Geog View Archive | stevetowers.tax

Geography View

News & Views Archive

Global

Transfer pricing – PERCENTILE.INC vs PERCENTILE.EXC in Excel: Same data, different quartiles (Borys Ulanenko on LinkedIn) (November 28) More
Comments invited on tax issues relating to global mobility of individuals (Deloitte) (November 27) More
Public consultation document: Global mobility of individuals (OECD) (November 27) More
Report on recent US international tax developments (EY) (November 27) More
Report to G20 leaders on international tax cooperation, G20 leaders’ declaration on Pillar Two (KPMG) (November 27) More
Shaping a fair and consistent tax order in a fragmented world: between realism and ambition (Chiomenti) (November 27) More
We asked experienced TP practitioners how they handle loss-making comparables (Borys Ulanenko on LinkedIn) (November 27) More
2025 edition of Corporate Tax Statistics released (Deloitte) (November 26) More
G20 Leaders' Declaration reflects continued engagement to address Pillar Two concerns (EY) (November 26) More
OECD issues 2025 Model Tax Convention update: new Commentary on cross-border working and other issues (PwC) (November 26) More
OECD releases update to Model Tax Convention (EY) (November 26) More
Pillar Two in practice: Seven lessons from the front lines of compliance (Deloitte) (November 26) More
The dirty secret of transfer pricing: we mostly don’t design models, we rationalize bad facts (Borys Ulanenko on LinkedIn) (November 26) More
Comments on use of interquartile range in transfer pricing (Borys Ulanenko on LinkedIn) (November 25) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (November 25) More
November 2025 update on international tax cooperation delivered to G20 leaders (Deloitte) (November 25) More
OECD issues 2025 update to the OECD Model Tax Convention including guidance on remote work arrangements (Baker McKenzie) (November 25) More
OECD Tax Certainty Day 2025 - MAP & APA statistics (Rhys Bane on LinkedIn) (November 25) More
OECD TPG on contractual assumption of risk (Paul Sutton on LinkedIn) (November 25) More
OECD – Updates to fixed place of business in remote work (KPMG) (November 25) More
2025 Update to the OECD Model Tax Convention - global mobility and beyond (Alvarez & Marsal) (November 24) More
When your remote worker PE is also your P2 eligible employee (Priscilla Koh on LinkedIn) (November 24) More
2025 Update to the OECD Model Tax Convention: overview of key changes (Chiomenti) (November 21) More
OECD model tax treaty update: New guidance on remote working permanent establishments (Deloitte) (November 21) More
OECD report considers ways to simplify taxation of cross-border business activities (Deloitte) (November 21) More
Remote work, PEs, and the OECD (Lucas de Lima Carvalho) (November 21) More
Tax inspector: “Your cost-plus mark-up is minus 2%. Please explain.” (Borys Ulanenko on LinkedIn) (November 21) More
2025 update to OECD Model Tax Convention (KPMG) (November 20) More
2025 update to OECD Model Tax Convention – executive summary (Jitendra Jain on LinkedIn) (November 20) More
Beyond Pillar Two: global tax policy update (PwC podcast, 37:52) (November 20) More
Latest on BEPS and beyond (EY) (November 20) More
OECD releases the 2025 Update to its Model Treaty (Loyens & Loeff) (November 20) More
OECD updates Model Tax Convention to reflect rise of cross-border remote work and clarify taxation of natural resources (OECD) (November 20) More
Report considers ways to simplify taxation of cross-border business activities (Deloitte) (November 20) More
Tax policy insights (October 2025) (Alvarez & Marsal) (November 20) More
Updated list of signatories to the GloBE Information Return (GIR) MCAA (KPMG) (November 20) More
2024 OECD MAP statistics: key trends in MAP and APAs as Ireland recognised as most improved jurisdiction for APAs (A & L Goodbody) (November 19) More
2025 report on tax administration includes information on rise of AI (Deloitte) (November 19) More
Enhancing simplicity to foster tax certainty and growth (OECD) (November 19) More
GloBE rules – using sub-consolidated financial statements – transitional CbCR safe harbour (Chester Wee on LinkedIn) (November 19) More
Joint ventures and Pillar Two (KPMG) (November 19) More
Tax treaty round-up (Deloitte) (November 19) More
Trade lines (EY) (November 19) More
Your TP documentation won’t save you in an audit (Borys Ulanenko on LinkedIn) (November 19) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (November 18) More
How Generative AI may affect value chains and transfer pricing (KPMG) (November 18) More
OECD Tax Certainty Day 2025 – MAP Awards (Rhys Bane on LinkedIn) (November 18) More
Segmentation in transfer pricing: Re-examining the economic reality behind arm’s length margins (Ajit Jain on LinkedIn) (November 18) More
2025 report on effective carbon rates released (Deloitte) (November 17) More
Effective carbon rates 2025 – recent trends in taxes on energy use and carbon pricing (OECD) (November 14) More
Global indirect tax news (Deloitte) (November 13) More
Pillar Two’s escalating compliance costs (Alex Parker) (November 13) More
Shipping and offshore tax update (KPMG) (November 13) More
Deferred taxes in GloBE (Neil Pereira on LinkedIn) (November 12) More
Pillar Two: From policy to practice – Issues for financial services & insurance sectors (Deloitte) (November 12) More
DTL – qualification criteria (Annalise Foong on LinkedIn) (November 11) More
Global tax policy and controversy watch (EY) (November 11) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (November 11) More
New peer review reports on tax transparency and EOIR released (Deloitte) (November 11) More
Simplification of the MAP tie-breaker rule? (Rhys Bane on LinkedIn) (November 11) More
Current signatories of Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) (OECD) (November 10) More
Estimated revenue cost in exempting US-parented groups from GloBE rules (under “side-by-side” exemption) (TaxWatch) (November 10) More
OECD releases 2024 MAP & APA statistics and related information (OECD) (November 10) More
Key differences between intercompany agreements and third party agreements (Paul Sutton on LinkedIn) (November 8) More
Cash pooling arrangements: key legal issues (Paul Sutton on LinkedIn) (November 7) More
A tax in form, a tariff in function: reclassifying digital services taxes to restore trade law coherence (Doron Narotzki) (November 5) More
Global e-invoicing developments tracker (29 October 2025) (EY) (November 5) More
Illustrative disclosures: Guide to sustainability reporting under IFRS Sustainability Disclosure Standards (KPMG) (November 5) More
Managing compliance disputes as indirect tax goes digital (Deloitte) (November 5) More
OECD holds Tax Certainty Day, presenting MAP and APA statistics and addressing dispute prevention and resolution developments (EY) (November 5) More
TradeWatch (EY) (November 5) More
2 interpretations of Art. 5.6.2 of the Globe rules – Minority-Owned Constituent Entities (MOCEs) (Chester Wee on LinkedIn) (November 4) More
Digitalisation of tax: plugging into e-invoicing (Deloitte) (November 4) More
Finding the business benefits in the e-invoicing transition (Deloitte) (November 4) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (November 4) More
GloBE rules – Recaptured deferred tax liabilities (Annalise Foong on LinkedIn) (November 4) More
New MAP and APA statistics released on 2025 “Tax Certainty Day” (Deloitte) (November 4) More
Top 5 MAP partners of the Netherlands: Belgium (Rhys Bane on LinkedIn) (November 4) More
Draft template for Framework Convention on International Tax Cooperation (UN) (November 3) More
International tax news (PwC) (November 1) More
OECD: “Tax Certainty Day” highlights MAP and APA statistics (KPMG) (November 1) More
Trade talking points (EY) (November 1) More
The OECD’s 10-year-old tax initiative (Alex Parker) (October 31) More
Centre-led: the Goldilocks of operating models (EY) (October 30) More
GloBE rules: Recaptured deferred tax liabilities – FIFO method (Annalise Foong on LinkedIn) (October 30) More
The latest on BEPS and beyond (EY) (October 30) More
“Amsterdam Dialogue on Global Minimum Tax Compliance” stakeholder meeting, October 2025 (KPMG) (October 29) More
Bloomberg’s reporting on current negotiations for side-by-side system for GloBE rules (Saim Saeed on LinkedIn) (October 29) More
MNEs face transfer pricing true-up challenges in time of tariffs (Grant Thornton) (October 29) More
Tariffs, Pillar 2, AI tensions and changes (PwC video, 8:24) (October 29) More
Tax treaty round-up (Deloitte) (October 29) More
UN releases draft template of Framework Convention on International Tax Cooperation (KPMG) (October 29) More
