​​Europe​

• 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: Trends to consider for 2026 transfer pricing audits (KPMG) (February 21) More

• Belgium: Court of Cassation rules on criminal liability in customs cases (Deloitte) (February 14) More

• Belgium: Reform of personal income tax counters disproportionate lump‑sum benefits (Loyens & Loeff) (February 13) More

• Belgium: Advance payments of income inclusion rule (IIR) top-up tax must be made at entity level (KPMG) (February 11) More

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

• Czech Republic: Hitachi Astemo case – transfer pricing – business restructuring – should company have been compensated for undertaking business restructuring? (in Czech) (Regional Court decision) (TPcases) (February 20) More

• Czech Republic: Guidance on recent VAT amendments (KPMG) (February 11) More

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

• Estonia: Reporting obligations for cryptoasset service providers (DAC8) (KPMG) (February 3) 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: EU issues revised list of noncooperative jurisdictions for tax purposes (EY) (February 20) More

• EU: European Commission consults to simplify corporate tax rules (Regfollower) (February 20) More

• EU: ECOFIN adopts updated list of noncooperative jurisdictions (Deloitte) (February 19) More

• EU: February 2026 update of the EU list of non-cooperative jurisdictions (KPMG) (February 19) More

• EU: Announcement of in-depth investigation under Foreign Subsidies Regulation (European Commission) (February 16) More

• EU: Press release on customs duty on small parcels (European Commission) (February 16) More

• EU: E-News from KPMG’s EU Tax Centre (KPMG) (February 14) More

• EU: EC launches infringement procedures for failure to transpose DAC9 and DAC8 (KPMG) (February 14) More

• EU: New customs duty rules for small parcels in e-commerce (KPMG) (February 12) More

• EU: Opinion Statement PAC 1/2026 on the EU Consultation on the Recast of the EU legislation on administrative cooperation in the field of taxation (DAC) (CFE Tax Advisers) (February 12) More

• EU: Discriminatory gift taxation between transfers to domestic and foreign family foundations: Opinion Statement ECJ-TF 1/2026 on the decision of the CJEU of 13 November 2025 in Case C-142/24, Familienstiftung v Finanzamt Köln-West (CFE Tax advisers) (February 11) More

• EU: Data-for-access in EU – DST, VAT, both? Where are we now? (Emilia Teresa Sroka on LinkedIn) (February 10) More

• EU: EU public CbCR: Non-EU groups with Spanish subsidiaries must file within 6 months of fiscal year-end (David Zářecký on LinkedIn) (February 10) More

• EU: Comments on AG Kokott’s opinion in Stellantis case (David Zářecký on LinkedIn) (February 3) More

• EU: European Commission publishes January 2026 infringements package (Deloitte) (February 3) More

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

• EU and Vietnam: Of all days - on the first day of Tet 2026, Vietnam was added to the EU “tax blacklist” (Annex I). That label is often read as “tax haven”, but in this case, likely misleading. (Annalise Foong on LinkedIn) (February 21) More

• EU and US: Side-by-side: will acceptance of US minimum taxation standards impact EU competitiveness? (De Brauw Blackstone Westbroek) (February 14) More

• EU and India: Free trade agreement – briefing note (EU) (February 2) More

• EU and India: Free trade agreement – chapter-by-chapter summary (EU) (February 2) 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: 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 holding company treated as French tax resident (Court of Appeal decision) (KPMG) (February 14) More

• France: New temporary small parcel tax effective March 1, 2026 (KPMG) (February 11) More

• France: Electricité de France case – transfer pricing – convertible bonds (Supreme Administrative Court) (in French) (TPcases) (February 10) More

• France: Tax measures in Finance Act 2026 include extension of windfall tax on large companies, amendments to Pillar Two rules (KPMG) (February 10) 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

• 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

• Germany: Updated FAQs on GloBE rules (in German) (Government) (February 20) More

• Germany: MOF publishes draft guidance on permanent establishment criteria (Deloitte) (February 19) More

• Germany: Pillar Two tax return forms (KPMG) (February 14) More

• Germany: Draft legislation to expand application of MLI introduced into legislative process (Deloitte) (February 11) More

• Gibraltar: Gibraltar announces details of Transaction Tax on goods and changes to duty (EY) (February 14) 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

• Guernsey: Consultation paper on proposals to amend corporate tax (Government) (February 2) More

• Hungary: One-time surtax for energy suppliers (KPMG) (February 12) More

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

• Ireland: Ireland confirms scope for Phase One of e-invoicing implementation initiative (EY) (February 20) More

• Ireland: Finance Act 2025 enacted, includes Pillar Two and CbC amendments, implementation of DAC8 (KPMG) (February 14) More

• Ireland: Large corporations to be considered for Phase One rollout of e-invoicing (Regfollower) (February 12) 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: Tax authorities issue Italian Pillar Two domestic return form and instructions (Deloitte) (February 19) More

