Deloitte) (March 5) More

  • Singapore and Taiwan: Singapore resident investors likely to benefit from renewed income tax agreement with Taiwan (EY) (February 27) More

  • Sri Lanka: Implementation of VAT on digital services by non-residents postponed again (KPMG) (April 6) More

  • Sri Lanka: Proposed tax amendments include capital gains tax rate changes, provisions affecting insurance industry (KPMG) (February 26) More

  • Taiwan: MoF outlines treaty relief for foreign e-services profits (Regfollower) (March 28) More

  • Taiwan and Singapore: New Taiwan-Singapore income tax agreement enters into force (Deloitte) (March 5) More

  • Taiwan and Singapore: Singapore resident investors likely to benefit from renewed income tax agreement with Taiwan (EY) (February 27) More

  • Thailand: Under the hood: transfer pricing in the Thai auto parts sector (Alverez & Marsal) (March 19) More

  • Vietnam: Vietnam tax rules on software licensing and digital services: What foreign contractors need to know (Dezan Shira & Associates) (April 10) More

  • Vietnam: Summary of recent key tax legislative developments (Deloitte) (April 1) More

  • Vietnam: MoF issues updated guidance on CIT for 2025 tax year, onwards (Regfollower) (March 31) More

  • Vietnam: Update on capital transfer taxation under new regulations (EY) (March 31) More

  • Vietnam: Announcement on transfer pricing and CbC reporting (in Vietnamese) (Government) (March 30) More

  • ​Vietnam: Guidance on import license requirements for chemicals requiring special control (KPMG) (March 27) More

  • Vietnam: MoF drafting new transfer pricing, taxpayer obligations, CbC reporting rules (Regfollower) (March 25) More

  • ​Vietnam: Key transitional issues for FY2025 CIT finalization under new decree 320 & circular 20 (Alvarez & Marsal) (March 24) More

  • ​Vietnam: Foreign Contractor Tax explained: a guide for cross-border payments (Dezan Shira & Associates) (March 21) More

  • Vietnam: Guidance on various provisions under corporate income tax law (KPMG) (March 19) More

  • Vietnam: Capital gains tax on share transfers in Vietnam: investor exit considerations (Dezan Shira & Associates) (March 17) More

  • Vietnam: APAs in Vietnam: how businesses can manage transfer pricing risks (Dezan Shira and Associates) (March 13) More

  • Vietnam: Qualifying for CIT incentives in Vietnam – a guide for foreign companies (Dezan Shira & Associates) (March 6) More

  • Vietnam: Summary of recent key tax legislative developments, February 2026 (Deloitte) (March 6) More

  • Vietnam: Corporate tax risks in Vietnam: what foreign-owned companies get wrong and how to mitigate exposure (Dezan Shira & Associates) (March 4) More

​​​​​​​​​​​​

​​

​​Europe​

  • Austria, France, Italy, Spain, Turkey and UK: Announcement on location fees on ads delivered to countries with digital services taxes (Meta) (March 23) More

  • Belgium: Extended filing deadline for DMTT and IIR top-up tax return (KPMG) (April 8) More

  • Belgium: Filing deadlines for first QDMTT and IIR returns extended through 30 September 2026 (Deloitte) (April 8) More

  • Belgium: Thematic investment deduction: Apply for certificates for zero-emission transport (Deloitte) (April 8) More

  • Belgium: Tax authorities further extend QDMTT and IIR return deadline to 30 September 2026 (EY) (April 7) More

  • Belgium: Capital gains tax in Belgium becomes reality as of 1 January 2026 (Loyens & Loeff) (April 6) More

  • Belgium: New capital gains tax approved by Parliament (KPMG) (April 6) More

  • Belgium: VAT chain reform measures effective May 1, 2026 (KPMG) (April 6) More

  • Belgium: Belgium issues guidance on Pillar One Amount B (Regfollower) (April 2) More

  • Belgium: Belgium publishes (updated) draft Pillar Two returns and guidance (EY) (April 1) More

  • Belgium: Important modification to wage withholding tax exemptions proposed (Deloitte) (March 31) More

  • Belgium: Belgian Tate & Lyle WHT exemption: new guidance on financial fixed asset condition (Loyens & Loeff) (March 27) More

  • Belgium: Summary of recent tax developments (KPMG) (March 27) More

  • Belgium: SPF publishes Pillar Two QDMTT draft returns, schema ahead of 2026 filing (Regfollower) (March 26) More

  • Belgium: New draft domestic top-up tax return published for information purposes only (KPMG) (March 25) More

  • Belgium: Taxpayer properly included arm’s length intercompany royalties in computing innovation income deduction (court decision) (KPMG) (March 24) More

  • Belgium: Draft IIR top-up tax return published for public consultation (KPMG) (March 21) More

  • Belgium: Guidance on currency conversion for global minimum tax (KPMG) (March 19) More

  • Belgium: VAT chain: Provision account to be implemented as from 1 May 2026 (Deloitte) (March 11) More

  • Belgium: Guidance on 5% capital gains tax on disposal of shares in certain investment companies (in Dutch) (Government) (March 9) More

  • Belgium: Real estate share deals in Belgium: no VAT, no CIT, no RETT… and no tax abuse (Loyens & Loeff) (March 6) More

  • Belgium, France, Luxembourg, Netherlands, Switzerland, UK, and US: Tax in distressed situations (Loyens & Loeff, and Weil, Gotshal and Manges) (April 8) More

  • Bulgaria: Comment on transfer pricing case on treatment of pass-through costs (David Zářecký on LinkedIn) (March 24) More

  • Bulgaria: Cargill Bulgaria case – transfer pricing – intra-group sale of agricultural products (Supreme Administrative Court) (in Bulgarian) (TPcases) (February 25) More

  • Croatia: Croatia consults on corporate income tax regulation amendments for 2026 (Regfollower) (March 26) More

  • Cyprus: New anti-abuse decrees applicable to interest, dividends, and royalties (KPMG) (April 6) More

  • Cyprus: Amendments to VAT laws addressing real property (KPMG) (April 1) More

  • Cyprus: Income tax incentive introduced to encourage skilled individuals to relocate (Deloitte) (March 31) More

  • Cyprus: VAT and excise duty relief measures for electricity, motor fuels, and food (KPMG) (March 28) More

  • Cyprus: Cyprus mandates new documentation requirements for cross-border payments to low-tax jurisdictions (Regfollower) (March 25) More

  • Cyprus: Cyprus Tax Authority publishes 10-year government bond yield rates for Notional Interest Deduction purposes (EY) (March 20) More

  • Cyprus: Cyprus broadens documentation requirements for certain payments to non-resident companies in low-tax jurisdictions (EY) (March 19) More​​

  • Cyprus: Amendments to VAT law relating to real property (KPMG) (March 4) More

  • Czech Republic: Subsidiary deemed to be contract manufacturer of foreign parent company (Supreme Administrative Court decision) (KPMG) (March 26) More

  • Czech Republic: One-time transaction is not economic activity for VAT registration purposes (Supreme Administrative Court decision) (KPMG) (March 18) More

  • Czech Republic: Guidance on application of VAT to immovable assets (KPMG) (March 13) More

  • Czech Republic: Proposed amendments to electronic sales reporting system (KPMG) (March 13) More

  • Czech Republic: Tax authority discussion paper on claiming VAT deduction in previous tax period through additional VAT return after receiving tax document (KPMG) (March 12) More

