Geog View Archive | stevetowers.tax

Geography View

News & Views Archive

Global

Tax administration digitalisation and digital transformation initiatives (OECD) (June 23) More
A new Model Tax Convention for a world of increasing remote work and mobility of individuals (Eva Escribano) (June 20) More
Double taxation agreements and nexus (Vincent Ooi) (June 20) More
Report released on digitalisation of tax administration (Deloitte) (June 19) More
The latest on BEPS and beyond (EY) (June 19) More
Digital Services Taxes and other taxes on the digital economy (as of 1 June 2025) (EY) (June 18) More
OECD’s report on digitalisation of tax administration (KPMG) (June 18) More
Artificial Intelligence Agents: A new frontier of intelligent tax management? (Pablo Porporatto) (June 17) More
PE watch – latest developments and trends (EY) (June 13) More
What are common transfer pricing pitfalls in cash pooling? (KPMG) (June 13) More
From profits to paperwork: Multinationals and the cost of transfer pricing regulation (Julie Brun Bjørkheim & Johannes Scheuerer) (June 12) More
The 3M “blocked income” tax litigation: takeaways for MNEs regarding intra-group legal structure (Paul Sutton on LinkedIn) (June 12) More
Global tax policy and controversy watch (EY) (June 11) More
Pillar Two and tax incentives (KPMG) (June 11) More
Report on recent US international tax developments (EY) (June 9) More
Intercompany agreements for low value-adding intra-group services (Paul Sutton on LinkedIn) (June 5) More
Why tax transformation fails – even when everyone agrees it’s needed (Chan Jun Hao on LinkedIn) (June 5) More
International tax news May 2025 (PwC) (June 4) More
The Latest on BEPS and beyond (EY) (June 4) More
Coffee, deadlines, and urban legends: What really gets tax projects done (Chan Jun Hao on LinkedIn) (June 3) More
Consolidated text of CRS released, as well as CRS and CARF XML schemas (Deloitte) (June 3) More
Profit splits in TP: What is the nature of adjusting payments? (Paul Sutton on LinkedIn) (June 3) More
The effectiveness of the Mutual Agreement Procedure and the global tax controversy landscape: some critical observations on current pressure areas and suggestions to improve the framework (Robert Danon) (May 29) More
Legal implementation of TNMM / CPM (Paul Sutton on LinkedIn) (May 28) More
Permanent establishment risks linked to home offices (Loyens & Loeff) (May 28) More
Seeking certainty in an uncertain era for financial transactions (KPMG) (May 28) More
Trade winds shaping Pillar Two progress (podcast) (PwC) (May 28) More
Dispute resolution for international tax: Reflections on arbitration, the mutual agreement procedure, and mediation (CIAT) (May 27) More
Tax Incentives Principles (Platform for Collaboration on Tax) (May 26) More
Common errors made by MNEs when preparing Country-by-Country reports (OECD) (May 23) More
OECD updates transfer pricing country profiles with new insights on hard-to-value intangibles and simplified distribution rules (OECD) (May 23) More
Transfer pricing country profiles released for 13 jurisdictions, with new sections (Deloitte) (May 23) More
When purpose meets tax: How teams can transform (PwC podcast, 35:31) (May 22) More
Platform for Collaboration on Tax releases final version of principles relating to tax incentives (Deloitte) (May 21) More
Skechers USA, Inc v Wisconsin Department of Revenue: Lack of substance and documented commercial rationale (Paul Sutton on LinkedIn) (May 20) More
Updated Commentary on GloBE rules (OECD / Inclusive Framework) (May 19) More
Updated Examples on GloBE rules (OECD / Inclusive Framework) (May 19) More
IFCMA paper published regarding effects of climate policies on emissions (Deloitte) (May 16) More
Global tax policy and controversy watch (EY) (May 15) More
Impact of contractual risk allocation on economic analysis (Paul Sutton on LinkedIn) (May 15) More
International tax newsletter (April 2025) (PwC) (May 15) More
AI in tax isn’t about automation – it’s about judgment at war scale (Chan Jun Hao on LinkedIn) (May 13) More
Beyond Pillar Two: Why tax governance – not just compliance – will define the future of in-house tax (Chan Jun Hao on LinkedIn) (May 13) More
Global tax leaders are failing at storytelling – and it’s costing them influence (Chan Jun Hao on LinkedIn) (May 13) More
Graces and misfortunes of the use of artificial intelligence by tax administrations (Fernando Serrano Antón) (May 13) More
Let’s talk about what tax people really struggle with (Chan Jun Hao on LinkedIn) (May 13) More
Pillar Two: Updated version of consolidated commentary released (Deloitte) (May 13) More
The Gatekeeper Gap: Why tax is still left out too late and what we can do about it (Chan Jun Hao on LinkedIn) (May 13) More
PE watch (EY) (May 9) More
Tax treaties in the wind (Doron Narotzki) (May 8) More
The 4 requirements for robust risk allocation in transfer pricing (Paul Sutton on LinkedIn) (May 8) More
The real risk in Pillar Two isn’t the rules – it’s the data (Chan Jun Hao on LinkedIn) (May 8) More
TradeWatch: EY Global Trade (EY) (May 8) More
10 things only tax people secretly worry about (but never say out loud) (Chan Jun Hao on LinkedIn) (May 6) More
Beyond Pillar Two: Why tax governance – not just tax compliance – will define the future of in-house tax (Chan Jun Hao on LinkedIn) (May 6) More
Intercompany invoice finance: Four key distinctions (Paul Sutton on LinkedIn) (May 6) More
Why tax professionals should spend less time on tax (Chan Jun Hao on LinkedIn) (May 6) More
Navigating TNMM in a post-Pillar 2 world (Ajit Jain on LinkedIn) (May 5) More