Comment on Article 4 of draft UN Framework Tax Convention (Leonard Wagenaar on LinkedIn) (October 28) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (October 28) More
GloBE rules – DTL aggregation (Annalise Foong on LinkedIn) (October 28) More
How to navigate trade volatility (EY) (October 28) More
Pillar 2’s side-by-side system (Jefferson VanderWolk on LinkedIn) (October 28) More
Top 5 MAP partners of the Netherlands: Germany (Rhys Bane on LinkedIn) (October 28) More
New batch of transfer pricing country profiles released (Deloitte) (October 27) More
OECD Pillar Two compliance costs: A quantitative assessment for EU-headquartered groups (Sean Bray, Daniel Bunn, Johannes Gaul, and Christoph Spengel) (October 24) More
Retreat on carbon tax? (Alex Parker) (October 24) More
UN Tax Committee confronts new challenges from AI to health taxes (Pramod Kumar Siva and William Byrnes) (October 24) More
Carried interest tax reforms: overview for fund managers – update Q3 2025 (Baker McKenzie) (October 23) More
COP30’s Six Pillars, guiding the Climate Tax Strategies (Andre Dumoulin) (October 23) More
Global indirect tax news (September 2025) (Deloitte) (October 23) More
OECD publishes the third batch of updated transfer pricing country profiles with new insights on hard-to-value intangibles and simplified distribution rules (OECD) (October 23) More
DTL recapture rules in the GloBE rules (Annalise Foong on LinkedIn) (October 22) More
E–invoicing developments tracker (as of 15 October 2025) (EY) (October 22) More
G20 Chair’s summary of finance ministers’ meeting references Pillar Two engagement (EY) (October 22) More
Navigating the shift: how AI redefines the tax function (PwC) (October 22) More
Comment on Art. 5.6 of GloBE model rules (Chester Wee on LinkedIn) (October 21) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (October 21) More
Top 5 MAP partners of the Netherlands: Spain (Rhys Bane on LinkedIn) (October 21) More
CARF rules apply soon (PwC video) (October 18) More
How strong tax governance builds trust and compliance (EY) (October 18) More
Report on recent US international tax developments (EY) (October 18) More
OECD: Report to G20 finance ministers and central bank governors, recent developments in international tax cooperation (KPMG) (October 17) More
A decade of the BEPS Initiative: An Inclusive Framework report to G20 finance ministers and central bank governors (OECD) (October 16) More
GloBE rules – possible side-by-side exclusion – possible options for investment hubs (Chester Wee on LinkedIn) (October 16) More
OECD Secretary-General tax report to G20 finance ministers and central bank governors (G20 South Africa, October 2025) (OECD) (October 16) More
Updates to G20 finance ministers cover topics including last 10 years of BEPS project (Deloitte) (October 16) More
Global tax policy and controversy watch (EY) (October 15) More
Tax transparency and tax sustainability reporting study 2025 (PwC) (October 15) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (October 14) More
Intercompany agreements for low value-adding intra-group services (Paul Sutton on LinkedIn) (October 14) More
Is the global minimum tax viable after the US side-by-side exemption? (B. Anthony Billings and Santanu Mitra) (October 14) More
Top 5 MAP partners of the Netherlands: UK (Rhys Bane on LinkedIn) (October 14) More
Residence for corporate income tax purposes (2025 IFA Congress, General report Subject 1, João Félix Pinto Nogueira) (October 13) More
2026 update to OECD Transfer Pricing Guidelines – topics likely to be covered (Szymon Wlazlowski on LinkedIn) (October 10) More
PE watch (EY) (October 10) More
Profit splits in TP: what is the nature of adjusting payments? (Paul Sutton on LinkedIn) (October 10) More
Global and US: Accounting for income taxes – quarterly hot topics (US GAAP) (Q3) (October 10) More
Global and US: Global tax developments quarterly – accounting for income taxes under US GAAP (Q3) (Deloitte) (October 10) More

Asia Pacific

ASEAN, China, and US: US reaches limited trade deal with China and signs trade agreements with ASEAN partners (PwC) (November 5) More
ASEAN and China: Avoiding origin violations: How foreign businesses in China can legally route goods through ASEAN and beyond (Dezan Shira and Associates) (October 29) More
Asia: Asia transfer pricing brief – Q3 2025 (Dezan Shira and Associates) (October 29) More
Asia and US: US tariffs in Asia 2025: a new regional trade order (Dezan Shira and Associates) (November 4) More
Asia Pacific: EY Asia Pacific private equity tax network: Tax newsletter (September 2025) (EY) (October 24) More
Asia Pacific: GloBE reporting obligations (Asia Pacific) (Annalise Foong on LinkedIn) (October 14) More
Australia: Australia extends CbC reporting deadline (Regfollower) (November 28) More
Australia: Consultation on operation of 2018 GST reforms (KPMG) (November 26) More
Australia: Weekly tax round-up (Deloitte) (November 26) More
Australia: Super funds, collective investment vehicles required to complete reportable tax position schedule for 2026 (KPMG) (November 24) More
Australia: Judicial developments in the taxation of non-resident investors in Australia (Deloitte) (November 21) More
Australia: ATO to revise transfer pricing guidance on imported products (Regfollower) (November 19) More
Australia: Weekly tax round-up (Deloitte) (November 18) More
Australia: Australian Tax Office releases draft instructions for completing public country-by-country reporting and preliminary eligibility issues (EY) (November 14) More
Australia: Draft ruling restricts deductions for short-term rental properties (KPMG) (November 14) More
Australia: Updated guidance on hybrid mismatch rules – interaction with GloBE rules (Tax authorities) (November 12) More
Australia: Weekly tax round-up (Deloitte) (November 12) More
Australia: ATO releases draft instructions in respect of public country-by-country reporting (Deloitte) (November 11) More
Australia: Payday Super bills passed by parliament and receive royal assent (Deloitte) (November 11) More
Australia: Draft instructions for completion of public country-by-country report (Tax authorities) (November 10) More
Australia: G Global case (Constitutional validity of legislation which retroactively overrides double tax treaties) (Court decision) (November 10) More
Australia: Updated version of Voluntary Tax Transparency Code (VTTC) (Government) (November 10) More
Australia: ATO releases updated guidance on advance pricing arrangement program (Deloitte) (November 8) More
Australia: Comments on YTL case – taxable Australian real property (TARP) – real property vs. chattels – infrastructure assets (Andy Bubb on LinkedIn) (November 6) More
Australia: Weekly tax round-up (Deloitte) (November 6) More
Australia: ATO publishes draft guidance for public CbC reporting (Regfollower) (November 5) More
Australia: Redesigned Voluntary Tax Transparency Code (VTTC) (KPMG) (November 5) More
Australia: Consultation on draft instructions for public country-by-country (CbC) report (KPMG) (November 4) More
Australia: Legislation extending instant asset write-off for one year, expanding beneficial ownership disclosure obligations referred to Senate committee (KPMG) (November 4) More
Australia: Monthly tax update (November 2025) (PwC) (November 4) More
Australia: Updated APA guidance (Tax authorities) (November 3) More
Australia: ATO updates APA guidance (Regfollower) (October 31) More
Australia: Updated guidance on APAs (KPMG) (October 30) More
Australia: Consultation on draft legislation amending Pillar Two rules (KPMG) (October 29) More
Australia: Oracle case: Taxpayer granted stay of domestic tax proceedings pending outcome of MAP (Full Federal Court decision) (KPMG) (October 29) More
Australia: Weekly tax round-up (Deloitte) (October 29) More
Australia: Pillar Two: ATO releases guidance on transitional CbC reporting safe harbour (Deloitte) (October 28) More
Australia: Taxpayers liable for payroll taxes for subcontractors (Supreme Court of New South Wales decision) (KPMG) (October 27) More
Australia: Court proceedings stayed in Oracle case to allow for Irish MAP (Corrs Chambers Westgarth) (October 24) More
Australia: Guidance on transitional CbC reporting safe harbour under Pillar Two rules (KPMG) (October 24) More
Australia: Comment on Oracle case – MAP vs. court / tribunal (Angelina Lagana on LinkedIn) (October 23) More
Australia: Oracle case – royalties – MAP vs. court / tribunal (Full Federal Court) (TPcases) (October 23) More
Australia: Comment on Oracle case – MAP vs. court / tribunal (Andy Bubb on LinkedIn) (October 22) More
Australia: Weekly tax round-up (Deloitte) (October 22) More
Australia: Comment on Oracle case – MAP vs. court / tribunal (Stuart Landsberg on LinkedIn) (October 21) More