  • Czech Republic: Taxpayer must prove temporal connection between claimed expenses and relevant tax period (Supreme Administrative Court decisions) (KPMG) (March 12) More

  • Czech Republic: YOLT Services case – withholding tax on outbound royalties – exemption under double tax treaty – beneficial ownership (Supreme Administrative Court) (in Czech) (TPcases) (February 24) More

  • Denmark: Public consultation on new e-invoicing format (KPMG) (March 17) More

  • EU: First carbon border adjustment mechanism (CBAM) certificate price now available (KPMG) (April 9) More

  • EU: E-News from KPMG’s EU Tax Centre (KPMG) (April 6) More

  • EU: Emissions Trading System (ETS) includes maritime emissions, phased in through 2027 (KPMG) (April 6) More

  • EU: Opinion Statement FC 1/2026 on the European Commission Call for Evidence on the Omnibus on Taxation (CFE Tax Advisers) (April 6) More

  • EU: Feedback on the European Commission’s call for evidence on upcoming Tax Omnibus proposal (KPMG) (April 2) More

  • EU: Introducing EU Inc.: A new era for cross-border business in the EU (Loyens & Loeff) (April 2) More

  • EU: Agreement to reform EU Customs Code (KPMG) (March 31) More

  • EU: European Commission launches consultation on e-invoicing (EY) (March 31) More

  • EU: European Commission proposes “EU Inc.” corporate form under the 28th regime (PwC) (March 25) More

  • EU: European Commission publishes proposal on the 28th Regime (EU Inc.) (EY) (March 25) More

  • EU: EU Foreign Subsidies Regime: emerging trends shaping deals in 2026 (Slaughter and May) (March 24) More

  • EU: Announcement of proposal for EU Inc corporate law framework (European Commission) (March 23) More

  • EU: European Commission presents proposal for single set of corporate rules (28th company regime) (Regfollower) (March 20) More

  • EU: CJEU Advocate General opinion on VAT treatment of credit management in securitization structures (Finland) (KPMG) (March 19) More

  • EU: EU tax alert (Loyens & Loeff) (March 17) More

  • EU: Updated State aid rules for sustainable transportation (KPMG) (March 17) More

  • EU: Virtual gold VAT case (European Court of Justice) (Court decision) (March 16) More

  • EU: European Commission publishes March 2026 infringements package (Deloitte) (March 13) More

  • EU: CJEU decision on withholding tax relief under the Interest and Royalties Directive — procedural aspects (KPMG) (March 12) More

  • EU: March infringements package: key decisions (European Commission) (March 12) More

  • EU: European Parliament updates analysis on economic impact of US tariffs on the EU (Regfollower) (March 11) More

  • EU: CJEU confirms sale of in-game “gold” subject to VAT (KPMG) (March 6) More

  • EU: E-News from KPMG’s EU Tax Centre (KPMG) (March 5) More

  • EU: Prior Belgian CFC rules incompatible with ATAD (CJEU judgment) (KPMG) (March 4) More

  • EU: CJEU decision on the compatibility of the Belgian CFC rules with the ATAD (KPMG) (March 3) More

  • EU: Omnibus on taxation – "call for evidence" (European Commission) (March 2) More

  • EU: Omnibus on taxation – press release (European Commission) (March 2) More

  • EU: Updated list of non-cooperative tax jurisdictions (ECOFIN) (March 2) More

  • EU: Belgium CFC case – Case C-524/23 – ECJ decides that Belgium incorrectly transposed CFC provisions of the Anti-Tax Avoidance Directive (in French) (Court decision) (February 27) More

  • EU: Bank Taxes in Europe (EU edition) (AFME and KPMG) (February 26) More

  • EU: Nova Iberomoldes case – Case C-837/24 – does EU law prevent Portugal from imposing a tax on transfers of shares in real property-owning companies? – Advocate General’s opinion (European Court of Justice) (February 26) More

  • EU: Request for input on simplifying direct taxation rules (KPMG) (February 25) More

  • EU and Australia: Free trade agreement – Australian prime minister’s press release (Government) (March 30) More

  • EU and Australia: Australia and EU finalize free trade agreement (KPMG) (March 27) More

  • EU and US: Why Europe should strategise on the U.S. DBCFT debate, and fast (Maarten de Wilde) (March 26) More

  • EU and Australia: Australia–European Union Free Trade Agreement signed (Deloitte) (March 25) More

  • EU and Latin America: Tax, trade and trust: The EU–Mercosur Agreement as an ESG tool (Luis Wolf Trzcina) (March 3) More

  • Finland: Amendments to Pillar Two rules enacted (KPMG) (April 6) More

  • Finland: Bill concerning taxation of offshore windmills (in Finnish) (Government) (March 30) More

  • Finland: Proposal to reduce corporate income tax rate (in Finnish) (Government) (March 9) More

  • Finland: Finland to reduce corporate income tax rate in 2027 (Regfollower) (March 5) More

  • Finland and Russia: Finland to suspend 1996 tax treaty with Russia (Regfollower) (March 14) More

  • France: Coupole Finance case – permanent establishment – place of effective management – Administrative Court of Appeal of Nantes decision (in French) (TPcases) (April 7) More

  • France: Interest paid to shareholders: First 2026 quarterly interest rate limit established (Deloitte) (March 31) More

  • France: France releases form for statement of assessment of the supplementary (top-up) tax (Regfollower) (March 28) More

  • France: FTA issues new guidelines on withholding tax rules for certain non-resident dividends (Deloitte) (March 26) More

  • France: Guidance on new dividend withholding tax rules for certain outbound dividends (in French) (Tax authorities) (March 23) More

  • France: Liebherr case (Non-discrimination – Art. 26(5) of France / Switzerland double tax treaty) (in French) (Court decision) (March 23) More

  • France: Guidance on VAT and dropshipping (in French) (Tax authorities) (March 16) More

  • France: France clarifies VAT rules for dropshipping without IOSS registration (Regfollower) (March 12) More

  • France: France issues VAT guidance for cross-border distance sales (Regfollower) (March 6) More

  • France: France enacts 2026 Finance Law, introduces exceptional contributions for large corporations (Regfollower) (February 24) More

  • France, Luxembourg, Netherlands, Switzerland, UK, US and Belgium: Tax in distressed situations (Loyens & Loeff, and Weil, Gotshal and Manges) (April 8) More

  • France and Switzerland: French–Swiss dividend flows are under increasing scrutiny (Anne-Lise Delafontaine on LinkedIn) (March 31) More

  • France, Italy, Spain, Turkey, UK and Austria: Announcement on location fees on ads delivered to countries with digital services taxes (Meta) (March 23) More

  • France and India: Protocol to France / India tax treaty signed (Deloitte) (March 17) More

  • France and India: India / France tax treaty revised: dividend relief, capital gains changes, and investor impact (Dezan Shira and Associates) (February 26) More

  • Georgia: New reporting form for international “controlled transactions” (KPMG) (April 7) More

  • Germany: Failure to tax deemed capital gain on “hidden contribution” not a reduction in shareholder’s income; other tax developments (KPMG) (March 26) More

  • Germany: Requirements for performance of profit transfer agreement in a tax group (Federal Fiscal Court decision) (KPMG) (March 24) More

  • Germany: Federal tax court rules on P&L pooling agreement requirements for consolidated group (Deloitte) (March 17) More

  • Germany: Transfer of functions in German tax law: recent case developments (KPMG) (March 10) More