Asia Pacific

Asia Pacific: Tax transparency in Asia 2025: Asia Initiative progress report (OECD) (May 31) More
Australia: Consultation on draft instruments related to GST and foreign ownership register (KPMG) (June 23) More
Australia: Instructions on registration form for public CbC reporting regime (Tax authorities) (June 23) More
Australia: Registration form for public CbC reporting regime (Tax authorities) (June 23)More
Australia: Updated guidance on public CbC reporting regime (Tax authorities) (June 23) More
Australia: Further guidance on public country-by-country reporting (KPMG) (June 18) More
Australia: ATO releases Public CbC reporting registration form, instructions and guidance (Deloitte) (June 17) More
Australia: R&D tax incentive – year-end planning (Deloitte) (June 17) More
Australia: Weekly tax round-up (16 June 2025) (Deloitte) (June 17) More
Australia: Updated guidelines on corporate tax residency (KPMG) (June 16) More
Australia: Summary of key messages from Pillar Two working group meetings (KPMG) (June 12) More
Australia: Consultation on updated tax transparency code, alignment with public CbC reporting rules (KPMG) (June 9) More
Australia: Australian Tax Office releases draft guideline on determining “debt quantum” in context of thin capitalisation rules (EY) (June 4) More
Australia: Draft Practical Compliance Guideline (PCG) 2025/D2: Factors to consider when determining the amount of your inbound, cross-border related party financing arrangement (Tax authorities) (June 2) More
Australia: Updated guidance on use of functional currencies (Tax authorities) (June 2) More
Australia: ATO releases draft PCG on inbound, cross-border related party financing arrangements (Deloitte) (May 31) More
Australia: Consultation on GST draft instruments (KPMG) (May 31) More
Australia: Draft guidance on arm’s length amount of related-party debt (KPMG) (May 31) More
Australia: Australian Tax Office updates Pillar Two website (EY) (May 29) More
Australia: ATO revises functional currency guidelines (Regfollower) (May 28) More
Australia: Weekly tax round-up (Deloitte) (May 27) More
Australia: Announcement on public consultation on corporate tax system (Government) (May 26) More
Australia: Updated guidance on GloBE rules (Tax authorities) (May 26) More
Australia: Post election tax policies of the Albanese Labor government (Deloitte) (May 20) More
Australia: Updated guidance on Pillar Two minimum tax rules (KPMG) (May 20) More
Australia: Alcoa case – transfer pricing – transactions with unrelated party/ possible bribery: arm’s length price? (Tribunal decision) (TPcases) (May 14) More
Australia: Final guidance on payment times reporting rules (KPMG) (May 14) More
Australia: Weekly tax round-up (12 May 2025) (Deloitte) (May 14) More
Australia: ATO guidance on eligibility of instant asset write-off (KPMG) (May 8) More
Australia: Challenge to transfer pricing of sales of alumina to third party rejected (Administrative Review Tribunal decision) (KPMG) (May 7) More
Australia: Labor Party’s 2025 tax agenda following federal election win (KPMG) (May 7) More
Bangladesh: Income tax and VAT proposals in Finance Ordinance 2025 (KPMG) (June 17) More
Bangladesh: Interim government announces 2025-26 national budget (Regfollower) (June 3) More
Cambodia: Guidance on: (1) documentation for loans between related parties, (2) taxation of trusts, and (3) reduced withholding tax on payments by airlines to non-residents (KPMG) (June 6) More
Cambodia: Instruction no. 14256 GDT on the necessary supporting documents for interest on loans between related parties (in Khmer) (Tax authorities) (June 6) More
Cambodia: Clarification provided on supporting documents for related party loan interest (Deloitte) (May 21) More
Cambodia: Issuance of notification letter for incorrect tax declarations; announcement of 2025 on-site audits (KPMG) (May 20) More
China: Tax credit rating downgrade challenged: litigation spurs reversal in Shanghai case (Abe Zhao on LinkedIn) (June 16) More
China: China tax update: Tariff turmoil and treaty tensions (PwC podcast, 40 mins) (June 5) More
China: Cross-border service payments: Defending the penalty when a PE is found after the fact (Abe Zhao on LinkedIn) (June 2) More
China: When proof isn’t enough: Documenting and defending service fee deductions in China (Abe Zhao on LinkedIn) (May 21) More
China: Shanghai court rules in favour of taxpayer in cross-provincial VAT credit dispute (Abe Zhao on LinkedIn) (May 5) More
China and US: Agreement to reduce tariffs during 90-day period (China / US joint statement) (May 19) More
China and US: Agreement to reduce tariffs during 90-day period (in Chinese) (China Ministry of Finance announcement) (May 19) More
China and US: Agreement to reduce tariffs during 90-day period (White House fact sheet) (May 19) More
China and US: US and China reach trade deal, as US Department of Commerce initiates investigation on aircraft and jet engines (EY) (May 14) More
China and US: United States and China announce trade agreement (KPMG) (May 13) More
China and US: US, China agree to lower tariffs, 90-day tariff pause (Regfollower) (May 13) More
Hong Kong: Stamp duty group relief only available to associated companies with issued share capital (KPMG) (June 23) More
Hong Kong: Court of Final Appeal’s decision on application of stamp duty intra-group relief to foreign entities (Baker McKenzie) (June 19) More
Hong Kong: Court of First Instance upholds Board of Review’s decision on burden of proof regarding source of profits (Deloitte) (June 19) More
Hong Kong: Implementation of global minimum tax and Hong Kong minimum tax under the Pillar Two framework (Baker McKenzie) (June 13) More
Hong Kong: Hong Kong enacts law for inward company re-domiciliation (EY) (June 10) More
Hong Kong: Hong Kong enacts law on BEPS 2.0 Pillar Two (EY) (June 10) More
Hong Kong: Advance Ruling Case No. 76: corporate treasury centre (Tax authorities) (June 2) More
Hong Kong: Inland Revenue (Amendment) (Minimum Tax for Multinational Enterprise Groups) Bill (Government) (June 2) More
Hong Kong: Minutes of 2024 meeting between tax authorities and HKICPA (HKICPA) (June 2) More
Hong Kong: Pillar Two global minimum tax rules receive legislative approval (KPMG) (May 30) More
Hong Kong: Global minimum tax and domestic minimum top-up tax legislation passed (Deloitte) (May 29) More
Hong Kong: Hong Kong launches company re-domiciliation regime (Slaughter and May) (May 29) More
Hong Kong: Examples on operation of patent box regime (Tax authorities) (May 26) More
Hong Kong: Highlights of 2024 annual meeting between Inland Revenue Department and HKICPA (Deloitte) (May 24) More