Australia: Foreign / absentee surcharge land taxes constitutionally valid (High Court decision) (KPMG) (October 21) More
Australia: Comment on G Global case – retrospective treaty override (David Watkins on LinkedIn) (October 17) More
Australia: G Global case: High Court confirms surcharge land tax on foreign-owned land despite non-discrimination clauses in Australia’s international tax treaties (Baker McKenzie) (October 17) More
Australia: Australia tax update: developments down under (PwC podcast, 42:51) (October 16) More
Australia: Comment on G Global case – retrospective treaty override (John Azzi on LinkedIn) (October 16) More
Australia: Comment on G Global case – retrospective treaty override (Neil Pereira on LinkedIn) (October 16) More
Australia: Weekly tax round-up (Deloitte) (October 15) More
Australia: Monthly tax update (October 2025) (PwC) (October 14) More
Australia: ATO notes penalties for Significant Global Entities that fail to lodge Taxable Payments Annual Report (TPAR) on time (Tax authorities) (October 11) More
Australia and New Zealand: Consultation on draft Australian legislation providing New Zealand wine exporter producer rebate (KPMG) (November 7) More
Bhutan: Legislation enacting 5% goods and services tax, to be effective 1 January 2026 (Government) (October 15) More
Cambodia, Malaysia, Thailand, US, and Vietnam: How Do US-Asia Trade Agreements Affect DSTs, FDDEI and VAT? (KPMG) (November 8) More
Cambodia, Malaysia, Thailand, Vietnam and US: White House’s announcements on several trade agreements (Government) (November 3) More
Cambodia, Canada, Malaysia, Thailand and US and Brazil: President Trump announces new trade agreements (Deloitte) (November 1) More
Cambodia, Malaysia, Thailand, and US: US trade agreements with Cambodia, Malaysia, and Thailand include commitments to refrain from imposing DSTs on US companies (KPMG) (October 29) More
Cambodia, Malaysia, Thailand, US, and Vietnam: US announces trade agreements and frameworks with Cambodia, Malaysia, Thailand, and Vietnam (KPMG) (October 28) More
China: Pilot programs on the registration of trust assets (Baker McKenzie) (November 14) More
China: China monthly tax brief (October 2025) (Dezan Shira) (November 13) More
China: Tax authorities clarify reporting requirements for internet platforms ahead of October 31 deadline (Dezan Shira and Associates) (October 23) More
China: How will China’s rare earth export controls impact industries and businesses? (Dezan Shira and Associates) (October 22) More
China: HS codes in China: a guide for investors and traders (Dezan Shira and Associates) (October 21) More
China: China monthly tax brief: September 2025 (Dezan Shira and Associates) (October 13) More
China and US: USTR extends product exclusions related to China section 301 tariffs (KPMG) (November 27) More
China and US: China eases export controls on select materials to US (Regfollower) (November 11) More
China and US: USTR suspends section 301 actions targeting China’s maritime, logistics, and shipbuilding sectors (KPMG) (November 11) More
China and US: US reduces reciprocal tariff rates after China / US trade deal (Executive order) (November 10) More
China and US: US reduces tariff rates (imposed in response to fentanyl crisis) after China / US trade deal (Executive order) (November 10) More
China and US: US modifies tariff rates and duties on China following trade and economic deal (KPMG) (November 6) More
China, Korea, and US: US President announces new trade and economic deal with China and commitments to Korea (EY) (November 5) More
China, US and ASEAN: US reaches limited trade deal with China and signs trade agreements with ASEAN partners (PwC) (November 5) More
China and US: China and US reach trade deal (White House fact sheet) (November 4) More
China and US: US and China reach trade and economic deal (KPMG) (November 4) More
China and US: US and China reach trade concessions following Trump-Xi meeting: outcomes and implications (Dezan Shira and Associates) (November 4) More
China and US: US reduces Chinese tariffs post Trump-Xi meeting (Regfollower) (October 31) More
China and ASEAN: Avoiding origin violations: How foreign businesses in China can legally route goods through ASEAN and beyond (Dezan Shira and Associates) (October 29) More
China and US: China and US agree on rare earth framework (Regfollower) (October 28) More
China and Canada: Canada Border Services Agency releases notice of preliminary determinations regarding imports of cast iron soil pipe from China (EY) (October 22) More
China and US: USTR signals 100% additional tariffs on China contingent on Beijing’s actions (Regfollower) (October 17) More
China and US: Trump to impose 100% additional tariffs on Chinese imports in response to rare earth export restrictions (Regfollower) (October 14) More
China and US: China accuses US of “double standards” over tariff threat (BBC) (October 13) More
China and US: Trump ratchets up US-China trade war, promising new tariffs (Reuters) (October 13) More
China and US: US-China relations in the Trump 2.0 era: a timeline (Dezan Shira and Associates) (October 13) More
Hong Kong: Launch of digital certificate of resident status (KPMG) (November 13) More
Hong Kong: Digital certificates of resident status for claims under China Mainland DTA (Deloitte) (November 12) More
Hong Kong: IRD mandates digital residency certificate for tax benefits under mainland China agreement (Regfollower) (November 8) More
Hong Kong: Updated guidance on global minimum tax and Hong Kong minimum top-up tax for MNE groups (Tax authorities) (October 22) More
Hong Kong: Letters to MNE groups potentially in scope of Pillar Two rules (KPMG) (October 14) More
India: Deduction of payments for intercompany advisory and business support services allowed (High Court decision) (KPMG) (November 25) More
India: Netflix case: Taxpayer treated as limited-risk distributor and use of transactional net margin method upheld (tribunal decision) (KPMG) (November 19) More
India: Supreme Court on advocate-client privilege: imposes restrictions on summoning advocates during investigations (BMR Legal) (November 19) More
India: Comments on Indian transfer pricing case, Netflix (David Zářecký on LinkedIn) (November 18) More
India: MoF clarifies transfer pricing tolerance range for FY 2025-26 (Regfollower) (November 18) More
India: When does marketing create IP rights? Lessons from Netflix India v Deputy Commissioner of Income Tax (Arnold Kasalwe on LinkedIn) (November 12) More
India: Comments on Vodafone Idea transfer pricing case (David Zářecký on LinkedIn) (November 11) More
India: Pride Foramer case (Whether non-resident company can be considered to be carrying on business in India, if it ceases to have PE in India) (Court decision) (November 10) More
India: No “look-through”: Mumbai tribunal shields eBay’s indirect transfer gains under India-Singapore treaty (Nishith Desai Associates) (November 8) More
India: Comments on Netflix case: where the arm’s length principle met behavioural economics (Ajit Jain on LinkedIn) (November 7) More
India: Delhi High Court raises concerns for domestic companies claiming section 115BAA’s concessional tax rate (Nishith Desai Associates) (November 4) More
India: Capital gains on indirect share transfer not taxable under Singapore treaty (tribunal decision); other direct and indirect tax developments (KPMG) (November 1) More
India: Vodafone Idea case – transfer pricing – CUP method – licensing of brand names – royalties (Income Tax Appellate Tribunal) (TPcases) (October 31) More
India: Government tax policy group recommends presumptive taxation regime for foreign taxpayers to mitigate disputes regarding PE and profit attribution (KPMG) (October 10) More
India and Japan: India-Japan wins MAP award for cooperation in MAP closure for TP cases (Seema Kejriwal Jariwala on LinkedIn) (November 1) More
Indonesia: New import framework brings greater clarity for importers (Baker McKenzie) (November 28) More
Indonesia: The challenges of software distribution payments: a tax perspective (Deloitte) (November 4) More
Japan: Overview of tax system (2025) (KPMG) (November 18) More
Japan: Guidance on amendments to IIR and CFC regime under 2025 tax reform (KPMG) (November 6) More
Japan and India: India-Japan wins MAP award for cooperation in MAP closure for TP cases (Seema Kejriwal Jariwala on LinkedIn) (November 1) More
Korea and US: US and Korea announce trade deal framework (KPMG) (November 17) More
Korea, US and China: US President announces new trade and economic deal with China and commitments to Korea (EY) (November 5) More
Macau: Transfer pricing regulations (Government) (November 5) More
Malaysia: Tax developments summary (November 2025) (KPMG) (November 13) More