  • Germany: Transfer pricing adjustments and the treatment of compensatory payments (KPMG) (March 10) More

  • Germany: Update of the guidance on mutual agreement and arbitration procedures (KPMG) (March 10) More

  • Germany: Reduction in VAT base for pharmaceutical manufacturer discounts; other VAT developments (KPMG) (March 3) More

  • Germany: Draft updated guidance on permanent establishments (in German) (Tax authorities) (March 2) More

  • Germany: Legislation increasing maximum amount for roll-over of hidden reserves in corporation shares enacted; other tax developments (KPMG) (February 26) More

  • Greece: Guidance on requirements for constituent entity notifications under Pillar Two rules (KPMG) (March 20) More

  • Greece: Postponed implementation of mandatory e-invoicing for large businesses (KPMG) (February 24) More

  • Guernsey: Update on 5 options to amend jurisdiction’s corporate taxation (Government) (March 16) More

  • Iceland: Icelandic Limestone case – transfer pricing – cost plus method – omission of wages and depreciation of fixed assets from cost base – burden of proof (Court of Appeal decision) (in Icelandic) (TPcases) (April 9) More

  • Iceland: Court of Appeals rules taxpayers must prove arm’s length pricing in related-party deals (Regfollower) (March 6) More

  • Ireland: Updated guidance on outbound payments defensive measures (Tax authorities) (March 31) More

  • Ireland: Revenue updates participation exemption guidance for foreign distributions (Regfollower) (March 28) More

  • Ireland: Updated guidance on GloBE rules (Tax authorities) (March 26) More

  • Ireland: Revenue updates guidance on Expressions of Doubt under Full Self-Assessment (Regfollower) (March 11) More

  • Ireland: Statement on Phase One of invoicing implementation (Tax authorities) (March 2) More

  • Italy: Italy clarifies R&D tax credit repayment rules under new patent box regime (Regfollower) (April 7) More

  • Italy: KAI case – transfer pricing – deductibility of expenses allocated in 2 cost sharing arrangements – Supreme Court decision (in Italian) (TPcases) (April 7) More

  • Italy: GE Medical Systems case – transfer pricing – intragroup purchase of medical equipment – Supreme Court (TPcases) (March 31) More

  • Italy: Italy enacts emergency adjustments to specific provisions of 2026 Budget Law (Regfollower) (March 31) More

  • Italy: Annual contribution applicable to digital, media, and platform activities (KPMG) (March 28) More

  • Italy: Italy approves Pillar Two annual declaration model (PwC) (March 24) More

  • Italy: Announcement on proposed changes to 2026 Budget Law (in Italian) (Government) (March 23) More

  • Italy: Italy to revise 2026 budget law delaying import fee, clarifying VAT rules, easing hyper-depreciation criteria (Regfollower) (March 19) More

  • Italy: Higher withholding tax rate on dividends paid to non-residents held discriminatory under TFEU (Supreme Court decision) (KPMG) (March 17) More

  • Italy: Guidance on CFC rules (in Italian) (Tax authorities) (March 16) More

  • Italy: Established line of tax court decisions addresses dividends paid to non-EU companies (Deloitte) (March 14) More

  • Italy: Highlights of recent VAT developments, including updates to 2026 VAT return form (Deloitte) (March 14) More

  • Italy: Taxpayer has right to claim VAT refund directly from Treasury when customer involved in extended insolvency proceedings (Supreme Court decision) (KPMG) (March 13) More

  • Italy: New guidance on recovery of input VAT on SPV transaction costs in merger levered buyout (KPMG) (March 12) More

  • Italy: PDM case – transfer pricing – interest rate on intra-group loan (in Italian) (Supreme Court) (TPcases) (March 10) More

  • Italy: EPTA case – transfer pricing – intragroup transaction between Italian and Hungarian companies – downward TP adjustment in Hungary – prima facie evidence of need for upward TP adjustment in Italy (Supreme Court) (in Italian) (Court decision) (March 4) More

  • Italy: Press release on new consolidated income tax code (in Italian) (Government) (March 2) More

  • Italy, Spain, Turkey, UK, Austria and France: Announcement on location fees on ads delivered to countries with digital services taxes (Meta) (March 23) More

  • Italy and Switzerland: Italy clarifies Swiss cantonal net wealth tax not creditable against CFC tax (Regfollower) (March 12) More

  • Italy and US: Italian court confirms that non-EU corporations may claim refunds on dividend withholding taxes paid (PwC) (March 12) More

  • Jersey: Common Reporting Standard technical guidance notes published (Deloitte) (April 1) More

  • Jersey: Guidance on common errors in 2024 FATCA and CRS reporting (KPMG) (March 11) More

  • Lithuania: Guidance on tax treatment of profit distributions from transparent entities (in Lithuanian) (Tax authorities) (March 30) More

  • Luxembourg: Reporting obligations for cryptoasset service providers (DAC8) enacted (KPMG) (April 8) More

  • Luxembourg: Luxembourg implements measures extending automatic exchange of information (EY) (March 24) More

  • Luxembourg: New carried interest tax regime enacted (KPMG) (March 3) More

  • Luxembourg, Netherlands, Switzerland, UK, US, Belgium and France: Tax in distressed situations (Loyens & Loeff, and Weil, Gotshal and Manges) (April 8) More

  • Malta: Malta enacts 2026 budget measures introducing R&D tax breaks, tighter rules on VAT and excise duties (Regfollower) (March 19) More

  • Malta: MTCA updates Pillar Two guidance following constituent entity filing exemption (Regfollower) (March 14) More

  • Malta: Updated AEOI guidance (KPMG) (March 11) More

  • Malta: Exemption for local group members from filing GIR and related notifications (KPMG) (March 4) More

  • Malta: Exemption from notification requirement granted pending Pillar Two implementation (Deloitte) (February 27) More

  • Montenegro: Amendments to VAT law enacted by parliament (KPMG) (March 24) More

  • Montenegro: Parliament adopts Pillar Two global minimum tax law (Regfollower) (March 20) More

  • Montenegro: Parliament approves Pillar Two global minimum tax (Regfollower) (March 4) More

  • Netherlands: Netherlands introduces ‘Freedom Contribution’ in 2026 Spring Memorandum (Regfollower) (April 2) More

  • Netherlands: Guidance clarifying meaning of treaty PE for purposes of Pillar Two rules (KPMG) (April 8) More

  • Netherlands: Tax abuse presumption for share disposals within three years of demerger violates EU Merger Directive (Supreme Court decision) (KPMG) (April 8) More

  • Netherlands: Practical guidance by the Dutch Tax Authorities on the mutual agreement procedure (Rhys Bane on LinkedIn) (April 2) More

  • Netherlands: Dutch tax policy guidance on foreign pension funds (Loyens & Loeff) (April 1) More

  • Netherlands: Comment on Dutch court decision on profit allocation to a foreign permanent establishment (David Zářecký on LinkedIn) (March 31) More

  • Netherlands: Netherlands announces changes to non-EU VAT refund scheme as of 1 April 2026 (EY) (March 25) More

  • Netherlands: Announcement on e-invoicing (in Dutch) (Government) (March 23) More

  • Netherlands: How intercompany guarantees should be approached from a TP perspective during tax audits (David Zářecký on LinkedIn) (March 17) More

  • Netherlands: Netherlands considers extending e-invoicing to domestic B2B transactions under EU ViDA reforms (Regfollower) (March 14) More