Hong Kong: New tax rules open doors for corporate migration (Baker McKenzie) (May 24) More
Hong Kong: IRD provides illustrative examples to clarify operation of patent box regime (Deloitte) (May 21) More
Hong Kong: Bill to introduce company re-domiciliation regime passed by Legislative Council (Deloitte) (May 20) More
Hong Kong: Legislation implementing re-domiciliation regime passed by Legislative Council (KPMG) (May 15) More
India: Limitation of relief provision under Singapore treaty not applicable to treaty provision relating to taxation of capital gains (tribunal decision) (KPMG) (June 17) More
India: Summaries of recent court decisions: (1) refund of unutilised GST input tax credit due to business closure allowed; (2) consideration for grant of right of first refusal is capital receipt (KPMG) (June 13) More
India: Guidelines for scheme to promote manufacturing of electric vehicles in India (Government) (June 6) More
India: Cost of delivery for “Global Capability Centres” in India (KPMG) (May 30) More
India: Madras High Court clarifies that SEZ unit is entitled to claim GST refund (Deloitte) (May 27) More
India: Karnataka High Court clarifies scope of “intermediary” for GST purposes (Deloitte) (May 21) More
India: Capital gains exemption under India / Cyprus treaty granted in absence of evidence to rebut tax residency certificate (Tribunal decision) (KPMG) (May 20) More
India: Fair market value basis for asset received in liquidation (High Court decision) (KPMG) (May 13) More
India: Expanded scope of transfer pricing safe harbours (KPMG) (May 8) More
Indonesia and Vietnam: Investment – Incentives and benefits for Vietnamese and Indonesian clients that are investing in Vietnam and Indonesia (Baker McKenzie) (May 14) More
Japan: Corporate and tax quarterly update (Baker McKenzie) (May 13) More
Korea: Royalties for use in Korea of US-registered patents treated as Korean-source under US treaty (Tax Tribunal decision); VAT zero-rating for certain services; other tax developments (KPMG) (June 17) More
Korea: Recent tax developments: right to claim refund of wrongly withheld tax (Supreme Court decision); VAT monthly reporting; obligation to file CbC report (KPMG) (May 14) More
Laos: Laos to introduce transfer pricing rules and global minimum tax (DFDL) (June 12) More
Malaysia: Timeline for implementation of e-invoicing revised for certain taxpayers (Deloitte) (June 19) More
Malaysia: Update regarding stamp duty on employment contracts (Deloitte) (June 18) More
Malaysia: A wider net: Malaysia’s SST expansion signals broader tax reach (Baker McKenzie) (June 17) More
Malaysia: Tax developments summary – monthly report covering indirect tax and e-invoicing developments (KPMG) (June 13) More
Malaysia: Amendments to sales and service tax; relief for stamp duty on employment contracts (KPMG) (June 10) More
Malaysia: Stamp duty – employment contracts in focus (Baker McKenzie) (June 10) More
Malaysia: Stamp duty compliance – a new era of enforcement (Baker McKenzie) (June 6) More
Malaysia: Tax developments summary (May 2025) (KPMG) (May 16) More
New Zealand: Updated guidance on tax residency (Deloitte) (June 19) More
New Zealand: Tax losses and anti-avoidance (Deloitte) (June 18) More
New Zealand: Investment Boost – FAQs (Deloitte) (June 13) More
New Zealand: New Zealand enacts 2025 budget, includes investment boost and Kiwisaver reforms (Regfollower) (June 4) More
New Zealand: 2025 Budget introduces significant tax reforms (EY) (May 30) More
New Zealand: Government drops digital services tax proposals (EY) (May 28) More
New Zealand: Consultation paper on thin capitalisation settings for infrastructure (Tax authorities) (May 26) More
New Zealand: Guidance on tax residence rules for income tax purposes (Tax authorities) (May 26) More
New Zealand: New Zealand announces 2025 budget, introduces tax incentive to boost investment (Regfollower) (May 24) More
New Zealand: Tax measures in 2025 budget (KPMG) (May 23) More
New Zealand: New Zealand will not implement digital services tax (Government) (May 21) More
New Zealand: Inland Revenue works with tax advisors to launch Participating Advisor framework (Deloitte) (May 15) More
New Zealand: Snapshot of recent developments (Deloitte) (May 15) More
New Zealand: Tax governance – new Inland Revenue guidance (Deloitte) (May 15) More
Philippines: Guidelines for VAT return for non-resident digital service providers (KPMG) (June 16) More
Philippines: New VAT return for non-resident digital service providers issued (Deloitte) (June 13) More
Philippines: Guidance on imposition of VAT on inbound digital services (Tax authorities) (May 19) More
Philippines: Philippines issues VAT guidelines for cross-border digital services (Regfollower) (May 15) More
Philippines: Guidance on application of VAT on cross-border digital services rules (KPMG) (May 13) More
Singapore: IRAS updates e-tax guide on foreign asset disposal gains (Regfollower) (June 11) More
Singapore: Guidance on whether pure equity-holding entity satisfies economic substance requirements in section 10L (Tax authorities) (June 3) More
Singapore: Tax authorities update GST concession guide for Singapore-listed REITs and business trusts (Regfollower) (June 3) More
Singapore: Tax deduction available for awards settled with newly issued shares (Baker McKenzie) (May 14) More
Taiwan: Taiwan clarifies transfer pricing rules for tax year 2024 (Regfollower) (June 3) More
Taiwan: Legislative Yuan approves expanded tax incentives for AI, green tech, startups (Regfollower) (May 7) More
Thailand: Tax planning for corporate mergers & acquisitions in Thailand (DFDL) (June 12) More
Thailand: BOI updates incentives for SMEs, data centres, tourism (Regfollower) (May 30) More
Vietnam: National Assembly approves revised corporate tax law, introduces improved incentives (Regfollower) (June 19) More
Vietnam: Change in taxation of capital gains of non-resident shareholders in non-public joint stock companies and LLCs (KPMG) (June 18) More
Vietnam: Implementing decree requiring e-commerce platforms and digital platforms to withhold tax on individual sales (Baker McKenzie) (June 18) More
Vietnam: Vietnam embarks on major decentralisation drive with 28 newly issued decrees (Baker McKenzie) (June 18) More
Vietnam: Guidance on invoices, including electronic invoices, and documents (KPMG) (June 3) More
Vietnam: Resolution 198: support and incentives for private economic development (in Vietnamese) (Government) (June 2) More
Vietnam: Tax incentives to promote private economic development (KPMG) (May 29) More
Vietnam and Indonesia: Investment – Incentives and benefits for Vietnamese and Indonesian clients that are investing in Vietnam and Indonesia (Baker McKenzie) (May 14) More