Malaysia: Amended and new service tax policies (KPMG) (October 28) More
Malaysia: Tax highlights of Budget 2026 include measures intended to attract investment (Deloitte) (October 24) More
Malaysia: Amendments to service tax policies (KPMG) (October 22) More
Malaysia: Direct and indirect tax proposals in 2026 Budget (KPMG) (October 15) More
Malaysia: Stamp duty exemption for employment contracts under MYR 3,000 (Baker McKenzie) (October 15) More
Malaysia: Budget 2026: tax highlights (Baker McKenzie) (October 14) More
Malaysia: 2026 Budget Snapshot (Deloitte) (October 11) More
Malaysia: 2026 Budget Tax Alert (PwC) (October 11) More
Malaysia, Thailand, US, Vietnam and Cambodia: How Do US-Asia Trade Agreements Affect DSTs, FDDEI and VAT? (KPMG) (November 8) More
Malaysia, Thailand, Vietnam, US and Cambodia: White House’s announcements on several trade agreements (Government) (November 3) More
Malaysia, Thailand, US and Brazil, Cambodia and Canada: President Trump announces new trade agreements (Deloitte) (November 1) More
Malaysia, Thailand, US and Cambodia: US trade agreements with Cambodia, Malaysia, and Thailand include commitments to refrain from imposing DSTs on US companies (KPMG) (October 29) More
Malaysia, Thailand, US, Vietnam and Cambodia: US announces trade agreements and frameworks with Cambodia, Malaysia, Thailand, and Vietnam (KPMG) (October 28) More
New Zealand: Income tax treatment of software development expenditure and SaaS customisation and configuration costs – public consultation (Tax authorities) (November 20) More
New Zealand: Government strengthens business-to-government e-invoicing requirements (EY) (October 21) More
New Zealand: Deductibility of sponsorship expenditure (Deloitte) (October 11) More
New Zealand: Finalised Inland Revenue guidance on share cancellations (Deloitte) (October 11) More
New Zealand: Snapshot of recent developments (October 2025) (Deloitte) (October 11) More
New Zealand: Updates on country-by-country reporting (Deloitte) (October 11) More
New Zealand and Australia: Consultation on draft Australian legislation providing New Zealand wine exporter producer rebate (KPMG) (November 7) More
Philippines: BIR commissioner suspends field audits, related field operations, Letters Of Authority (LOA) and Mission Order (MO) issuances (Baker McKenzie) (November 28) More
Philippines: E-invoicing compliance deadline extended to December 31, 2026 (KPMG) (October 21) More
Singapore: IRAS releases eighth edition of transfer pricing guidelines (Deloitte) (November 28) More
Singapore: Updated transfer pricing guidelines include pilot implementation of Pillar Two Amount B (KPMG) (November 27) More
Singapore: IRAS revises transfer pricing rules, launches pilot SSA (i.e., Amount B) for baseline routine marketing and distribution activities (Regfollower) (November 25) More
Singapore: Singapore’s TP rules just shifted: 3 changes in the 8th edition you can’t ignore (Neil Periera on LinkedIn) (November 21) More
Singapore: Tax deduction for newly issued shares used to fulfil obligations under Employee Equity-Based Remuneration (EEBR) schemes (Deloitte) (November 21) More
Singapore: Transfer pricing guidelines (8th edition) (Tax authorities) (November 21) More
Singapore: Guidance on foreign-sourced capital gains and interest income (KPMG) (November 11) More
Singapore: Tax treatment of tender fees in respect of notes accepted for purchase by issuer (Tax authorities) (November 8) More
Singapore: Classification of foreign entities for Singapore income tax purposes (Tax authorities) (November 7) More
Singapore: Guidance on income tax treatment of subordinated perpetual securities (Tax authorities) (November 5) More
Singapore: FRB 12 (revised October 2025): Accounting implications arising from the Multinational Enterprise (Minimum Tax) Act in Singapore (Institute of Singapore Chartered Accountants) (October 23) More
Singapore: Updated guidance on correction of errors made in GST return (Tax authorities) (October 22) More
Singapore: How can companies establish tax residency in Singapore to access treaty relief? (Dezan Shira & Associates) (October 17) More
Singapore: Updated guidance on income tax deductions for shares used to fulfil obligations under employee equity-based remuneration scheme (Tax authorities) (October 10) More
Singapore and US: US delays enforcement of tariff on Singaporean pharmaceutical exports (Regfollower) (October 17) More
Sri Lanka: Proposed changes to tax holidays, exemptions, and concessions for strategic investments (KPMG) (November 14) More
Sri Lanka: Budget 2026 tax proposals (KPMG) (November 11) More
Sri Lanka: Amended bonded warehouse facility regulations (KPMG) (October 27) More
Taiwan: Companies with surplus current earnings can offset the earnings against past years’ losses, for purposes of reporting undistributed earnings (Government) (October 30) More
Taiwan: Non-recognition of losses for failure to submit proper financial statements for CFCs (KPMG) (October 15) More
Taiwan: Guidance on capitalisation of expenses, foreign tax credits, controlled foreign company rules (KPMG) (October 10) More
Thailand: Package of tax incentives to support domestic tourism (in Thai) (Government) (November 3) More
Thailand, US, Vietnam, Cambodia and Malaysia: How Do US-Asia Trade Agreements Affect DSTs, FDDEI and VAT? (KPMG) (November 8) More
Thailand, Vietnam, US, Cambodia and Malaysia: White House’s announcements on several trade agreements (Government) (November 3) More
Thailand, US and Brazil, Cambodia, Canada and Malaysia: President Trump announces new trade agreements (Deloitte) (November 1) More
Thailand, US, Cambodia and Malaysia: US trade agreements with Cambodia, Malaysia, and Thailand include commitments to refrain from imposing DSTs on US companies (KPMG) (October 29) More
Thailand, US, Vietnam, Cambodia and Malaysia: US announces trade agreements and frameworks with Cambodia, Malaysia, Thailand, and Vietnam (KPMG) (October 28) More
Vietnam: New decree on strategic trade control (Baker McKenzie) (October 29) More
Vietnam: MoF introduces procedures and forms for Pillar 2 minimum tax compliance (Regfollower) (October 24) More
Vietnam: Vietnam’s evolving tax regime: compliance with new CIT, VAT and invoicing rules (Dezan Shira and Associates) (October 13) More
Vietnam, Cambodia, Malaysia, Thailand and US: How Do US-Asia Trade Agreements Affect DSTs, FDDEI and VAT? (KPMG) (November 8) More
Vietnam, US, Cambodia, Malaysia and Thailand: White House’s announcements on several trade agreements (Government) (November 3) More
Vietnam and US: Framework for an agreement on reciprocal, fair, and balanced trade (Baker McKenzie) (November 4) More
Vietnam and US: Transhipment and origin risks: How Vietnam-based businesses can stay compliant (Dezan Shira and Associates) (October 16) More

Europe

Austria: Draft Tax Amendment Act 2025 includes implementation of DAC9, incorporation of OECD Pillar Two administrative guidance; other recent tax developments (KPMG) (November 12) More
Austria: Bill which will provide temporary increase in investment allowance (in German) (Government) (November 3) More
Austria: Proposed changes to real estate transfer tax on share transfers (KPMG) (October 24) More
Belgium: Tax measures in budget framework 2026-2029 (KPMG) (November 26) More
Belgium: Retroactive amendments to lump sum allowances for foreign business trips (Deloitte) (November 21) More
Belgium: Extended filing deadline for domestic minimum top-up tax (DMTT) return (KPMG) (November 19) More
Belgium: Belgian QDMTT return deadline extended to 30 June 2026 (EY) (November 18) More
Belgium: Belgium tax disputes (Loyens & Loeff) (November 11) More
Belgium: Decree which provides exemption from withholding tax on income (from lease or use of tangible movable property) paid to non-resident company (in Dutch) (Government) (November 10) More
Belgium: Comments on Belgian transfer pricing case – internal CUP vs. external CUP (David Zářecký on LinkedIn) (November 4) More
Belgium: Rents paid to foreign companies exempt from withholding tax (KPMG) (November 4) More
Belgium: Bill which would expand scope of tax exemption to cover sister mergers (in Dutch and French) (Government) (November 3) More
Belgium: Guidance on GloBE rules (in Dutch) (Tax authorities) (November 3) More
Belgium: Pillar Two in Belgium: QDMTT filing now! (PwC podcast, 38:47) (October 30) More
Belgium: Ruling affirms preference for use of internal CUP method to price intercompany loans (Deloitte) (October 30) More
Belgium: Guidance on implementation of Pillar Two rules (KPMG) (October 27) More

Belgium: Belgium proposes technical amendments to its Pillar Two legislation (EY) (October 24) More