  • Netherlands: Dutch Parliament receives government-solicited, EY-prepared report on VAT in the Digital Age (ViDA) e-invoicing and digital reporting (EY) (March 13) More

  • Netherlands: Lucrative interest taxation in cross-border situations (Loyens & Loeff) (March 10) More

  • Netherlands: Practical guidance on applying the cost-plus method (David Zářecký on LinkedIn) (March 10) More

  • Netherlands: Draft legislation and explanatory memorandum on proposed adjustment of tax treatment of foreign exchange results on hedging instruments under participation exemption (in Dutch) (Government) (March 9) More

  • Netherlands: Guidance on definition of “treaty permanent establishment” in GloBE legislation (in Dutch) (Tax authorities) (March 9) More

  • Netherlands: Consultation on changes to participation exemption and currency gains and losses on hedging instruments (KPMG) (March 6) More

  • Netherlands: Netherlands issues tax guidance on permanent establishment requirements under Minimum Tax Act (Regfollower) (March 4) More

  • Netherlands: Dutch Supreme Court: legal presumption in demerger roll-over facility to be set aside (Loyens & Loeff) (March 3) More

  • Netherlands: Bridge BV case – attribution of profits to permanent establishment – application of transfer pricing rules – profit split method (District Court of North Holland) (in Dutch) (TPcases) (February 24) More

  • Netherlands, Switzerland, UK, US, Belgium, France and Luxembourg: Tax in distressed situations (Loyens & Loeff, and Weil, Gotshal and Manges) (April 8) More

  • Netherlands and Spain: Spain's new tax treaty with the Netherlands introduces source taxation on gains from disposal of real estate-rich companies (EY) (March 14) More

  • Norway: VAT rules for remotely supplied services introduced (Deloitte) (April 9) More

  • Norway: Split VAT treatment required for data center services provided to foreign customers with customer-owned servers (Tax Appeals Board decision) (KPMG) (March 20) More

  • Norway: Ministry of Finance accelerates mandatory digital bookkeeping and e-invoicing requirements (KPMG) (March 18) More

  • Poland: Legislation decreasing excise duty on fuel passed by lower house of Parliament; other tax developments (KPMG) (April 1) More

  • Poland: Social media post confirming Government proceeding with 3% digital services tax (in Polish) (Government) (March 30) More

  • Poland: DAC8 and DAC9 legislation signed by president; other tax developments (KPMG) (March 20) More

  • Poland: Summaries of recent Supreme Administrative Court decisions – Issues relating to VAT, withholding tax, taxpayer’s right to interest on overpayments when initiating APA procedure (KPMG) (March 11) More

  • Romania: Changes to taxation of shares transfers, e-VAT system, excise duties, e-invoicing (KPMG) (April 8) More

  • Romania: Romania introduces mandatory deferred tax disclosure and option to apply IFRS for entities in scope for BEPS Pillar Two (EY) (March 25) More

  • Romania: Romania gazettes GloBE deferred tax accounting rules (Regfollower) (March 20) More

  • Romania: Emergency ordinance with various tax changes (in Romanian) (Government) (March 9) More

  • Romania: Emergency Ordinance targets R&D, green tech, strategic investments (Regfollower) (March 4) More

  • Romania: New R&D tax credit (KPMG) (March 4) More

  • Russia: Deadline for foreign entities to claim tax refunds (in Russian) (Tax authorities) (March 30) More

  • Russia: Updated guidance on mutual agreement procedure under Russia’s double tax treaties (Tax authorities) (March 30) More

  • Russia: MoF updates guidance on mutual agreement procedure requests (Regfollower) (March 28) More

  • Russia: Russia clarifies corporate tax refund deadline for foreign entities (Regfollower) (March 24) More

  • Russia: Russia considers one-time tax on bank windfall profits (Regfollower) (March 5) More

  • Russia and Finland: Finland to suspend 1996 tax treaty with Russia (Regfollower) (March 14) More

  • Slovakia: New withholding tax rules for software payments (KPMG) (March 27) More

  • Spain: Council of Ministers approves e-invoicing mandate for B2B transactions (KPMG) (March 27) More

  • Spain: Government approves Royal Decree implementing mandatory B2B electronic invoicing (EY) (March 26) More

  • Spain: Activities of insurance comparison site qualify for VAT exemption (National Court decision) (KPMG) (March 17) More

  • Spain: Velcro case – Dutch holding company did not meet beneficial ownership test under EU interest and royalties directive  – company could not rely on treaty benefits as an alternative (Supreme Court decision) (KPMG) (March 12) More

  • Spain: Dutch Holding Company case – EU Interest and Royalties Directive – Netherlands / Spain treaty – beneficial ownership test (Supreme Court decision) (in Spanish) (Court decision) (March 4) More

  • Spain, Turkey, UK, Austria, France and Italy: Announcement on location fees on ads delivered to countries with digital services taxes (Meta) (March 23) More

  • Spain and Netherlands: Spain's new tax treaty with the Netherlands introduces source taxation on gains from disposal of real estate-rich companies (EY) (March 14) More

  • Spain and US: Trump threatens full trade embargo on Spain over Iran strikes (Regfollower) (March 5) More

  • Sweden: Consultation on new R&D tax incentive models aligned with OECD side by side package (KPMG) (April 10) More

  • Sweden: Final report on VAT in property leasing and transfers (KPMG) (April 2) More

  • Sweden: Proposed amendments to VAT rules (KPMG) (March 19) More

  • Sweden: Dividend withholding tax challenge: withholding tax on dividends to loss-making non-resident companies – contrary to the free movement of capital? (Baker McKenzie) (March 13) More

  • Sweden: Consultation on R&D tax incentives (in Swedish) (Government) (March 9) More

  • Sweden: Sweden consults on R&D tax incentives under Pillar Two, aligns with Side-by-Side Package (Regfollower) (March 4) More

  • Switzerland: Statement on OECD Administrative Guidance January 2025 (Baker McKenzie) (April 10) More

  • Switzerland: FTA clarifies Pillar Two Side-by-Side Package application (Regfollower) (April 9) More

  • Switzerland: Switzerland ratifies GIR MCAA (Deloitte) (March 25) More

  • Switzerland, UK, US, Belgium, France, Luxembourg and Netherlands: Tax in distressed situations (Loyens & Loeff, and Weil, Gotshal and Manges) (April 8) More

  • Switzerland and France: French–Swiss dividend flows are under increasing scrutiny (Anne-Lise Delafontaine on LinkedIn) (March 31) More

  • Switzerland and Italy: Italy clarifies Swiss cantonal net wealth tax not creditable against CFC tax (Regfollower) (March 12) More

  • Turkey: Pilot for electronic VAT returns expanded to additional provinces (KPMG) (March 25) More

  • Turkey: Guidance on 5% tax reduction for compliant taxpayers (Regfollower) (February 27) More

  • Turkey, UK, Austria, France, Italy and Spain: Announcement on location fees on ads delivered to countries with digital services taxes (Meta) (March 23) More

  • UK: Redomiciling a company into the UK: Government consults on the framework (Slaughter and May) (April 8) More

  • UK: Corporate redomiciliation consultation published (Deloitte) (March 28) More

  • UK: Government consults (again) on new regime for corporate redomiciliations into the UK (Macfarlanes) (March 28) More