Europe

Albania: Notice alerting foreign suppliers in regard to VAT liabilities on inbound digital services (Tax authorities) (May 26) More
Albania: Tax authorities enforcing non-resident VAT digital services rules (KPMG) (May 16) More
Austria: Proposed changes to real estate transfer tax rules on share deals (KPMG) (May 21) More
Austria: Exclusion of non-resident investment funds from dividend withholding tax refunds compatible with EU law (CJEU judgment) (KPMG) (May 16) More
Austria: Budget Accompanying Act 2025 awaits parliamentary approval, proposes amendments to VAT, income taxes amongst others (Regfollower) (May 7) More
Austria: Tax measures in 2025 draft budget law (KPMG) (May 6) More
Belgium: Failure to allow deductibility of CFC taxes does not violate obligation to implement ATAD (CJEU Advocate General opinion) (KPMG) (June 16) More
Belgium: “Captive reinsurance” structure validated by Belgian tax court (Patrick Smet on LinkedIn) (June 12) More
Belgium: Federal government agreement: Draft program law introduced (Deloitte) (June 6) More
Belgium: FATCA data transfers incompatible with GDPR according to the Belgian Data Protection Authority (Slaughter and May) (June 5) More
Belgium: Innovation income deduction for copyrighted software: New BELSPO guidelines (Deloitte) (June 5) More
Belgium: First phase of Belgian tax reform submitted to parliament (Loyens & Loeff) (June 4) More
Belgium: Mandatory disclosure rules (DAC6) upheld (Constitutional Court decision) (KPMG) (May 20) More
Belgium: Proposal for implementing capital gains tax on financial assets presented (Deloitte) (May 15) More
Belgium: Government’s tax plan (in Dutch and French) (Government) (May 5) More
Belgium, Luxembourg, and Netherlands: Transfer pricing in Belgium, Luxembourg, and Netherlands (Loyens & Loeff) (May 6) More
Bulgaria: Tax measures in 2025 budget law (KPMG) (May 8) More
Croatia: Legislation on mandatory e-invoicing for B2B transactions (in Croatian) (Government) (June 23) More
Croatia: E-invoicing to become mandatory for domestic transactions (KPMG) (June 18) More
Cyprus: New documentation requirements for certain payments to non-resident entities (Deloitte) (May 6) More
Czech Republic: Proposed tax amendments include increase in R&D allowance (KPMG) (June 16) More
Czech Republic: VAT treatment of compensation for stolen goods (KPMG) (June 16) More
Czech Republic: Inventec case – transfer pricing – contract manufacturing – FAR analysis – return on value added costs vs. return on total costs (in Czech) (Supreme Administrative Court decision) (TPcases) (May 22) More
Czech Republic: Deductibility of asset repair costs; initiation of tax inspection; interest on refunds of customs duties (Supreme Administrative Court decisions) (KPMG) (May 21) More
Czech Republic: Draft guidance on calculating floor area for VAT purposes (KPMG) (May 21) More
Denmark: New procedure for managing input tax (Deloitte) (June 18) More
Denmark: Third phase of digital bookkeeping requirements to be implemented from 1 January 2026 (Deloitte) (June 17) More
Denmark: Danish transfer pricing landscape: Insights into control mechanisms and legislative changes enacted on 3 June 2025 (EY) (June 11) More
Denmark: Parliament simplifies transfer pricing rules, lowers documentation requirements (Regfollower) (June 5) More
Denmark: Simplified transfer pricing rules and reduced documentation burden (KPMG) (June 4) More
Denmark: Third phase of digital bookkeeping requirements to be implemented from 1 January 2026 (Deloitte) (May 31) More
Denmark: Amendment providing flexibility in VAT deductions (KPMG) (May 28) More
Denmark: EET Group case – transfer pricing – limited risk distributor – sufficiency of transfer pricing documentation (in Danish) (Supreme Court decision) (TPcases) (May 22) More
Denmark: VAT-registered entities subject to new digital bookkeeping requirements as of January 1, 2026 (KPMG) (May 14) More
Denmark: Amendments to transfer pricing documentation requirements; application of Amount B (Deloitte) (May 7) More
Denmark: Proposed legislation to implement cryptoasset reporting (DAC8) (KPMG) More
Denmark and France: French tax authorities publish administrative guidelines on new Denmark-France tax treaty (Deloitte) (June 3) More
Estonia: Proposed increase in corporate and individual tax rates (KPMG) (June 16) More
Estonia: Proposal to abolish security tax (in Estonian) (Government) (May 19) More
Estonia: Estonia considers raising personal and corporate income tax rates, scrapping temporary security tax (Regfollower) (May 15) More
EU: European Commission publishes June 2025 infringements package (Deloitte) (June 19) More
EU: Why all top-up tax variants in the EU Pillar Two Directive collide with the EU’s fundamental freedoms (and how to solve this) (Maarten de Wilde & Ciska Wisman) (June 17) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) (June 16) More
EU: Opinion statement on introduction of a temporary pause of Pillar Two extra-territorial rules (IIR & UTPR) under Article 32 EU Minimum Tax Directive (CFE Tax Advisers) (June 9) More
EU: What went wrong in the Apple State aid case: Part 1 – the case (Ruth Mason and Stephen Daly) (June 5) More
EU: Case C-524/23: Advocate General Kokott’s opinion on whether Belgium correctly transposed CFC rules (AG opinion) (June 2) More
EU: European Parliament approves simplifications to CBAM procedures suggested by European Commission (EY) (May 30) More
EU: Advocate General Kokott opinion on incorrect transposition of ATAD CFC provisions by Belgium (AG opinion) (May 27) More
EU: EU to introduce flat tax on low-value imports from China (Regfollower) (May 22) More
EU: Nordcurrent Group: Interpretation of the anti-abuse provision in the Parent-Subsidiary Directive – Opinion Statement (CFE Tax Advisers Europe) (May 22) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) (May 20) More
EU: European Court of Justice rules on customs valuation treatment of post-entry price adjustments (EY) (May 20) More
EU: Draft amendments to VAT Directive (ECOFIN) (May 19) More
EU: Genzynski case (C-278/24) (personal liability of director for company’s tax debts is compatible with EU law) (ECJ decision) (May 19) More
EU: Polish property tax case (C-453/23) (circumstances in which tax exemptions are prohibited by EU State aid rules) (ECJ decision) (May 19) More
EU: Polish property tax case (C-453/23) (circumstances in which tax exemptions are prohibited by EU State aid rules) (ECJ press release) (May 19) More
EU: Proposal to shift VAT liabilities to suppliers and marketplaces for Low Value Consignments (Loyens & Loeff) (May 16) More
EU: Commission refers Sweden to CJEU for tax deduction on payments to foreign companies (Deloitte) (May 15) More
EU: Draft directive to incentivise the use of VAT import one-stop-shop (IOSS) (KPMG) (May 15) More
EU: Services between head offices and branches, still a grey area (Baker McKenzie) (May 14) More
EU: EU prepares additional countermeasures against US tariffs while continuing negotiations (EY) (May 13) More
EU: Commission consults on possible countermeasures and readies WTO litigation in response to US tariffs (European Commission) (May 9) More
EU: European Commission publishes May 2025 infringement package (Deloitte) (May 9) More
EU: Public consultation on potential countermeasures against US tariffs (KPMG) (May 9) More
EU: CJEU clarifies circumstances in which tax exemptions may be prohibited by EU law (KPMG) (May 8) More
EU: Pillar Two: EU Council adopts DAC9 proposal (Loyens & Loeff) (May 8) More
EU: EU tax alert – recent developments for tax specialists (Loyens & Loeff) (May 7) More
EU: CFE’s Tax Top 5: Key tax news of the week (CFE Tax Advisers Europe) (May 6) More
EU: IRAP case (C-92/24 to C-94/24) (does Italy’s IRAP breach EU Parent-Subsidiary Directive?) (Advocate General Kokott’s opinion) (May 5) More
EU and Germany: ECOFIN announces agreement on draft directive to incentivise the use of VAT import one-stop-shop (IOSS); other EU and German VAT developments (KPMG) (May 31) More
EU / UK: “Common Understanding” statement (Government) (May 26) More
Europe: Private equity tax update: Q1 and Q2 2025 (France, Spain, Ireland, Netherlands, Germany, Luxembourg, UK) (EY) (June 20) More
Finland: Fiscal plan for 2026-2029 (Government) (May 5) More
France: Digital services tax referred to French Constitutional Court (KPMG) (June 23) More
France: France publishes new standards for e-invoicing reform (EY) (June 20) More
France: Menarini case – transfer pricing – losses (Supreme Administrative Court decision) (in French) (TPcases) (June 18) More
France: Updated guidance on VAT treatment of composite supplies (in French) (Tax authorities) (May 26) More
France: Revised list of non-cooperative jurisdictions issued (KPMG) (May 20) More
France: List of non-cooperative states and territories updated (Deloitte) (May 8) More
France: Ruling on withholding tax rules on dividend arbitrage (in French) (Tax authorities) (May 5) More
France, Germany, Italy, Netherlands, Portugal, Spain, and UK: Tax treatment of re-domiciliations and cross-border mergers (Various law firms) (June 4) More
France and Denmark: French tax authorities publish administrative guidelines on new Denmark-France tax treaty (Deloitte) (June 3) More
Germany: Draft legislation aimed at stimulating investment introduced to lower house of parliament (KPMG) (June 11) More
Germany: Germany unveils tax boost package to revive investment and growth (Regfollower) (June 11) More
Germany: New government adopts draft law to introduce tax incentives for investment boost (Deloitte) (June 5) More
Germany: Implications of new obligation to correct tax returns on transfer pricing issues (KPMG) (June 4) More
Germany: Germany plans 10% tax on digital services from tech giants (Regfollower) (May 31) More
Germany: Interest required on withholding tax refunds (Federal Tax Court decision); other tax developments (KPMG) (May 28) More
Germany: Statement which expresses concerns about GloBE rules (in German) (Germany’s state finance ministers) (May 19) More