Belgium: Interest rate on intra-group loan held non-arm’s length under comparable uncontrolled price method (Court decision) (KPMG) (October 24) More
Belgium: Discussion of recent transfer pricing case (David Zářecký on LinkedIn) (October 14) More
Belgium: Draft legislation amending Pillar Two rules (KPMG) (October 11) More
Belgium: FAQs on e-invoicing requirements updated (Deloitte) (October 11) More
Bulgaria: MoF updates transfer pricing rules (Regfollower) (November 13) More
Bulgaria: 2026 Budget bill (in Bulgarian) (Government) (November 10) More
Bulgaria: Bulgaria plans dividend tax hike, faster write-offs for electric vehicles in 2026 budget (Regfollower) (November 6) More
Cyprus: Council of Ministers approves tax reforms, includes high corporate tax (Regfollower) (November 4) More
Cyprus: Cyprus addresses dividends, interest, and royalties from EU-blacklisted and low-tax jurisdictions (PwC) (November 1) More
Cyprus: Tax reform proposal submitted to parliament (KPMG) (November 1) More
Cyprus: Submissions of withholding tax declarations and payments with respect to certain transactions with non-residents must be made via Tax For All (TFA) system (KPMG) (October 11) More
Czech Republic: Supreme Administrative Court issues ruling on limits of transfer pricing rules (Regfollower) (November 19) More
Czech Republic: Aufeer Design case – transfer pricing – deductibility of advertising expenses (Supreme Administrative Court) (in Czech) (TPcases) (November 18) More
Czech Republic: Czech Republic confirms defence tax covered by double tax treaty with Japan (Regfollower) (November 14) More
Czech Republic: Draft policy statement of incoming government coalition includes several tax changes (KPMG) (November 13) More
Czech Republic: Updated guidance on direct and indirect tax obligations of entities providing transport services via mobile applications (KPMG) (November 13) More
Czech Republic: Comment on Eli Lilly transfer pricing case (David Zářecký on LinkedIn) (October 28) More
Czech Republic: Eli Lilly case – transfer pricing – cost-plus service contract – deductibility of costs (Supreme Administrative Court decision) (in Czech) (TPcases) (October 22) More
Czech Republic: Recent amendments to Top-up Taxes Act include extensions of filing deadlines (Deloitte) (October 22) More
Czech Republic: LegalBites (Baker McKenzie) (October 17) More
Czech Republic: Recent Supreme Administrative Court decisions: (1) Interest on intra-group financing held non-deductible; (2) expenses not deductible solely because included in related-party pricing arrangements (KPMG) (October 15) More
Denmark: Holding A/S case – share transactions – GAAR – non-recognition and recharacterization (Tax Tribunal) (in Danish) (TPcases) (October 31) More
Denmark: Reporting obligations for cryptoasset service providers (DAC8) (KPMG) (October 18) More
Denmark: Proposed expansion of preferential tax scheme for SMEs offering share-based incentives to employees (KPMG) (October 14) More
Denmark: Proposed legislation to implement cryptoasset reporting (DAC8) (KPMG) More
Estonia: Estonia calls for Pillar 2 tax flexibility for small EU economies (Regfollower) (November 18) More
Estonia: “Construction services” in Finland held intra-community supply of goods subject to VAT (Circuit Court decision) (KPMG) (October 31) More
EU: CJEU referral (from Netherlands) on whether sale of real property qualifies as transfer of going concern for VAT purposes (KPMG) (November 26) More
EU: ECOFIN fails to agree on revisions to energy tax directive (Deloitte) (November 26) More
EU: Beneficial ownership continues to confuse, especially in an EU context. But is it really that bad? (Leonard Wagenaar on LinkedIn) (November 25) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) (November 25) More
EU: European Commission publishes report on the evaluation of the DAC (KPMG) (November 25) More
EU: European Commission publishes second evaluation of the Directive on Administrative Cooperation in Taxation (DAC) (Loyens & Loeff) (November 25) More
EU: European Commission publishes follow-up assessment of directive on administrative cooperation (DAC) (Regfollower) (November 21) More
EU: Law professors file amicus curiae brief in ECJ case on whether the UTPR (in the EU GloBE Directive) conflicts with EU law (Amicus curiae brief) (November 21) More
EU: CJEU General Court judgment that Code of Conduct Group not covered by general presumption of confidentiality (KPMG) (November 20) More
EU: European Commission report on evaluation of DAC (KPMG) (November 20) More
EU: Commission paper on VAT treatment of free-of-charge access to platform in exchange for user data (KPMG) (November 18) More
EU: Agreement to repeal small consignments import relief (KPMG) (November 17) More
EU: CJEU judgment that export procedure for construction materials violated EU law (KPMG) (November 14) More
EU: CJEU Advocate General opinion on treatment of separate legal entities as single taxable person for VAT purposes (KPMG) (November 13) More
EU: The EU’s tax landscape: changes, challenges and strategy in a new geopolitical order (Jean-Philippe van West) (November 8) More
EU: Amendments to carbon border adjustment mechanism (CBAM) regulation (KPMG) (November 5) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) (November 5) More
EU: Fugro’s case – challenge to EU minimum tax directive on standing grounds (CJEU judgment) (KPMG) (November 5) More
EU: Transfer pricing adjustments and their effects on VAT – new case law, risks and suggestions (Baker McKenzie) (November 4) More
EU: Position paper on need to strengthen professional secrecy for tax advice in EU (ETAF) (November 3) More
EU: Beneficial ownership, governance and substance trends across the EU (KPMG) (November 1) More
EU: EC publishes 2026 version of Combined Nomenclature (KPMG) (November 1) More
EU: Fugro’s case – ECJ dismisses Fugro’s appeal seeking partial annulment of EU GloBE Directive (Court decision) (October 31) More
EU: CJEU judgment in XYRALITY (C-101/24) – Clarifying the scope of Article 28 of the principal VAT Directive (Baker McKenzie) (October 24) More
EU: European Commission announces 2026 work program (Deloitte) (October 24) More
EU: Updates on tax initiatives in EC 2026 Work Program (KPMG) (October 24) More
EU: EU adopts CBAM Omnibus Regulation (EY) (October 23) More
EU: European Commission has released its 2026 Work Program (Ana Puscas on LinkedIn) (October 22) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) (October 21) More
EU: EC Commissioner answers question on digital taxation in Europe; resolution on role of simple tax rules and tax fragmentation in EU competitiveness (KPMG) (October 18) More
EU: Opinion statement on the EU Commission consultation on the VAT rules applicable to travel & tourism sectors (CFE Tax Advisers Europe) (October 18) More
EU: ECOFIN Council conclusions on EC recommendations regarding tax incentives to support Clean Industrial Deal (KPMG) (October 17) More
EU: ECOFIN discusses key tax policy developments (Deloitte) (October 16) More
EU: EU Ministers revise list of non-cooperative jurisdictions for tax purposes (EY) (October 16) More
EU: Innovation Fund IF25 Heat Auction: final terms and conditions published (Deloitte) (October 16) More
EU: EU amends agreements for automatic exchange of financial account information (Deloitte) (October 15) More
EU: Report on deviations by member states from standard VAT rates (KPMG) (October 15) More
EU: European Commission publishes October 2025 infringements package (Deloitte) (October 11) More
EU: Updated list of non-cooperative tax jurisdictions (KPMG) (October 11) More
EU: CJEU confirms electronic marketplaces qualify as undisclosed agents pre-2015 amendments (KPMG) (October 10) More
EU: EU BEFIT proposal (David Zářecký on LinkedIn) (October 10) More
EU and Ukraine: Upgraded trade agreement between the EU and Ukraine enters into force (KPMG) (October 30) More
EU and Switzerland: Amending protocol between EU and Switzerland to strengthen tax cooperation (KPMG) (October 21) More
France: National Assembly rejects first part of 2026 Finance Bill (Regfollower) (November 26) More
France: National Assembly passes first-reading amendments to the 2026 finance bill, focuses on major corporations (Regfollower) (November 1) More
France: Revisions to 2026 Finance Bill (Parliament) (November 1) More
France: Comment on current National Assembly debate of 2026 Finance Bill (Dragos Dancau on LinkedIn) (October 31) More
France: Comment on current National Assembly debate of 2026 Finance Bill (Lotfi Sellami Khelil on LinkedIn) (October 31) More
France: Finance committee of National Assembly approves digital services tax hike (Regfollower) (October 28) More