  • UK: Finance Act 2026 receives Royal Assent (Regfollower) (March 25) More

  • UK: HMRC updates CbC reporting guidance (Regfollower) (March 25) More

  • UK: Consultation document on proposals to extend uncertain tax treatment (UTT) regime (Tax authorities) (March 23) More

  • UK: Amortization deductions denied under related-party rules; trading had not commenced for purposes of EIS (court decisions) (KPMG) (March 20) More

  • UK: Transfer pricing and DPT statistics for FY 2024-2025 (KPMG) (March 20) More

  • UK: Muller – how much of the "real world" should be imported into the notional UK resident company fiction? (Slaughter and May) (March 19) More

  • UK: Annual report on transfer pricing and diverted profits tax statistics (Tax authorities) (March 16) More

  • UK: Consultation document on format of corporation tax computations (Tax authorities) (March 16) More

  • UK: HMRC launches consultation on extending uncertain tax treatment regime (Deloitte) (March 14) More

  • UK: HMRC publishes annual transfer pricing and diverted profits tax statistics (EY) (March 14) More

  • UK: HMRC’s tax adviser registration regime – delay for financial services businesses (Macfarlanes) (March 14) More

  • UK: HMRC launches consultation on the format of corporation tax computations (Deloitte) (March 12) More

  • UK: Guidance on new 40% first-year capital allowance (Tax authorities) (March 9) More

  • UK: Recent UK tribunal decisions: (1) deductibility of unamortized issue and discount costs; (2) qualification as partnership for purposes of land transaction tax partnership relief rules (KPMG) (March 6) More

  • UK: HMRC updates manual for new 40% first-year allowance for main rate assets (Deloitte) (March 3) More

  • UK: Lists of jurisdictions with qualified status for Pillar Two purposes further updated (Deloitte) (March 3) More

  • UK: Update on Finance (No. 2) Bill 2024-26 and National Insurance Contributions Bill (Deloitte) (March 3) More

  • UK: Guidance on registration of tax advisers – guidance on “if and when” registration is required (Tax authorities) (March 2) More

  • UK: Guidance on registration of tax advisers – guidance on registration conditions (Tax authorities) (March 2) More

  • UK: Updated guidance on deferred remuneration under tax treaties (Tax authorities) (March 2) More

  • UK: Bank Taxes in Europe (UK edition) (AFME and KPMG) (February 26) More

  • UK: Tax and the City - February 2026 (Slaughter and May) (February 24) More

  • UK, US, Belgium, France, Luxembourg, Netherlands and Switzerland: Tax in distressed situations (Loyens & Loeff, and Weil, Gotshal and Manges) (April 8) More

  • UK, Austria, France, Italy, Spain and Turkey: Announcement on location fees on ads delivered to countries with digital services taxes (Meta) (March 23) More

  • Ukraine: Proposed changes to VAT collection on low-value imports for electronic interface enterprises (KPMG) (April 10) More

  • Ukraine: Consultation on proposed amendments to transfer pricing rules, introduction of interest deduction limitation and hybrid mismatch provisions (KPMG) (April 8) More

  • Ukraine: Announcement on proposed implementation of EU’s ATAD (in Ukrainian) (Government) (March 9) More

  • Ukraine: Announcement to amend transfer pricing rules to align with OECD Transfer Pricing Guidelines and BEPS Actions 8 to 10 (in Ukrainian) (Government) (March 9) More

  • Ukraine: MoF consults on draft anti-tax avoidance law (Regfollower) (March 4) More

  • Ukraine: MoF consults transfer pricing reform bill (Regfollower) (March 3) More

​

​

Africa 

  • Africa: Recent tax developments in the African Tax Administration Forum (ATAF), Algeria, Benin, Burundi, Eswatini, Gabon, Malawi, and Namibia (KPMG) (March 28) More

  • Ethiopia: Regulation establishing new performance-based investment incentive regime (Government) (March 30) More

  • Ethiopia: Council of Ministers unveils new investment tax, customs incentives (Regfollower) (March 6) More

  • Ghana: Court of Appeal decides on procedures for claiming VAT and corporate tax refunds (EY) (March 18) More

  • Ivory Coast: Provisions affecting non-resident digital businesses in 2026 budget (KPMG) (February 24) More

  • Kenya: Asset management services not VAT exempt; expenses not allocable to exempt income (Tax Appeals Tribunal decisions) (KPMG) (April 2) More

  • Kenya: Tax Appeals Tribunal ruling on treatment of principal loan write-off creates uncertainty (EY) (March 28) More

  • Kenya: Tax Appeals Tribunal offers guidance on treatment of existing tax losses brought forward from accounting periods prior to July 2025 (EY) (March 12) More

  • Mauritius: Mauritius Revenue Tribunal interprets statutory timing provision in authority's favour (EY) (April 1) More

  • Namibia: Tax proposals in 2026/2027 budget (KPMG) (April 8) More

  • Namibia: 2026-27 budget includes accelerated depreciation for businesses (Regfollower) (March 6) More

  • Nigeria: Tax filing obligations for companies in exploratory stage of petroleum operations (tribunal decision) (KPMG) (April 8) More

  • South Africa: Implementation of cryptoasset reporting framework (CARF) (KPMG) (March 24) More

  • South Africa: Guidance on CARF reporting deadlines and obligations (Tax authorities) (March 16) More

  • South Africa: SARS introduces crypto asset reporting framework (CARF) (Regfollower) (March 12) More

  • South Africa: Tax provisions in 2026/2027 budget (KPMG) (March 3) More

  • South Africa: Analysis of 2026/2027 Budget Statement (Baker McKenzie) (February 27) More

  • South Africa: 2026 Budget (Cliffe Dekker Hofmeyr) (February 26) More

  • South Africa: Budget Speech 2026 preview (Baker McKenzie) (February 24) More

  • South Africa: Transfer pricing implications of transition to ZARONIA as key reference (KPMG) (February 24) More

  • Tanzania: Amadeus Global Travel case – transfer pricing – application of TNMM – OECD Transfer Pricing Guidelines – Court of Appeal (TPcases) (March 31) More

​

​

Middle East & Central Asia​​​

  • Azerbaijan: Mandatory VAT obligations for non-resident electronic service providers (KPMG) (March 6) More

  • Bahrain: Updated VAT healthcare guide (KPMG) (April 7) More

  • Bahrain: Overview of draft law introducing 10% corporate income tax (KPMG) (March 27) More

  • Bahrain: Updated version of Imports and Exports VAT guide (Tax authorities) (March 23) More

  • Bahrain: Updated imports and exports VAT guide (KPMG) (March 17) More

  • Israel: Banks agree on one-time payment deal to state, abandons proposed excess-profit tax (Regfollower) (March 24) More

  • Kuwait: Pillar Two rules include transfer pricing principles aligned with OECD Transfer Pricing Guidelines (KPMG) (April 6) More

  • Oman: Establishment of international finance center preferential tax regime (KPMG) (April 7) More

  • Oman: Second phase of implementation of e-invoicing (KPMG) (March 17) More

  • Qatar: Guidance on GloBE rules (Tax authorities) (April 8) More

  • Qatar: Qatar amends Executive Regulations to Income Tax Law to introduce withholding tax Trusted Entity Service (EY) (March 17) More

  • Qatar: Pillar Two resolution provides rules for applying DMTT and IIR (KPMG) (March 4) More

  • Qatar: Implementation rules for GloBE rules (Government) (March 2) More

  • Saudi Arabia: Consultation on economic substance regulations for special economic zones (KPMG) (February 24) More