Germany: Updated template for group parent notification under Pillar Two law (KPMG) (May 8) More
Germany and EU: ECOFIN announces agreement on draft directive to incentivise the use of VAT import one-stop-shop (IOSS); other EU and German VAT developments (KPMG) (May 31) More
Germany, Italy, Netherlands, Portugal, Spain, UK, and France: Tax treatment of re-domiciliations and cross-border mergers (Various law firms) (June 4) More
Gibraltar: UK and EU issue joint statement on agreement in respect of Gibraltar (Deloitte) (June 13) More
Greece: Amendment to development law approved by parliament (Deloitte) (June 3) More
Iceland: Public consultation on draft legislation implementing Pillar Two global minimum tax rules (KPMG) (June 16) More
Iceland: Iceland consults on global minimum tax implementation (Regfollower) (June 11) More
Ireland: Susquehanna case (Court of Appeal concluded that Art. 25(4) of Ireland / US treaty could not be used to enable 3 Irish companies to qualify for group relief, because US LLC was not a resident of the US for the purposes of the treaty) (Court decision) (June 23) More
Ireland: Susquehanna case – whether Irish subsidiaries of US fiscally transparent entity are eligible for Irish group relief – Court of Appeal (Court decision) (June 3) More
Ireland: Guidance on participation exemption (Tax authorities) (May 19) More
Ireland: Updated guidance on GloBE rules (Tax authorities) (May 19) More
Italy: Italy extends deadline for tax-hybrid penalty protection regime (EY) (June 20) More
Italy: Extended deadline for penalty-protection documentation on hybrid mismatches (KPMG) (June 19) More
Italy: Guidance on digital services tax on online gaming and betting sector (KPMG) (June 9) More
Italy: Dividend withholding tax refund claims for non-resident investment funds (KPMG) (June 6) More
Italy: Split payment mechanism will not apply to certain listed companies as from July 2025 (Deloitte) (May 31) More
Italy, Netherlands, Portugal, Spain, UK, France, and Germany: Tax treatment of re-domiciliations and cross-border mergers (Various law firms) (June 4) More
Latvia: Special tax regime for consumer credit service providers held constitutional (court decision) (KPMG) (May 14) More
Lithuania: Interpretation of EU parent-subsidiary directive (PSD) anti-abuse rule (CJEU referral) (KPMG) (June 16) More
Lithuania: Approval of proposed corporate income tax changes (in Lithuanian) (Government) (May 19) More
Luxembourg: Interest-free loans treated as equity contributions, branch did not qualify as permanent establishment under Malaysia treaty (High Administrative Court decision) (KPMG) (May 20) More
Luxembourg, Netherlands, and Belgium: Transfer pricing in Belgium, Luxembourg, and Netherlands (Loyens & Loeff) (May 6) More
Malta: Budget Measures Implementation Act 2025 (Government) (May 5) More
Moldova: Amended rules for advance pricing agreements (APAs); proposed amendments to VAT refund program for farming entities (KPMG) (May 8) More
Netherlands: "Interest on Net Equity" case (Court of Appeal concluded that JCP should be treated as dividends for purposes of Brazil / Netherlands treaty) (in Dutch) (Court decision) (June 23) More
Netherlands: Letter to parliament on investigation into 3 “bottlenecks” and possible solutions with regard to FGRs (non-transparent investment fund for joint accounts) (in Dutch) (Government) (June 23) More
Netherlands: Report on international tax rulings, including APAs, requested during 2024 (KPMG) (June 18) More
Netherlands: Government elaborates on Dutch tax classification rules for Dutch fund for joint account (FGR) (Loyens & Loeff) (June 16) More
Netherlands: “Interest on Net Equity” case – Netherlands company receives “interest on net equity” from Brazilian subsidiary – treatment as interest vs. dividend under Brazil / Netherlands treaty (Court of Appeal of The Hague) (in Dutch) (Court decision) (June 4) More
Netherlands: Guidance on dividend withholding tax – “remittance basis” of taxation (in Dutch) (Tax authorities) (May 26) More
Netherlands: Dutch Supreme Court rules on anti-abuse rules in international holding structures (Loyens & Loeff) (May 8) More
Netherlands: Netherlands scraps plastic tax, considers higher waste tax (Regfollower) (May 7) More
Netherlands, Belgium, and Luxembourg : Transfer pricing in Belgium, Luxembourg, and Netherlands (Loyens & Loeff) (May 6) More
Netherlands, Portugal, Spain, UK, France, Germany, and Italy: Tax treatment of re-domiciliations and cross-border mergers (Various law firms) (June 4) More
Norway: DHL Global Forwarding case – transfer pricing – persistent losses – service charge (in Norwegian) (Court of Appeal decision) (TPcases) (May 23) More
Poland: Deductibility of price adjustments and training expenses under corporate income tax law (KPMG) (June 19) More
Poland: P. sp. Z o.o. case – transfer pricing – cost plus method (Supreme Administrative Court decision) (in Polish) (TPcases) (June 18) More
Poland: Additional guidance on e-invoicing system (KPMG) (June 11) More
Poland: Application of provision exempting dividends from withholding tax (Supreme Administrative Court decision) (KPMG) (June 11) More
Poland: Deregulatory amendments to corporate and individual income tax laws approved by Council of Ministers (KPMG) (May 29) More
Poland: Fixed establishment for VAT purposes; insurance premiums constitute salary income; correction of invoice upon assignment of financial leasing contract (Court decisions) (KPMG) (May 24) More
Poland: Poland releases draft logical structure for e-invoices (EY) (May 20) More
Poland: Amendments to corporate income tax and VAT laws passed by Council of Ministers (KPMG) (May 16) More
Portugal: Updates regarding legislative amendments and other developments relevant to VAT (Deloitte) (May 21) More
Portugal, Spain, UK, France, Germany, Italy, and Netherlands: Tax treatment of re-domiciliations and cross-border mergers (Various law firms) (June 4) More
Spain: Consultation on draft Pillar Two forms (KPMG) (June 17) More
Spain, UK, France, Germany, Italy, Netherlands, and Portugal: Tax treatment of re-domiciliations and cross-border mergers (Various law firms) (June 4) More
Sweden: Proposed changes to withholding tax law would provide exemptions for foreign states (EY) (June 18) More
Sweden: Proposed changes to interest deduction limitation rules (KPMG) (June 16) More
Sweden: Proposed reduction in corporate tax rate (KPMG) (June 16) More
Sweden: Narrows the window for TOGC in VAT-exempt businesses (Baker McKenzie) (June 13) More
Sweden: Proposal for implementation of directive on cryptoasset reporting (DAC8) (KPMG) (June 10) More
Sweden: Ministry of Finance proposes tax changes in 2026 Budget (in Swedish) (Government) (May 26) More
Sweden: Proposed reduction in tax subsidies for solar cells (KPMG) (May 8) More
Switzerland: New package of tax incentives (canton of Basel-City) (KPMG) (June 16) More
Switzerland: Tokenised securities also within scope of CARF (Deloitte) (May 23) More
Switzerland: Basel-City approves new package of tax incentives in referendum vote (Deloitte) (May 22) More
Switzerland: Public consultation on GloBE information return (KPMG) (May 20) More
Switzerland: Guidance on treatment of permanent establishments under Pillar Two minimum tax rules (KPMG) (May 8) More
Switzerland: Announcement of public consultation on GloBE Information Return (in German) (Government) (May 5) More
Turkey: Turkey extends application of 0% withholding tax on income / gains from government bonds, treasury bonds and certain lease certificates (EY) (May 17) More
Turkey: Further extension of 0% withholding tax on treasury bills and government bonds (KPMG) (May 8) More
Turkey: Guide on tax deferral and installment procedures (KPMG) (May 8) More
UK: Update on consultation on tax treatment of carried interest (KPMG) (June 13) More
UK: HMRC issues updated guidance on multinational and domestic top-up taxes (Regfollower) (June 12) More
UK: HMRC issues updated guidance on repayment interest (Deloitte) (June 10) More
UK: Upper Tribunal dismisses appeal on corporation tax relief for goodwill (Deloitte) (June 10) More
UK: Update on taxation of carried interest published (Deloitte) (June 9) More
UK: Reserved Investor Fund (Macfarlanes) (June 4) More
UK: Research on capital allowances (Tax authorities) (June 2) More
UK: Updated guidance on loan relationship unallowable purpose rule (Tax authorities) (May 26) More
UK: Transfer pricing: the Government’s latest compliance proposals (Macfarlanes) (May 20) More
UK: Guidance on cryptoasset reporting requirements (Tax authorities) (May 19) More
UK: Refund claims for stamp duty land tax (court decisions) (May 17) More
UK: Treatment of distribution as dividend not of capital nature determined under foreign law (Court of Appeal decision) (KPMG) (May 17) More
UK: UK announces new single tax on securities to replace stamp duty and stamp duty reserve tax (EY) (May 17) More
UK: Updated guidance on loan relationship unallowable purpose rule issued (Deloitte) (May 17) More
UK: New UK PE, TP and UTPP: key questions (Mark Bevington and Matt Marfani) (May 14) More
UK: HMRC consulting on reforms to UK transfer pricing, permanent establishment, and diverted profits tax (Baker McKenzie) (May 6) More
UK and US: Executive order which formalises trade deal between US and UK (Government) (June 23) More
UK and US: White House fact sheet on trade deal between US and UK (Government) (June 23) More
UK and US: White House announces executive order implementing trade deal with UK (KPMG) (June 18) More
UK / EU: “Common Understanding” statement (Government) (May 26) More
UK, France, Germany, Italy, and Netherlands, Portugal, and Spain: Tax treatment of re-domiciliations and cross-border mergers (Various law firms) (June 4) More
UK and US: US-UK reach historic trade deal (White House factsheet) (May 9) More
UK and US: White House announces trade deal with UK (KPMG) (May 9) More
Ukraine: DAC7-like reporting rules – what will be expected from online platform operators? (Baker McKenzie) (May 6) More