France: No implementation of Pillar One Amount B, but acceptance of Amount B outcomes in covered jurisdictions (KPMG) (October 28) More
France: FTA publishes first set of guidelines regarding Pillar Two rules (Deloitte) (October 27) More
France: Tax measures in 2026 Finance Bill include amendments to Pillar Two rules (KPMG) (October 22) More
France: New guidance on Pillar Two rules; notice on common Pillar Two reporting errors (KPMG) (October 18) More
France: Parliament introduces VAT registration changes in 2026 draft Finance Bill (Regfollower) (October 18) More
France: 2026 draft finance bill released (Deloitte) (October 16) More
France: Parliament releases 2026 draft finance bill, features extended exceptional taxes on corporations (Regfollower) (October 16) More
France: Guidance on GloBE rules (in French) (Tax authorities) (October 10) More
France and US: France’s proposed increase in DST rate – joint statement by US House Ways and Means Committee Republican leaders (Government) (November 3) More
France and US: Cross-border developments to watch: DSTs, section 899, and expected IRS activity (Deloitte) (November 1) More
France and US: US may implement section 899 if France raises its Digital Services Tax (DST) (Błażej Kuźniacki on LinkedIn) (October 30) More
Germany: Amendments to Pillar Two rules passed by lower house of parliament; draft DAC9 legislation submitted to upper house of parliament (KPMG) (November 27) More
Germany: Updated FAQs on mandatory e-invoicing (in German) (Government) (November 12) More
Germany: Taxpayers not required to confirm validity of VAT identification number in advance of every transaction; other VAT developments (KPMG) (November 11) More
Germany: Draft legislation to expand MLI to 62 additional treaties; other tax developments (KPMG) (October 31) More
Germany: Can tax authorities demand the disclosure of emails? (Baker McKenzie) (October 28) More
Germany: VAT measures included in Tax Amendment Act of 2025; other VAT developments (KPMG) (October 22) More
Germany: MOF publishes further administrative guidance on mandatory domestic B2B e-invoicing (Deloitte) (October 18) More
Germany: Draft legislation including various amendments to tax law (KPMG) (October 16) More
Germany, Ireland, Italy, Luxembourg, Netherlands, Portugal, and UK: Private equity tax updates: hot topics Q3 & Q4 2025 (EY) (November 27) More
Greece: VAT suspension on real estate extended to December 31, 2026 (KPMG) (November 24) More
Greece: VAT Code amended to reduce certain tax burdens (Deloitte) (November 20) More
Greece: Guidance on application of digital transaction duty (KPMG) (November 18) More
Greece: Super-deduction regime for investments in defence, vehicle and aircraft manufacturing (Deloitte) (November 14) More
Greece: Tax treatment of previous years’ profits for formerly tax-exempt legal entities (Deloitte) (November 14) More
Greece: IAPR clarifies tax incentives for corporate reorganisations (Regfollower) (October 17) More
Guernsey: Initial Pillar Two guidance (KPMG) (November 5) More
Guernsey: Tax authority issues first in new series of Pillar Two guidance (Deloitte) (October 21) More
Hungary: Update indicates that Hungary has signed GIR MCAA (Deloitte) (November 6) More
Hungary: Tax declaration form for qualifying domestic minimum top-up tax (KPMG) (October 21) More
Hungary: Consultation on autumn tax package (KPMG) (October 16) More
Hungary: Hungarian advance QDMTT return and payment is due in November (EY) (October 15) More
Ireland: Feedback statement for Phase One of Reform of Ireland’s Taxation Regime for Interest (Government) (November 25) More
Ireland: Guidance on application of VAT grouping rules (KPMG) (November 21) More
Ireland: Direct and indirect tax measures in Finance Bill 2025 (KPMG) (October 18) More
Ireland: Ireland publishes Finance Bill 2025, increase rate of R&D tax credit (Regfollower) (October 18) More
Ireland: Finance Bill 2025 published (Deloitte) (October 17) More
Ireland: Ireland announces introduction of e-invoicing (EY) (October 15) More
Ireland: Ireland Budget 2026: An overview for international investors (EY) (October 10) More
Ireland: Revenue outlines rollout of VAT in the digital age (ViDA) measures (Regfollower) (October 10) More
Ireland, Italy, Luxembourg, Netherlands, Portugal, UK and Germany: Private equity tax updates: hot topics Q3 & Q4 2025 (EY) (November 27) More
Italy: The proposed Italian taxation of portfolio dividends and the principle of non-(reverse) discrimination (BonelliErede) (November 26) More
Italy: Filing and payment obligations for Pillar Two top-up tax (KPMG) (November 21) More
Italy: Decree issued on Pillar Two domestic filing and payment obligations (Deloitte) (November 14) More
Italy: Italy publishes decree on local compliance obligations related to Global Minimum Tax (EY) (November 14) More
Italy: Tax authorities issue decree setting out tax return obligations for GloBE rules (in Italian) (Tax authorities) (November 12) More
Italy: Guidance on how to complete GloBE Information Return (in Italian) (Tax authorities) (November 10) More
Italy: GloBE Information Return (GIR) and filing instructions (KPMG) (November 6) More
Italy: Decree on consolidated text of VAT Code is in final stage of approval process (Deloitte) (October 27) More
Italy: Government approves draft 2026 Budget Law with tax measures affecting banks, other financial intermediaries, and insurance companies (EY) (October 23) More
Italy: Government intends to increase again the flat tax on foreign-sourced income for new residents (Baker McKenzie) (October 22) More
Italy: Milan first-tier Tax Court rules against alleged interposition of holding companies (EY) (October 11) More
Italy, Luxembourg, Netherlands, Portugal, UK, Germany and Ireland: Private equity tax updates: hot topics Q3 & Q4 2025 (EY) (November 27) More
Latvia: Proposed changes to application of reduced VAT rates for publications and food products (KPMG) (October 31) More
Liechtenstein: Additional Pillar Two registration requirement adopted (KPMG) (November 20) More
Liechtenstein, Switzerland, US, Argentina, Ecuador, El Salvador and Guatemala: US announces new trade frameworks and expanded agricultural tariff exclusions (EY) (November 18) More
Liechtenstein, Switzerland, and US: White House announces framework for US trade deal with Liechtenstein and Switzerland (KPMG) (November 17) More
Lithuania: Tax authorities approve long term corporate tax incentives (Regfollower) (November 25) More
Lithuania: Draft commentary on application of corporate income tax exemption for companies implementing large investment projects (in Lithuanian) (Government) (November 10) More
Lithuania: Updated guidance on new 17% rate for dividend withholding tax (in Lithuanian) (Tax authorities) (November 10) More
Lithuania: Amendments to corporate income taxation effective January 1, 2026 (KPMG) (October 28) More
Lithuania: Tax authority revises guidance to clarify corporate tax rates (Regfollower) (October 10) More
Luxembourg: New circular modifies VAT treatment of company cars and repeals prior guidance (Deloitte) (November 28) More
Luxembourg: Guidance clarifies VAT treatment of company cars (KPMG) (November 19) More
Luxembourg: Luxembourg global compliance and reporting update (EY) (November 14) More
Luxembourg: Launching EU investment hubs: US fund managers: competitive tax incentives for front-office personnel in Luxembourg (Loyens & Loeff) (November 12) More
Luxembourg: How tariffs impact supply chain strategies and transfer pricing models in Luxembourg (Loyens & Loeff) (November 7) More
Luxembourg: Luxembourg 2026 Budget Bill – tax stability (Loyens & Loeff) (October 23) More
Luxembourg: MoF presents 2026 state budget to Chamber of Deputies, proposes fiscal measures to bolster innovation-driven investments (Regfollower) (October 10) More
Luxembourg, Netherlands, Portugal, UK, Germany, Ireland and Italy: Private equity tax updates: hot topics Q3 & Q4 2025 (EY) (November 27) More
Malta: Guidance on automatic exchange ot information (AEOI) (KPMG) (November 19) More
Malta: New 15% tax rate for senior employees in family offices and treasury operations (KPMG) (October 31) More
Malta: Tax measures in 2026 budget (KPMG) (October 29) More
Malta: Election form for 15% “elective tax” (KPMG) (October 18) More
Malta: Malta issues election form for final income tax without imputation (Regfollower) (October 14) More
Netherlands: Dutch Supreme Court sends VAT case for property transfers to CJEU (Loyens & Loeff) (November 24) More
Netherlands: Guidance on exemption of REIT from GloBE rules (in Dutch) (Tax authorities) (November 3) More
Netherlands: Updated decree on withholding tax on dividends and interest (in Dutch) (Government) (November 3) More