  • Saudi Arabia and Malaysia: Would the zakat on business in Malaysia be considered a Covered Tax for GloBE purposes? What about the zakat in Saudi Arabia? (Annalise Foong on LinkedIn) (March 3) More

  • UAE: Introduction of R&D tax incentives (KPMG) (April 2) More

  • UAE: UAE issues Research and Development Tax Credit legislation (EY) (March 26) More

  • UAE: Announcement of new R&D tax incentive regime (Government) (March 23) More

  • UAE: UAE offers 50% non-refundable credit in first phase of R&D tax incentives program (Regfollower) (March 20) More

  • UAE: MoF’s electronic invoicing guidelines (Baker McKenzie) (March 3) More

  • UAE: Guidance on implementation of e-invoicing (Tax authorities) (March 2) More

  • UAE: Guidance on promotional offers described as "VAT-free" (Tax authorities) (March 2) More

  • UAE: Ministry of Finance releases e-invoicing guidelines (EY) (February 26) More

  • UAE: Technical guidance on mandatory e-invoicing fields (KPMG) (February 25) More

​​​​​​​​

​

Americas​​

  • Argentina: National and provincial indirect tax updates (KPMG) (April 9) More

  • Argentina: Provincial strategic investment regime offers tax exemptions for real estate tax, gross receipts tax, and stamp duty (Buenos Aires) (KPMG) (April 8) More

  • Argentina: Argentina enacts amendments under Labor Modernization Law affecting income tax, VAT and excise taxes (EY) (March 24) More

  • Argentina: Argentina extends the Incentive Regime for Large Investments application period and amends its regulations (EY) (March 24) More

  • Argentina: Raises tax fines and enhances enforcement (Baker) (March 19) More

  • Argentina: Argentina enacts new rules for technology transfer agreement registration (EY) (February 25) More

  • Argentina: One-year extension and updated guidance for large investments incentive regime (RIGI) (KPMG) (February 24) More

  • Bahamas: Bahamas deadline for in-scope MNE Groups to file DMTT preregistration notification form is 31 March 2026 (EY) (March 19) More

  • Barbados: Tax measures in 2026 budget (KPMG) (March 19) More

  • Belize: Mandatory e-invoicing announced as part of 2026/2027 budget (KPMG) (March 17) More

  • Bolivia: Bolivia introduces tax incentives for foreign companies reinvesting profits locally (Regfollower) (March 10) More

  • Brazil: Brazilian tax authority issues guidance on QDMTT filing and payment (EY) (April 7) More

  • Brazil: New alphanumeric format for taxpayer registry (KPMG) (March 27) More

  • Brazil: Guidance on interest on net equity (in Portuguese) (Tax authorities) (March 23) More

  • Brazil: Changes to oil and gas taxation (Baker McKenzie) (March 18) More

  • Brazil: Brazil scales back import tariff hike on tech, industrial goods (Regfollower) (March 3) More

  • Brazil and India: Brazil / India double tax treaty amended to incorporate provisions similar to multilateral instrument (KPMG) (April 8) More

  • Canada: Husky Energy – will the Supreme Court of Canada grant leave to appeal? (Kathryn Walker) (April 8) More

  • Canada: MEGlobal case – transfer pricing – downward TP adjustment (Federal Court of Appeal decision) (TPcases) (April 8) More

  • Canada: 2025 budget tax measures, including new transfer pricing rules and repeal of DST, enacted (KPMG) (April 2) More

  • Canada: CRA amends Folio S5-F2-C1 to permit disproportionate treaty-based claims for foreign partnership taxes (Neal Armstrong) (April 2) More

  • Canada: Updated examples of when CRA would apply GAAR (Tax authorities) (April 2) More

  • Canada: Canada's 2025 budget implementation bill no. 1 receives Royal Assent (EY) (March 31) More

  • Canada: Owens Corning case – outbound royalties – transfer pricing – downward TP adjustment – CFC (FAPI) rules (Tax Court of Canada) (TPcases) (March 31) More

  • Canada: CRA adopts the position that partnerships formed under provincial law are resident in Canada for CRS purposes (Neal Armstrong) (March 28) More

  • Canada: Owens Corning – Tax Court of Canada finds that its lack of jurisdiction over downward transfer-pricing adjustments applies to FAPI adjustments (Neal Armstrong) (March 28) More

  • Canada: ExxonMobil Canada case – transfer pricing case – deductibility of feasibility costs (Tax Court’s decision) (TPcases) (March 27) More

  • Canada: C & W Offshore case (Beneficial ownership of royalties – Art. 12 of Canada / UK double tax treaty – agency or conduit?) (Court decision) (March 23) More

  • Canada: CRA finds that a non-resident airline with a PE in Canada was not subject to the domestic minimum top-up tax (Neal Armstrong) (March 19) More

  • Canada: ExxonMobil case – deductibility of feasibility study – transfer pricing (Neal Armstrong) (March 18) More

  • Canada: Comments on C&W Offshore case – beneficial ownership of outbound rental payments (Błażej Kuźniacki on LinkedIn) (March 12) More

  • Canada: C & W Offshore case – beneficial ownership of royalties (Gergely Hegedus on LinkedIn) (March 6) More

  • Canada: Canada substantively enacts capital cost allowance and other business income tax measures in Bill C-15 (EY) (March 4) More

  • Canada: Press release on potential domestic content rules for clean tech tax credits (Government) (March 2) More

  • Canada: DAC Investment case – company “continued” from Canada to BVI, prior to sale of shares – applicability of GAAR (Federal Court of Appeal decision) (February 26) More

  • Canada: Department of Finance releases proposed hybrid mismatch arrangement rules (EY) (February 26) More

  • Canada: Federal Court of Appeal applies GAAR to CCPC planning in DAC Investment Holdings (Aird Berlis) (February 26) More

  • Chile: Nissan Chile case – transfer pricing – should full-fledged distributor and manufacturer share costs of market penetration strategy? (Tax Court decision) (in Spanish) (TPcases) (April 9) More

  • Chile: Guidance on payments made by Chilean distributors to US software providers (in Spanish) (Tax authorities) (March 23) More

  • Chile: SII clarifies VAT rules on software purchases from US firms, subsequent sublicensing abroad (Regfollower) (March 19) More

  • Chile: Tax treatment of terminated insurance contracts; other tax developments (KPMG) (March 19) More

  • Chile: Chile issues new ruling confirming no withholding tax on software distribution under Chile / US tax treaty, highlighting applicability for regional hubs (EY) (March 17) More

  • Chile: Guidance on offshore indirect share transfer as part of corporate reorganisation (in Spanish) (Tax authorities) (March 2) More

  • Colombia: Transitional regime for voluntary correction of tax breaches, including invoicing errors (KPMG) (April 9) More

  • Colombia: Corporate temporary vs individual permanent net worth tax (Baker McKenzie) (April 2) More

  • Colombia: Colombia enacts additional temporary tax measures under State of Emergency, including Net Wealth Tax for branches of foreign entities and PEs in Colombia (EY) (March 18) More

  • Colombia: Temporary tax and compliance measures following declaration of climate-related emergency (KPMG) (March 18) More

  • Colombia: Needish case – transfer pricing – intra-group services – was benefit obtained? – withholding tax (in Spanish) (Supreme Court) (TPcases) (March 10) More