Africa

Algeria: Algeria clarifies adjustments to capital gains derived from transfer of shares, equity interests and similar securities (EY) (May 30) More
Algeria: Algeria clarifies conditions and deadline for claims contesting VAT refund decisions (EY) (May 29) More
Algeria: Algerian order introduces new categories of fixed assets and their depreciation periods (EY) (May 29) More
Egypt and Middle East: MENA: quarterly tax update (February 2025 to April 2025) (Baker McKenzie) (May 14) More
Kenya: National Treasury publishes budget statement 2025-26, reduces corporate and digital tax rates (Regfollower) (June 17) More
Kenya: Tax proposals in 2025/2026 budget (KPMG) (June 16) More
Kenya: Tax Appeals Tribunal offers a distinction between reimbursements and incidental costs for VAT purposes (EY) (May 23) More
Kenya: Cipla case (transfer pricing – circumstances in which adjustments should be made to median in interquartile range) (Tribunal decision) (May 19) More
Kenya: Tax proposals in Finance Bill 2025, including introduction of APAs (KPMG) (May 16) More
Kenya: Kenya introduces Finance Bill 2025 (EY) (May 15) More
Mauritius: E-invoicing to become mandatory for new group of taxpayers (KPMG) (June 19) More
Mauritius: Proposed tax measures in 2025-2026 budget, including domestic minimum top-up tax (DMTT) (KPMG) (June 10) More
Mauritius: Taxpayer not allowed to defer annual allowances for acquired assets to more profitable years (Supreme Court decision) (KPMG) (June 10) More
Mauritius: Assessment review committee ruling on timing of acquisition for investment tax credit purposes (KPMG) (June 3) More
Mozambique: New procedures for monthly reporting of VAT invoices (KPMG) (May 14) More
Nigeria: New cost efficiency incentive framework for upstream oil and gas sector (KPMG) (June 17) More
Nigeria: E-invoicing expected to begin in July 2025 (KPMG) (June 12) More
Nigeria: Check Point case – Taxpayer assessed administrative penalties for failure to file Country-by-Country Report (CbCR) – CbCR Regulations held to be void, because relevant Board (which was legally empowered to make the regulations) did not exist at the relevant time (Federal High Court decision) (TPcases) (June 10) More
Nigeria: Nigeria enacts efficiency tax incentives for oil and gas upstream petroleum sector (EY) (June 4) More
Nigeria: Non-Resident Persons’ Tax Office ramps up tax compliance enforcement for non-residents with Nigerian business presence (EY) (May 30) More
Nigeria: Federal Inland Revenue Service rolls out e-invoicing platform (EY) (May 21) More
Rwanda: Tax and customs proposals for 2025/2026 (KPMG) (June 18) More
Rwanda: Rwanda introduces numerous tax changes (EY) (June 17) More
South Africa: MoF presents revised 2025 budget, scraps proposed VAT hike (Regfollower) (May 23) More
South Africa: Upcoming tariff changes for the renewable energy sector (Baker McKenzie) (May 7) More
Tanzania: Tanzania presents 2025-26 budget, introduces withholding tax and higher AMT (Regfollower) (June 18) More
Tanzania: Tax proposals in 2025/2026 budget (KPMG) (June 17) More
Uganda: Uganda presents 2025-26 budget, proposes income tax exemption for start-ups (Regfollower) (June 18) More
Uganda: Tax proposals in 2025/2026 budget (KPMG) (June 17) More

Middle East & Central Asia

Bahrain: Guidance on domestic minimum top-up tax (Tax authorities) (May 26) More
Bahrain: Exemption from customs duties for industrial materials (KPMG) (May 20) More
Bahrain: New guide on Pillar Two minimum tax rules (KPMG) (May 20) More
Kazakhstan: Changes to calculation of excise taxes on fuels (KPMG) (May 21) More
Middle East and Egypt: MENA: quarterly tax update (February 2025 to April 2025) (Baker McKenzie) (May 14) More
Oman: Proposed e-invoicing implementation from third quarter of 2026 (KPMG) (May 20) More
Oman: Oman issues law on special economic zones and free zones (EY) (May 8) More
Pakistan: Direct and indirect tax measures in Finance Bill, 2025 (KPMG) (June 12) More
Pakistan: Federal Budget 2025 (PwC) (June 12) More
Pakistan: Amendments address income and excise tax collection and litigation (KPMG) (May 7) More
Pakistan: Pakistan introduces amendments to enhance immediate tax recovery and business oversight (EY) (May 7) More
Qatar: Announcement of exemption of certain capital gains from group restructuring (in Arabic) (Tax authorities) (June 2) More
Qatar: Qatar approves tax exemption on capital gains from group restructuring (Regfollower) (May 31) More
Saudi Arabia: Saudi Arabia issues Real Estate Transaction Tax Regulations (EY) (May 17) More
UAE: Practical challenges of re-domiciliation eligibility for 0% QFZP status (Baker McKenzie) (June 23) More
UAE: VAT Public Clarification regarding the invoicing requirements related to Concerned Services (Baker McKenzie) (June 5) More
UAE: UAE clarifies VAT obligations on imported services (Regfollower) (June 3) More
UAE: Corporate tax exemption extended to certain foreign entities (Deloitte) (May 30) More
UAE: Tax guide on interest deduction limitation rules (KPMG) (May 28) More
UAE: Announcement on exemptions from corporate tax (in Arabic) (post on social media platform X) (May 26) More
UAE: Cabinet approves corporate tax exemption for foreign entities owned by exempt bodies (Regfollower) (May 24) More
UAE: Updated guidance on qualified investment funds and non-resident nexus rules (KPMG) (May 8) More