• Italy: Pillar Two tax return forms (KPMG) (February 14) More

• Italy: Italy finalises global minimum tax declaration form for multinational groups (Regfollower) (February 11) 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: Guidance on common errors in 2024 FATCA and CRS reporting (KPMG) (March 11) More

• Jersey: Guidance note on cryptoasset reporting framework (KPMG) (February 3) More

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

• Luxembourg: Carried interest law (in French) (Government) (February 16) 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: 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: 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: Coalition agreement (in Dutch) (Government) (February 16) More

• Netherlands: Supreme Court rules registration requirement for charity compatible with EU law (Deloitte) (February 11) More

• Netherlands: Proposed tax measures in minority coalition agreement (KPMG) (February 3) 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: 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

• Norway: Tax authority claims that joint Nordic audit focused on securities lending practices reveals avoidance of dividend withholding tax (KPMG) (February 10) More

• North Macedonia and US: US and North Macedonia agree to framework for reciprocal trade (KPMG) (February 14) 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

• Poland: Court rules deferred tax regime doesn’t exempt companies from transfer pricing rules (Regfollower) (February 20) More

• Poland: Poland advances work on the Digital Services Tax (EY) (February 19) More

• Poland: Summaries of recent Supreme Administrative Court decisions: (1) offsetting of tax losses within group; (2) qualification for dividend tax exemption; (3) VAT exemption for medical services (KPMG) (February 12) More

• Poland: Tax amendments including changes to reporting of tax arrangements passed by Council of Ministers (KPMG) (February 12) More

• Poland: Poland launches national e-invoice system (KSeF 2.0) (Regfollower) (February 3) More

• Poland: Press release from the Ministry of Digital Affairs on proposed digital services tax (in Polish) (Government) (February 2) More

• Portugal: Tax on petroleum and energy products: Updated rules clarify exemptions in 2026 (Deloitte) (February 21) 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

• Romania: MoF unveils comprehensive economic recovery plan (Regfollower) (February 12) 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

• 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: Deduction of technical provisions confirmed for EU insurers (Supreme Court decision) (KPMG) (February 19) More

• Spain: Spain extends select depreciation incentives, higher simplified VAT threshold through 2026 (Regfollower) (February 12) More

• Spain: Velcro case – withholding tax on outbound royalties – EU Interest and Royalties Directive – Spain / Netherlands double tax treaty (in Spanish) (Supreme Court decision) (TPcases) (February 3) 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

• Spain and US: Spain and US implement binding arbitration on tax treaty matters: certainty in international tax disputes (KPMG) (February 19) 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: Clarifications on GIR filing and notification requirements (KPMG) (February 14) More

• Switzerland: Press release on proposed VAT rate increase (in French) (Government) (February 2) More

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

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

• Turkey: Turkey introduces new tax certification requirements for non-deductible VAT on certain import transactions (EY) (February 13) 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: Strict deadlines upheld despite perceived unfairness (First-tier Tribunal decision) (KPMG) (February 20) More

• UK: CBAM: draft regulations (Government) (February 16) More

• UK: CBAM: government’s policy summary (Government) (February 16) More

• UK: CBAM: Consultation on draft regulations and policy summary (Deloitte) (February 14) More

• UK: HMRC updates manual on tax treatment of deferred remuneration under tax treaties (Deloitte) (February 14) 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

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Africa 

• Africa: Technical Note 13 – Changes to the Global Minimum Tax: The “Side-By-Side” Package (African Tax Administration Forum) (February 20) More

• Botswana: Tax proposals in 2026-2027 budget (KPMG) (February 11) 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

• Ghana: VAT measures from 2026 budget enacted (KPMG) (February 21) More

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

• Kenya: Tax Appeals Tribunal rules on taxation of Savings and Credit Cooperative Organizations with individual and corporate members (EY) (February 19) More

• Kenya: Delmonte case – transfer pricing – functional analysis – low risk service provider vs. entrepreneur (Tax Appeal Tribunal decision) (TPcases) (February 10) More

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

• Nigeria: Tax registration for non-resident companies undergoing subtle but significant shift in Nigeria's international tax landscape (EY) (February 19) More

• Nigeria: Timeline for implementation of e-invoicing and electronic fiscal system regime (KPMG) (February 19) 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

• South Africa: Tax authority confirms multi-year e-invoicing and digital reporting reform (KPMG) (February 12) More

• South Africa: Guidance on deductibility of interest on loan used to redeem preference shares and settle dividends (Tax authorities) (February 10) More

• Tanzania: Nyota case – transfer pricing – deductibility of intra-group service charges (Court of Appeal decision) (TPcases) (February 3) More

• Zimbabwe: Guidance on VAT withholding obligation on outbound payments for digital services (Tax authorities) (February 2) More

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