  • Colombia: Highest court for tax matters clarifies documentation requirements for intercompany services (EY) (March 5) More

  • Colombia: Net worth tax imposed on companies (Baker McKenzie) (March 3) More

  • Colombia: Colombia establishes temporary net-worth tax for legal entities under State of Economic Emergency (EY) (February 26) More

  • Colombia: Temporary wealth tax for corporations (KPMG) (February 26) More

  • Colombia: Elections and expected tax policy shifts (Baker McKenzie) (February 24) More

  • Costa Rica: Updated rules for informational return for transactions not supported by e-invoice (KPMG) (March 27) More

  • Jamaica: Jamaica proposes extending General Consumption Tax to digitally supplied services and intangibles from abroad (EY) (February 26) More

  • Latin America: Latin American tax news (Joaquin Kersman on LinkedIn) (April 7) More

  • Latin America and EU: Tax, trade and trust: The EU–Mercosur Agreement as an ESG tool (Luis Wolf Trzcina) (March 3) More

  • Mexico: Tax incentive for film and audiovisual productions (Baker McKenzie) (April 2) More

  • Mexico: Taxpayer entitled to interest on tax found unlawful only if judgment includes express order to refund (Supreme Court decision) (KPMG) (March 25) More

  • Mexico: 2026 Tax Regularization, a strategic opportunity for taxpayers (Baker McKenzie) (March 12) More

  • Mexico: Taxpayer Advocate disagrees with tax authority’s position on deduction of advertising and promotional expenses (KPMG) (February 26) More

  • Peru: Peru updates VAT withholding rules for imports (Regfollower) (February 26) More

  • US: IRS provides listing of eligible Qualified Opportunity Zone census tracts (PwC) (April 10) More

  • US: Navigating Q1 2026: Essential income tax accounting insights (Alvarez & Marsal) (April 10) More

  • US: Trump threatens 50% tariffs on countries supplying weapons to Iran (Regfollower) (April 10) More

  • US: US APA report for 2025 highlights sustained demand amid a growing backlog (PwC) (April 10) More

  • US: US tax changes and the OECD deal (Alex Parker) (April 10) More

  • US: President Trump announces 50% tariff on all imports from countries which supply military weapons to Iran (Government) (April 9) More

  • US: US Tax Court: Taxpayer’s section 245A dividends received deduction partially disallowed under section 246, foreign tax credit disallowance increased under section 965 (KPMG) (April 9) More

  • US: Customs and Border Protection audit insights from PwC’s Customs Forum (PwC) (April 8) More

  • US: First quarter 2026 state and local tax developments (PwC) (April 8) More

  • US: IEEPA refunds – impact across industries (PwC) (April 8) More

  • US: Final regulations on stock buyback excise tax: Key implications for M&A transactions (Deloitte) (April 7) More

  • US: Trade lines (EY) (April 7) More

  • US: 2025 US APA report: Execution drops, inventory rises, India remains top BAPA partner (Deloitte) (April 6) More

  • US: Chicago’s social media amusement tax faces legal challenge (PwC) (April 6) More

  • US: Report on recent US international tax developments (EY) (April 6) More

  • US: State tax matters (Deloitte) (April 6) More

  • US: Trump administration announces FY 2027 budget priorities (PwC) (April 6) More

  • US: Trump administration releases FY2027 budget proposal, with IRS funding cuts (Deloitte) (April 6) More

  • US: US presidential proclamation modifies Section 232 tariffs on steel, aluminum, copper and their derivative products (EY) (April 6) More

  • US: US Section 232 proclamation imposes up to 100% tariffs on patented pharmaceuticals and active pharmaceutical ingredients (EY) (April 6) More

  • US: Former USTR Tai on tariffication and navigating geopolitical volatility (PwC video, 8:22) (April 2) More

  • US: US indirect tax digest: Highlighting indirect tax developments (PwC) (April 2) More

  • US: IRS reports decline in advance pricing agreement executions amid staffing challenges (Regfollower) (April 1) More

  • US: Recent developments and guidance on tax accounting issues (PwC) (April 1) More

  • US: Announcement 2026-8: U.S. APMA program, APA statistics for 2025 (KPMG) (March 31) More

  • US: Lost in FX Translation:  The latest 987 regs (PwC podcast, 29:22) (March 31) More

  • US: Relief for prior interest limitation and depreciation elections (KPMG) (March 31) More

  • US: Aircraft quarterly newsletter – Q1 2026 (PwC) (March 28) More

  • US: CRA resolution on energy tax incentives voted down (Deloitte) (March 28) More

  • US: Report on recent US international tax developments (EY) (March 28) More

  • US: State tax matters (Deloitte) (March 28) More

  • US: Trade lines (EY) (March 28) More

  • US: US reiterates WTO reform recommendations ahead of 14th ministerial conference (Deloitte) (March 28) More

  • US: Alternative streamlined delivery method for Form 1099-DA payee statements proposed (Deloitte) (March 26) More

  • US: IRS creates limited opportunity to revisit “irrevocable” section 163(j) elections (Alvarez & Marsal) (March 26) More

  • US: Guidance released on digital assets, 163(j) and 168(k), nonpersonal use vehicles (Deloitte) (March 24) More

  • US: Notice 2026-20: one-year extension of temporary relief for making adequate identification of units of digital assets held in broker’s custody (Tax authorities) (March 23) More

  • US: Rev. Proc. 2026-17: transition guidance under sections 163(j) and 168(k) for excepted trade or business elections (Tax authorities) (March 23) More

  • US: USTR notice on section 301 investigations on whether forced labour is used in the supply chains of 60 economies (Government) (March 23) More

  • US: Report on recent US international tax developments (EY) (March 21) More

  • US: State tax matters (Deloitte) (March 21) More

  • US: Tariff turbulence: 5 actions businesses should take now (EY) (March 21) More

  • US: Trade lines (EY) (March 21) More

  • US:  A closer look at IEEPA tariffs and intercompany transactions (PwC video, 5 mins) (March 19) More

  • US: Notice 2026-20: One-year extension of temporary relief for making adequate identification of units of digital assets held in broker’s custody (KPMG) (March 19) More

  • US: Rev. Proc. 2026-17: Transition guidance under sections 163(j) and 168(k) for excepted trade or business elections (KPMG) (March 19) More

  • US: Tariff refunds trigger new transfer pricing questions (PwC video, 5 mins) (March 19) More

  • US: CBP progressing on system for IEEPA tariff refunds; section 301 investigations opened (Deloitte) (March 17) More​​

  • US: Customs and Border Protection files declaration with Court of International Trade describing how it plans to process refunds of IEEPA tariffs (Government) (March 16) More

  • US: USTR notice on section 301 investigations into whether acts, policies, and practices of EU and 15 other economies relating to structural excess capacity and production in manufacturing sectors are unreasonable or discriminatory and burden or restrict US commerce (Government) (March 16) More

  • US: Customs and Border Protection details new CAPE process in ACE to administer IEEPA duty refunds; phased rollout planned (EY) (March 14) More

  • US: Report on recent US international tax developments (EY) (March 14) More

  • US: State tax matters (Deloitte) (March 14) More

  • US: Tax news & views (Deloitte) (March 14) More

  • US: Trade lines (EY) (March 14) More

  • US: USTR initiates section 301 investigations into 60 economies regarding imported goods produced with forced labor; comment period and hearings announced (EY) (March 14) More