Americas

Argentina: Argentina issues measures to further deregulate (EY) (June 3) More
Argentina: Elimination / reduction of tariffs / internal taxes on cell phones and other electronics (in Spanish) (Government) (May 19) More
Argentina: Argentina implements instalment plan for corporate income tax obligations (EY) (May 16) More
Argentina: Senate approves MLI to prevent base erosion and profit shifting (BEPS) (KPMG) (May 14) More
Argentina: Central Bank announced issuance of a new series of BOPREAL bonds (Deloitte) (May 6) More
Bermuda: Bermuda releases first public consultation for CIT technical amendments (EY) (June 12) More
Bermuda: Corporate Income Tax Act – technical amendments – public consultation (Tax authorities) (June 2) More
Bermuda: Bermuda releases final CIT administrative regulations (EY) (May 23) More
Bermuda: Corporate income tax administrative regulations released (Deloitte) (May 23) More
Brazil: Brazilian government announces substantial tax changes affecting Interest on Net Equity, financial instruments, betting operations and IOF regulations (EY) (June 13) More
Brazil: Government changes Tax on Financial Operations (IOF) rules (Baker McKenzie) (May 28) More
Brazil: Government introduces changes to regulations dealing with taxation of financial operations (EY) (May 28) More
Brazil: Government publishes new decrees increasing IOF rates (Deloitte) (May 28) More
Brazil: MoF scraps higher tax on investments made abroad (Regfollower) (May 27) More
Brazil: Removal of UAE and Austrian holding company regime from lists (in Portuguese) (Government) (May 19) More
Brazil: Low-tax jurisdiction and privileged tax regime lists updated (Deloitte) (May 15) More
Canada: Canada Border Services Agency updates customs notice for surtax remission (EY) (June 9) More
Canada: Preparing for digital services tax filing and payment obligations (EY) (May 16) More
Canada: Canadian Liberal Party’s 2025 election platform tax measures (EY) (May 6) More
Canada and US: US and Canada agree to finalise trade deal within 30 days (Regfollower) (June 20) More
Canada and US: Canada’s DST may trigger proposed US IRC section 899 (EY) (June 6) More
Caribbean and Latin America: From analog to digital: regulatory evolution of tax code models in Latin America and the Caribbean (LAC) (Mario Pires, CIAT blog) (June 10) More
Chile: Consultation on appointment of representative of business groups; other direct and indirect tax developments (KPMG) (June 23) More
Chile: Chile confirms end date for Costa Rica’s preferential tax regime status (Regfollower) (June 5) More
Chile: Guidance on amended GAAR; other direct and indirect tax developments (KPMG) (May 28) More
Chile: Removal of UAE from preferential tax regimes list (in Spanish) (Tax authorities) (May 19) More
Chile: VAT on imports of low-value goods (in Spanish) (Tax authorities) (May 19) More
Chile: VAT online marketplace rules (in Spanish) (Tax authorities) (May 19) More
Chile: Tax authority confirms UAE is not considered a preferential tax jurisdiction (Regfollower) (May 15) More
Colombia: Tax benefit for exporters of certain goods and services (KPMG) (June 5) More
Costa Rica: Implementation of the new platform for the digital tax system (KPMG) (June 16) More
Dominican Republic: Tax authority extends deadline for implementing electronic invoicing for large local and medium taxpayers (EY) (May 20) More
Honduras: Guidance on tax holidays, announcement of audits (KPMG) (May 22) More
Latin America: Summary of tax legislation in Latin America 2024 (1,458 pages!) (in Spanish) (CIAT) (June 12) More
Latin America and Caribbean: From analog to digital: regulatory evolution of tax code models in Latin America and the Caribbean (LAC) (Mario Pires, CIAT blog) (June 10) More
Mexico: Mexico objects to US tax on cross-border remittances (Regfollower) (June 5) More
Mexico: Press release on increased tax collections from tax audits (in Spanish) (Tax authorities) (June 2) More
Mexico: Maquiladoras may need to change their transfer pricing methodology for 2025 (Deloitte) (May 30) More
Mexico: Increased tax collection as a result of transfer pricing audits (KPMG) (May 29) More
Mexico: Mexico unveils tax incentives for new economic development zones (Regfollower) (May 28) More
Mexico: Third resolution of amendments to miscellaneous tax resolution for 2025 (including new chapter of rules to address issues with “Plan Mexico”) (KPMG) (May 20) More
Peru: Guidance on definition of “digital service” (in Spanish) (Tax authorities) (May 19) More
Trinidad and Tobago: No abusive treaty-shopping of Caricom multilateral tax treaty (Jonathan Schwarz) (May 23) More
Uruguay: Uruguay extends application of reduced VAT rate for tourism sector through 30 April 2026 (EY) (May 6) More
US: Facebook case (Tax Court validated 2009 cost sharing temporary regulations and income method; however, Court decided that IRS used incorrect inputs when it applied income method) (Court decision) (June 23) More
US: Report on recent US international tax developments (EY) (June 23) More
US: Senate’s “Section by section description” of its tax portion of One Big Beautiful Bill (Government) (June 23) More
US: Senate Finance Chairman Crapo releases substitute for House-passed tax package (PwC) (June 23) More
US: Senate’s version of tax portion of One Big Beautiful Bill (Government) (June 23) More
US: State tax matters (Deloitte) (June 23) More
US: Tax cut talks continuing after much-awaited Finance Committee proposal emerges (Deloitte) (June 23) More
US: The President’s authority to impose tariffs (Chad Squitieri) (June 23) More
US: Big Beautiful Bill – Senate GOP tax plan: details & analysis (Tax Foundation) (June 20) More
US: Moderately significant section 899 difference from HR1 to the Senate bill (Alan Cole on LinkedIn) (June 20) More
US: Overview of Senate tax measures for budget reconciliation (KPMG) (June 19) More
US: Senate Finance Republicans generally align with House-passed plan, but key differences remain (Deloitte) (June 19) More
US: The Senate mark-up to the One Big Beautiful Bill includes a one year delay to s899 (Leonard Wagenaar on LinkedIn) (June 19) More
US: How does the Senate tax draft change international corporate income tax provisions in the US? (Alan Cole on LinkedIn) (June 18) More
US: IRS announces improvements to pre-filing agreement program (KPMG) (June 18) More
US: Is section 899 a valid treaty override? (Reuven Avi-Yonah on LinkedIn) (June 18) More
US: Take 2: Evaluating the revised retaliatory measures in the House bill (KPMG) (June 18) More
US: US Tax Court: Taxpayer not required to treat payment as a result of failed merger as capital loss under section 1234A(1) (KPMG) (June 18) More
US: Chairman Crapo releases Finance Committee reconciliation text (Senate) (June 17) More
US: Finance Committee releases tax title for Senate version of budget reconciliation bill (KPMG) (June 17) More
US: Finance Committee Republicans release text of tax provisions in reconciliation package (Deloitte) (June 17) More
US: One Big Beautiful Bill emerges from the House of Representatives (Baker McKenzie) (June 17) More
US: One big beautiful podcast: Part 1 (PwC podcast, 1:01:02) (June 17) More
US: Announcement 2025-16: Competent authority arrangement under US-Denmark treaty listing entities as “pension funds” (KPMG) (June 16) More
US: CRS publishes report on enforcing remedies for unfair foreign tax practices (Regfollower) (June 16) More
US: Report on recent US international tax developments (EY) (June 16) More
US: Senate Republicans wrap second week of negotiations on One Big Beautiful Bill Act (Deloitte) (June 16) More
US: State tax matters (Deloitte) (June 16) More
US: Transitional relief from penalties, backup withholding tax for digital asset brokers (Deloitte) (June 16) More
US: Notice 2025-33: Extended transitional relief from reporting and backup withholding rules for custodial brokers effectuating digital asset transactions (KPMG) (June 13) More
US: Supreme Court: Taxpayer’s petition may be dismissed by Tax Court on grounds of mootness (KPMG) (June 13) More
US: US Treasury Department and IRS issue new CAMT interim guidance (EY) (June 13) More
US: Federal Circuit: Tariffs remain in effect pending appeal (KPMG) (June 12) More
US: Tax Court issues decision in Facebook transfer pricing case (PwC) (June 12) More
US: Capitol Hill recap: Byrd-watching (EideBailly) (June 10) More
US: Looking for answers about the 899 provision (PwC podcast) (June 10) More
US: USTR requests comments on proposed modifications in section 301 investigation of China’s maritime sector (KPMG) (June 10) More
US: Analysis of New York State trial court decision on out-of-state online retailers (KPMG) (June 9) More
US: Eighth Circuit: Taxpayer changed method of accounting when it first began amortising “base acres” (KPMG) (June 9) More
US: Notice 2025-27 provides interim simplified method relating to CAMT (Deloitte) (June 9) More