Netherlands: Tax authorities issue ruling on GloBE rules – excluded status for REIT which distributes 90% of its income (Willem-Jan Van Veen on LinkedIn) (October 29) More
Netherlands: Consultation on legislative proposal on tax rules for (cross-border) conversions (Loyens & Loeff) (October 23) More
Netherlands: Comment on Tobacco BV transfer pricing case (David Zářecký on LinkedIn) (October 21) More
Netherlands: Court of Appeal decides significant Dutch transfer pricing case largely for tax administration, but overturns multimillion-euro penalty (EY) (October 17) More
Netherlands: Guidance on scope of VAT exemption for intermediation activities in shares and other securities transactions (KPMG) (October 17) More
Netherlands: More clarity on VAT exemption for M&A services (Loyens & Loeff) (October 17) More
Netherlands, Portugal, UK, Germany, Ireland, Italy and Luxembourg: Private equity tax updates: hot topics Q3 & Q4 2025 (EY) (November 27) More
Netherlands and Brazil: Dutch Advocate General classifies Brazilian interest on net equity payments as dividends (EY) (November 20) More
North Macedonia: Draft law on tax incentives for “business angel” individual investors (KPMG) (October 10) More
Norway: Direct and indirect tax measures in 2026 budget proposal (KPMG) (October 17) More
Poland: Parliament extends withholding tax exemption for foreign investors, aligns law with EU rules (Regfollower) (November 21) More
Poland: Continuity of business as condition for VAT exemption (Supreme Administrative Court decision) (KPMG) (November 19) More
Poland: Summaries of recent Supreme Administrative Court decisions: (1) meaning of “turnover” under VAT margin scheme; (2) VAT on free-of-charge transfer of real estate; (3) remote work does not create PE; and (4) cooperation agreement does not create related entities (KPMG) (November 5) More
Poland: Draft VAT reform bill and other updates announced (Deloitte) (October 31) More
Poland: Parliament approves increased corporate taxes on financial institutions (Regfollower) (October 23) More
Poland: Amendments to taxation of banks, corporate income tax rules, excise duty on alcoholic beverages, fees on sugar / caffeine content in beverages (KPMG) (October 22) More
Portugal: Standard corporate income tax rate reduced (Deloitte) (November 24) More
Portugal: VAT group regime clarified (Deloitte) (November 24) More
Portugal: Reduction in corporate income tax rates from 20% to 17% (KPMG) (November 20) More
Portugal: Indirect taxes newsletter (November 2025) (Garrigues) (November 19) More
Portugal: Parliament approves corporate income tax cuts from 2028 (Regfollower) (November 11) More
Portugal: Portugal introduces VAT group regime (EY) (October 30) More
Portugal: Government publishes legislation to introduce VAT groups (in Portuguese) (Government) (October 29) More
Portugal: A… SGPS case – transfer pricing – sale and licence back of brand name (Supreme Administrative Court decision) (in Portuguese) (TPcases) (October 28) More
Portugal: Highlights of indirect tax proposals in 2026 draft budget law (Deloitte) (October 23) More
Portugal: Portugal announces 2026 Budget, proposes lower corporate tax rates (Regfollower) (October 15) More
Portugal, UK, Germany, Ireland, Italy, Luxembourg and Netherlands: Private equity tax updates: hot topics Q3 & Q4 2025 (EY) (November 27) More
Romania: Proposed logistics tax on certain goods from outside EU (KPMG) (November 25) More
Romania: CbCR in the spotlight: Tax authorities launch awareness campaign for voluntary compliance with 31 December 2025 deadline (EY) (November 20) More
Romania: Amendments to rules for advance pricing agreements (APAs) and mutual agreement procedure (MAP) (KPMG) (October 15) More
Romania: New law repeals VAT exemption for NGOs, increases VAT and dividend tax rates, and introduces supplementary tax on banks (KPMG) (October 15) More
Russia: State Duma approves 2026 tax code amendments (Regfollower) (November 27) More
Russia: State Duma approves key tax policy bill, introduces incentives for businesses and individuals (Regfollower) (November 20) More
Serbia: Public consultation on draft law on fees for use of public resources (KPMG) (November 6) More
Serbia: Amendments to e-invoicing rulebook (KPMG) (October 14) More
Slovakia: Legislation amending Pillar Two rules approved by parliament (KPMG) (November 1) More
Slovakia: Updated guidelines on transfer pricing documentation (KPMG) (October 29) More
Slovak Republic: Updated guidance on transfer pricing documentation (in Slovak) (Government) (November 3) More
Slovak Republic: Slovak Republic updates transfer pricing documentation guidelines (Regfollower) (October 30) More
Slovenia: Government endorses amendments to draft 2026-27 budget implementation Act, includes corporate tax increases (Regfollower) (November 18) More
Slovenia: Slovenia updates corporate income tax rules for investment funds (Regfollower) (November 13) More
Slovenia: Announcement of law which will introduce mandatory e-invoicing for domestic B2B transactions (in Slovenian) (Government) (November 10) More
Slovenia: Mandatory e-invoicing for B2B transactions (KPMG) (November 1) More
Spain: Tax newsletter (October 2025) (Garrigues) (November 20) More
Spain: Three new Pillar Two forms approved (KPMG) (November 12) More
Spain: Beneficial ownership requirement inapplicable to domestic interest exemption (court decision) (KPMG) (November 5) More
Spain: Ministry of Finance issues new Pillar 2 global minimum tax forms (Regfollower) (October 31) More
Spain: Timeline for adaptation of invoicing systems (KPMG) (October 31) More
Spain: Tax newsletter (September 2025) (Garrigues) (October 18) More
Sweden: Parliament adopts amendments to interest deduction rules (Regfollower) (November 26) More
Sweden: Parliament approves amendments to interest deduction rules to comply with EU law (in Swedish) (Government) (November 25) More
Switzerland: Treatment of residual tax for Pillar Two top-up tax purposes (KPMG) (October 15) More
Switzerland, US, Argentina, Ecuador, El Salvador, Guatemala and Liechtenstein: US announces new trade frameworks and expanded agricultural tariff exclusions (EY) (November 18) More
Switzerland, US and Liechtenstein: White House announces framework for US trade deal with Liechtenstein and Switzerland (KPMG) (November 17) More
Switzerland and US: Trump administration working on reducing tariffs on Swiss imports (Regfollower) (November 12) More
Switzerland and EU: Amending protocol between EU and Switzerland to strengthen tax cooperation (KPMG) (October 21) More
Turkey: MHP proposes higher digital tax for foreign platforms (Regfollower) (October 31) More
UK: Autumn Budget 2025 (Baker McKenzie) (November 28) More
UK: Autumn Budget 2025: balancing the books for energy and infrastructure investment (Slaughter and May) (November 28) More
UK: Autumn budget 2025 — Key business tax highlights (Baker McKenzie) (November 28) More
UK: Autumn Budget 2025: measures to close the tax gap (Macfarlanes) (November 28) More
UK: Autumn Budget 2025: UK Listing Relief for Stamp Duty Reserve Tax (Slaughter and May) (November 28) More
UK: Key tax highlights of Autumn Budget 2025 (Deloitte) (November 28) More
UK: Transfer pricing – interquartile range (David Zářecký on LinkedIn) (November 28) More
UK: Autumn Budget 2025 (PwC) (November 27) More
UK: Budget 2025: Reforming for growth? Our quick round-up of the key tax measures in the Autumn Budget (KPMG) (November 27) More
UK: Budget 2025 tax related documents (Government) (November 27) More
UK: Smorgasbord not showstopper: the UK Budget 2025 (Slaughter and May) (November 27) More
UK: Guidance on cryptoasset reporting framework (CARF) (KPMG) (November 26) More
UK: Group relief surrenders of tax losses and unlawful distributions (Baker McKenzie) (November 21) More
UK: HMRC urged large businesses to review management expenses (Regfollower) (November 20) More
UK: Transfer pricing: new HMRC guidance raises the bar for benchmarking studies (Macfarlanes) (November 20) More
UK: HMRC’s transfer pricing settlement policy (KPMG) (November 14) More
UK: UK tax dispute risks (Slaughter and May) (November 11) More
UK: R&D tax relief for SMEs (Tax authorities) (November 10) More
UK: Taxpayer cannot appeal case on distributions from overseas company’s share premium (Deloitte) (November 8) More
UK: UK tax snapshot (Macfarlanes) (November 1) More
UK: Guidance on R&D tax relief for small and medium-sized enterprises (KPMG) (October 31) More
UK: Updated list of Pillar Two territories, qualifying top-up taxes (KPMG) (October 31) More
UK: HMRC updates lists of jurisdictions with qualified status for Pillar Two purposes (Deloitte) (October 27) More
UK: Transfer pricing: can HMRC raise more corporate tax from “high-value” intragroup services? (Macfarlanes) (October 23) More