  • US: USTR initiates section 301 investigations for failure to prohibit import of goods produced with forced labour – Investigations into the acts, policies, and practices of 60 economies (KPMG) (March 14) More

  • US: US CBP provides update on IEEPA duty refund process (KPMG) (March 13) More

  • US: US State income tax digest (January-February 2026) (PwC) (March 13) More

  • US: US Tax Court: Notice of final partnership adjustment was timely and valid (KPMG) (March 13) More

  • US: US Trade Representative initiates Section 301 investigations into structural excess capacity; comment period and hearings announced (EY) (March 13) More

  • US: USTR initiates Section 301 investigations on structural excess capacity and production in manufacturing sectors – Focusing on Bangladesh, Cambodia, China, EU, India, Indonesia, Japan, Korea, Malaysia, Mexico, Norway, Singapore, Switzerland, Taiwan, Thailand, and Vietnam (KPMG) (March 13) More

  • US: IRS guidance interprets limits on remuneration for tax-exempt organization compensation excise tax (PwC) (March 12) More

  • US: Proposed regulations: Guidance on tax-exempt refunding bonds (KPMG) (March 12) More

  • US: Partnership related-party basis adjustment rules withdrawn (PwC) (March 10) More

  • US: State tax matters (Deloitte) (March 10) More

  • US: Atmus Filtration case – Court’s order on refund of IEEPA tariffs – US Court of International Trade (Court order) (March 9) More

  • US: IRS announces forthcoming proposed IRC Section 987 regulations with significant simplifying elections (EY) (March 6) More

  • US: Notice 2026-16 provides framework for new 100% depreciation election (PwC) (March 6) More

  • US: Proposed regulations: Electronic furnishing of payee statements regarding digital asset sales by brokers (KPMG) (March 6) More

  • US: Proposed regulations: Removal of final regulations identifying certain partnership basis shifting transactions as transactions of interest (KPMG) (March 6) More

  • US: US Court of International Trade orders CBP to liquidate and reliquidate entries without IEEPA duties (EY) (March 6) More

  • US: US Trade Court orders refund and removal of IEEPA duties for importers following US Supreme Court decision (KPMG) (March 6) More

  • US: Appeals Court fast tracks Trump tariff refund case (Regfollower) (March 5) More

  • US: Biomass under sections 45Y and 48E (KPMG) (March 5) More

  • US: Notice 2026-17 charts a simpler Section 987 path with targeted loss relief (PwC) (March 5) More

  • US: Tax Court analyses application of economic substance doctrine (PwC) (March 5) More

  • US: California trial court grants alternative apportionment relief from single-sales factor (PwC) (March 4) More

  • US: US Tax Court: Basis in promissory note issued to disregarded entity and contributed to partnership was zero (KPMG) (March 4) More

  • US: Accounting method implications of Learning Resources case (KPMG) (March 3) More

  • US: Guidance on sec. 987, depreciation, CAMT released; other guidance under OIRA review (Deloitte) (March 3) More

  • US: State tax matters (Deloitte) (March 3) More

  • US: Trump promotes trade policy in State of the Union address (Deloitte) (March 3) More

  • US: US indirect tax digest (PwC) (March 3) More

  • US: USTR presents President Trump’s 2026 trade policy agenda to Congress (KPMG) (March 3) More

  • US: Guidance on branch profits tax (Tax authorities) (March 2) More

  • US: Learning Resources / V.O.S. Selections case (Tariffs imposed by President under the International Emergency Economic Powers Act are invalid) (Supreme Court’s decision) (March 2) More

  • US: Notice 2026-7: additional guidance on corporate alternative minimum tax (Tax authorities) (March 2) More

  • US: Notice 2026-16: interim guidance on section 168(n) (Tax authorities) (March 2) More

  • US: Notice 2026-17: intention to issue proposed regulations on qualified business units (Tax authorities) (March 2) More

  • US: Supreme Court decision on IEEPA tariffs – President imposes new temporary tariffs (Presidential Proclamation) (March 2) More

  • US: Supreme Court decision on IEEPA tariffs – President terminates the tariffs (Executive Order) (March 2) More

  • US: First guidance on the material assistance cost ratio under sections 45Y, 48E, and 45X (KPMG) (February 27) More

  • US: Interim guidance for 100% depreciation for qualified production property (Deloitte) (February 27) More

  • US: Interim rules deliver comprehensive relief for companies subject to the CAMT (PwC) (February 27) More

  • US: Supreme Court IEEPA decision unlocks potential refund opportunities but not without uncertainty (KPMG) (February 27) More

  • US: USTR signals 15% tariffs for select nations (Regfollower) (February 27) More

  • US: Who won gold with the latest CAMT guidance from Treasury? (KPMG) (February 27) More

  • US: Notice 2026-17: Taxable income or loss and foreign currency gain or loss with respect to a QBU (KPMG) (February 26) More

  • US: Supreme Court decision on IEEPA tariffs reshapes trade authority and introduces potential refund opportunity (PwC) (February 26) More

  • US: Treasury provides roadmap for simplifying Section 987 computations (PwC) (February 26) More

  • US: Trump Administration implements 10% global tariffs after Supreme Court setback (Regfollower) (February 26) More

  • US: IRS insights (Deloitte) (February 25) More

  • US: IRS issues Notice 2026-15: first guidance on prohibited foreign entity rules for energy tax credits (Alvarez & Marsal) (February 25) More

  • US: OB3 Guidance: 4 big beautiful notices (PwC podcast, 41 mins) (February 25) More

  • US: US implements global 10% import tariff under Section 122 of the Trade Act of 1974 (EY) (February 25) More

  • US: US Tax Court: Partnership deduction disallowed because section 743(b) basis adjustment incorrectly calculated and related transactions lacked economic substance (KPMG) (February 25) More

  • US: Curb your enthusiasm: the Supreme Court rejects IEEPA tariffs (Chad Martin) (February 24) More

  • US: Initial guidance released on new deduction for qualified production property under Section 168(n) (PwC) (February 24) More

  • US: IRS provides practical roadmap for 100% depreciation of qualified production property (Notice 2026-16) (Alvarez & Marsal) (February 24) More

  • US: Navigating tariff uncertainty after IEEPA ruling (PwC video, 10:33) (February 24) More

  • US: New tariffs issued after Supreme Court rules against IEEPA tariffs (Deloitte) (February 24) More

  • US: Supreme Court invalidates emergency tariffs, Trump raises global tariffs to 15% following ruling (Regfollower) (February 24) More

  • US: USTR plans broad section 301 trade investigations after Supreme Court ruling (Regfollower) (February 24) More

  • US and Asia Pacific: The return of section 301: What does it mean for Asia Pacific? (Alvarez & Marsal) (April 10) More

  • US, Belgium, France, Luxembourg, Netherlands, Switzerland and UK: Tax in distressed situations (Loyens & Loeff, and Weil, Gotshal and Manges) (April 8) More

  • US and EU: Why Europe should strategise on the U.S. DBCFT debate, and fast (Maarten de Wilde) (March 26) More

  • US and Singapore: Singapore to engage USTR over section 301 probe citing disputed trade data (Regfollower) (March 14) More

  • US and Italy: Italian court confirms that non-EU corporations may claim refunds on dividend withholding taxes paid (PwC) (March 12) More

  • US and Spain: Trump threatens full trade embargo on Spain over Iran strikes (Regfollower) (March 5) More

​​​​​

​

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

bottom of page