US: Rev. Proc. 2025-23: Updated annual list of automatic accounting method changes (KPMG) (June 9) More
US: Senate turns to tax-relief bill following House approval (Deloitte) (June 9) More
US: State tax matters (Deloitte) (June 9) More
US: Ninth Circuit: Discharged debt resulting in COD income not presumed worthless for purposes of claiming section 166 bad debt deduction (KPMG) (June 6) More
US: Retaliatory fears (EideBailly) (June 6) More
US: Notice 2025-27 provides CAMT relief to taxpayers (KPMG) (June 5) More
US: US increases import tariffs on aluminum and steel (EY) (June 5) More
US: White House announces increase in tariffs on steel and aluminum to 50% (KPMG) (June 5) More
US: Dreaming of infallibility: Periodic adjustments under Reg. Section 1.482-4 (KPMG) (June 4) More
US: Tweaking the rates and dials (EideBailly) (June 4) More
US: USTR extends certain exclusions from China section 301 tariffs (EY) (June 4) More
US: Notice 2025-27: Additional CAMT interim guidance (KPMG) (June 3) More
US: Proposed IRC section 899 would affect certain asset management entities (EY) (June 3) More
US: Trump to double steel and aluminium tariffs to 50% (Regfollower) (June 3) More
US: USTR extends certain product exclusions from China section 301 tariffs (KPMG) (June 3) More
US: US Court of Appeals for Federal Circuit decision to grant temporary stay of injunction on tariffs (Court decision) (June 2) More
US: Court of International Trade rules tariffs under International Emergency Economic Powers Act unlawful; appeals court temporarily reinstates tariffs as case proceeds (EY) (May 31) More
US: Limited benefit from potential new domestic manufacturing incentives (KPMG) (May 31) More
US: Report on recent US international tax developments (EY) (May 31) More
US: State tax matters (Deloitte) (May 31) More
US: Federal Circuit: Temporary halt of trade court’s judgment on tariffs (KPMG) (May 30) More
US: Full text of “One Big Beautiful Bill Act” as passed by House (KPMG) (May 30) More
US: US trade court: Presidential tariffs overturned for exceeding legal authority under IEEPA (KPMG) (May 30) More
US: United States Court of International Trade grants injunction to block US tariffs (Court decision) (May 29) More
US: US House approves tax reconciliation bill, with minor rate changes in international tax provisions (EY) (May 29) More
US: US Tax Court: Partners’ active roles disqualify limited partner status for tax purposes (KPMG) (May 29) More
US: Podcast – Big, Beautiful Bill: Key takeaways and analysis (Deloitte) (May 28) More
US: Trump postpones 50% tariff on EU goods (Regfollower) (May 28) More
US: Facebook case – transfer pricing – cost sharing agreement – transfer of intangibles – valuation method – validity of 2009 regulations (US Tax Court decision) (May 27) More
US: The Senate scrubbing begins (EideBailly) (May 27) More
US: Trump revives trade tensions with new tariff threats on EU, Apple (Regfollower) (May 27) More
US: One Big Beautiful Bill (Government) (May 26) More
US: Press release from House Ways and Means Committee on One Big Beautiful Bill (Government) (May 26) More
US: Analysis and observations on the tax title for the “One Big Beautiful Bill” (KPMG) (May 24) More
US: Facebook Inc vs Commissioner – transfer pricing – validity of 2009 US cost sharing regulations (Venkataraman Ganesan on LinkedIn) (May 24) More
US: IRS insights (Deloitte) (May 24) More
US: State tax matters (Deloitte) (May 24) More
US: A closer look at how proposed section 899 would increase tax rates for certain non-US persons and governments (Baker McKenzie) (May 23) More
US: House narrowly passes Trump-backed tax package, setting stage for Senate battle (Deloitte) (May 23) More
US: House passes “One Big Beautiful Bill Act” (KPMG) (May 23) More
US: House passes H.R. 1, the “One Big Beautiful Bill Act” (PwC) (May 23) More
US: Proposed section 899: retaliation on auto-pilot (EideBailly) (May 23) More
US: Report on recent US international tax developments (EY) (May 23) More
US: Considerations for proposed factory building expensing as domestic production incentive (KPMG) (May 22) More
US: United States Council for International Business supports the side-by-side status of US’s GILTI regime with the GloBE rules (USCIB) (May 22) More
US: BEA benchmark survey of US direct investment abroad – Mandatory reporting deadline and extension (Baker McKenzie) (May 21) More
US: Tax considerations for cryptocurrency investors (KPMG) (May 21) More
US: Comprehensive tax relief bill (House Ways and Means Republicans) (May 19) More
US: GOP’s tax relief plan advances in Ways and Means, stalls in Budget Committee (Deloitte) (May 17) More
US: New IRC section 899 would increase tax rates and expand BEAT for certain inbound taxpayers (EY) (May 17) More
US: Report on recent US international tax developments (EY) (May 17) More
US: State tax matters (Deloitte) (May 17) More
US: The House Budget bump in the road (EideBailly) (May 17) More
US: US House Ways and Means Committee approves tax reconciliation bill, including several international tax provisions (EY) (May 17) More
US: Co-existing with the world (EideBailly) (May 16) More
US: IRS reissues interim guidance on Advance Pricing Agreement submissions (EY) (May 16) More
US: Need to modernise definition of software for domestic manufacturing incentive (KPMG) (May 16) More
US: Summary of sweeping tax relief legislation issued by House Ways and Means Republicans (Deloitte) (May 16) More
US: Tax title for “One Big Beautiful” bill (KPMG) (May 16) More
US: “One Big, Beautiful Bill” – House Ways and Means Committee Chairman’s Mark (Government) (May 15) More
US: House Ways and Means Republicans release sweeping tax relief legislation (Deloitte) (May 15) More
US: Ways and Means Committee approves Chairman’s Mark of tax title for “One Big Beautiful” bill (KPMG) (May 15) More
US: Budget plan 2026 seeks to expand deductions for families, select multinational corporations, unincorporated businesses (Regfollower) (May 14) More
US: Initial analysis and observations on Chairman’s Mark for budget reconciliation bill (KPMG) (May 14) More
US: House Ways and Means Republicans unveil detailed tax plan, seeks to extend advantages for multinational corporations (Regfollower) (May 13) More
US: House Ways and Means Republicans unveil second phase of sweeping tax package (Deloitte) (May 13) More
US: State tax matters (Deloitte) (May 13) More
US: Ways and Means Committee releases amended Chairman’s Mark for budget reconciliation bill (KPMG) (May 13) More
US: Ways and Means Committee releases text of TCJA extenders for budget reconciliation bill (KPMG) (May 13) More
US: Section 174 in M&A transactions (Deloitte) (May 9) More
US: The digital tax game (EideBailly) (May 9) More
US: Itai Grinberg: the Pillar Two origin story (part 2) (PwC podcast, 53:41) (May 7) More
US: Capitol Hill recap: Divisions and delay (EideBailly) (May 6) More
US: Evaluating possible US retaliatory tax measures (KPMG) (May 6) More
US: Trump proposes USD 163 billion in federal budget cuts for 2026 (Regfollower) (May 6) More
US: 2025 Special 301 Report on IP rights protection (Government) (May 5) More
US: Executive Order on “non-stacking” of certain tariffs on imported articles (Government) (May 5) More
US: President Trump’s proclamation on reduced tariff rates on imports of automobile parts (Government) (May 5) More
US: White House fact sheet on reduced tariff rates on imports of automobile parts (Government) (May 5) More
US and UK: Executive order which formalises trade deal between US and UK (Government) (June 23) More
US and UK: White House fact sheet on trade deal between US and UK (Government) (June 23) More
US and UK: White House announces executive order implementing trade deal with UK (KPMG) (June 18) More
US and Canada: US and Canada agree to finalise trade deal within 30 days (Regfollower) (June 20) More
US and Canada: Canada’s DST may trigger proposed US IRC section 899 (EY) (June 6) More
US and China: Agreement to reduce tariffs during 90-day period (China / US joint statement) (May 19) More
US and China: Agreement to reduce tariffs during 90-day period (in Chinese) (China Ministry of Finance announcement) (May 19) More
US and China: Agreement to reduce tariffs during 90-day period (White House fact sheet) (May 19) More
US and China: US and China reach trade deal, as US Department of Commerce initiates investigation on aircraft and jet engines (EY) (May 14) More
US and China: United States and China announce trade agreement (KPMG) (May 13) More
US and China: US, China agree to lower tariffs, 90-day tariff pause (Regfollower) (May 13) More
US and UK: US-UK reach historic trade deal (White House factsheet) (May 9) More
US and UK: White House announces trade deal with UK (KPMG) (May 9) More
Venezuela: Adjustment to tax unit value (KPMG) (June 16) More
Venezuela: Income tax exemption for securities income (KPMG) (June 16) More

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

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