UK: Tax and the City review – October 2025 (Slaughter and May) (October 22) More
UK: HMRC appoints Research and Developments Expert Advisory Panel (Deloitte) (October 18) More
UK: Contract termination fee after failed merger not taxable (First-tier Tribunal decision) (KPMG) (October 17) More
UK, Germany, Ireland, Italy, Luxembourg, Netherlands and Portugal: Private equity tax updates: hot topics Q3 & Q4 2025 (EY) (November 27) More
Ukraine: Vinnytsia case – transfer pricing – application of comparable uncontrolled price method (Supreme Administrative Court) (in Ukrainian) (TPcases) (October 22) More
Ukraine: Moratorium of tax audits for certain business entities signed by president (KPMG) (October 21) More
Ukraine and EU: Upgraded trade agreement between the EU and Ukraine enters into force (KPMG) (October 30) More

Africa

Africa: Global minimum tax design creates five key challenges for Africa (KPMG) (November 25) More
Africa: Suggested approach to drafting significant economic presence legislation (ATAF) (November 12) More
Algeria: Tax circulars clarify on-site tax audit procedures, arbitration requests, obligations/rights for audited companies (EY) (November 12) More
Algeria: Algeria issues new regulation for preparing and publishing financial statements in the banking sector (EY) (October 16) More
Algeria: Algeria presents draft finance bill for 2026 in parliament (Regfollower) (October 16) More
Algeria: Algeria issues new accounting chart for banks and financial institutions (EY) (October 15) More
Angola: Legislation introducing mandatory e-invoicing effective October 1, 2025 (KPMG) (October 29) More
Botswana: Amendments to VAT law enacted (KPMG) (November 13) More
Cameroon: Guidance on MAP program (in French) (Tax authorities) (November 6) More
Egypt: Egypt introduces significant updates to VAT provisions (EY) (November 19) More
Egypt: Treatment of construction activities following VAT law amendments (Deloitte) (October 30) More
Ethiopia: MoF announces 2025-26 budget, includes alternative minimum tax (Regfollower) (October 18) More
Ghana: Finance minister presents 2026 budget statement and economic policy (EY) (November 27) More
Ghana: MoF presents 2026 budget, proposes VAT reforms (Regfollower) (November 20) More
Ghana: Tax measures in 2026 budget (KPMG) (November 19) More
Ghana and Nigeria: Navigating the fiscal and regulatory landscape of Free Trade Zones: A comparative lens on Ghana and Nigeria (EY) (October 28) More
Kenya: Draft regulations proposing new framework for advance pricing agreements (APAs) (KPMG) (November 24) More
Kenya: Kenya High Court rules commissions received by payment service provider were VAT exempt (EY) (November 24) More
Kenya: Tax Appeals Tribunal rules switching services offered by payment service providers are VAT exempt (EY) (November 24) More
Kenya: Kenya Revenue Authority publishes draft regulations on Advance Pricing Agreement framework (EY) (November 20) More
Kenya: Kenya Bureau of Standards (KEBS) imposes standards levy on manufacturers (Regfollower) (November 19) More
Kenya: Kenya enacts Virtual Asset Service Providers Act – a new regulatory era (EY) (November 19) More
Kenya: Tax Appeals Tribunal rules outsourced employees are independent contractors (EY) (November 12) More
Kenya: Draft APA regulations and draft minimum top-up tax regulations (Tax authorities) (November 5) More
Kenya: KRA consults on draft income tax regulations for advance pricing agreement, minimum top-up tax for 2025 (Regfollower) (November 5) More
Kenya: Revenue Authority publishes draft regulations on Significant Economic Presence Tax scope and compliance (EY) (October 16) More
Mauritius: VAT applies on digital and electronic services by foreign suppliers from January 2026 (Deloitte) (November 27) More
Mauritius: Fair share contribution payment and filing obligations clarified by tax authority (Deloitte) (November 24) More
Mauritius: QDMTT effective dates and notification deadlines clarified by tax authority (Deloitte) (November 24) More
Mauritius: Communique on Fair Share Contribution (Tax authorities) (November 10) More
Mauritius: QDMTT notification platform open, deadline for notifications extended to November 30 (KPMG) (November 6) More
Mauritius: Communique on QDMTT (Tax authorities) (November 4) More
Morocco: Government approves draft decree updating transfer pricing documentation, filing rules (Regfollower) (November 19) More
Nigeria: Transition to new economic development tax incentive scheme (KPMG) (November 6) More
Nigeria and Ghana: Navigating the fiscal and regulatory landscape of Free Trade Zones: A comparative lens on Ghana and Nigeria (EY) (October 28) More
South Africa: Proposed amendments to application of “conduit principle” in relation to trust distributions (KPMG) (November 21) More
South Africa: Compliance requirements for income transfers by residents to non-residents (KPMG) (November 11) More
South Africa: Tax incentive for energy-efficiency savings extended through 2030 (KPMG) (November 11) More
South Africa: Extension of deadlines for certain filing requirements under GloBE rules (Tax authorities) (November 10) More
South Africa: Tax implications of introduction of ZARONIA as key reference interest rate (KPMG) (November 8) More
South Africa: SARS extends due dates for certain Pillar Two notifications and returns (Deloitte) (November 4) More
South Africa: SARS updates VAT guide for foreign e-service suppliers (Regfollower) (November 4) More
South Africa: GAAR applied to recharacterize tax-exempt dividends as taxable service fee income (court decision) (KPMG) (November 1) More
South Africa: Updates to GloBE reporting (KPMG) (October 30) More
South Africa: The new GAAR: this tax season’s debutante (Cliffe Dekker Hofmeyr) (October 15) More
Tanzania: Tax measures in Finance Act 2025 (KPMG) (October 14) More
Tunisia: Proposed 2026 Finance Bill expands mandatory e-invoicing (KPMG) (October 29) More
Zambia: MoF presents 2026 budget, promotes corporate investments in key sectors (Regfollower) (November 7) More
Zambia: Can you trust the tax authority’s advice? Lessons from DHL Zambia v. ZRA (Arnold Kasalwe on LinkedIn) (November 6) More

Middle East & Central Asia

Azerbaijan: Azerbaijan prepares major tax code reforms: shifts towards transparent, investment-friendly model (Regfollower) (November 11) More
Israel: Comments on Hexadite transfer pricing case (David Zářecký on LinkedIn) (November 25) More
Israel: Ministry of Finance publishes draft legislation for implementing Qualified Domestic Minimum Top-up Tax (EY) (November 21) More
Israel: Hexadate case – transfer pricing – share acquisition, followed by sale of IP – value of sold IP (District Court) (in Hebrew) (TPcases) (November 18) More
Israel: ITA circular confirms major policy shift in approach to MNEs conducting R&D activity (Deloitte) (November 18) More
Israel: Corporate income tax circular no. 8/2025 – income allocation to R&D centres (EY) (November 13) More
Israel: Draft regulations which would provide tax benefits for venture capital, private equity, and hedge funds in Israel (in Hebrew) (Government) (November 10) More
Israel: Final guidance on R&D centres and IP valuations (in Hebrew) (Tax authorities) (November 10) More
Israel: Highlights of high-tech tax reform proposals (KPMG) (November 6) More
Israel: Israeli tax reform aims to accelerate growth in high-tech sector (EY) (November 6) More
Israel: MoF announces tax reforms for R&D centres (Regfollower) (November 6) More
Israel: Final guidance regarding local R&D centres and IP valuations (KPMG) (November 4) More
Israel: Value of IP need not include “tax gross-up”, but must include “holdbacks” (District Court decision) (KPMG) (October 30) More
Kazakhstan: Amendments to transfer pricing framework (KPMG) (November 11) More
Kazakhstan: Proposed amendments to e-invoicing rules (KPMG) (October 27) More
Kazakhstan: 2026 tax code: A full reset of the country’s approach to corporate taxation (Regfollower) (October 24) More
Kazakhstan: Kazakhstan approves new rules for taxable income of second-tier banks (Regfollower) (October 10) More
Qatar: Change to withholding tax declaration process via tax portal (KPMG) (November 4) More
Saudi Arabia and UAE: How to handle FTA and ZATCA audits in the UAE and Saudi Arabia (Dezan Shira and Associates) (October 23) More
UAE: Taxpayer user manual – corporate tax payments (Tax authorities) (November 25) More
UAE: UAE completes first corporate tax compliance cycle: Key insights for future readiness (EY) (November 25) More
UAE: What the UAE’s new FTA clarification means for family wealth management and tax compliance (Dezan Shira) (November 8) More
UAE: 5 transfer pricing impacts of UAE e-invoicing (Ajit Jain on LinkedIn) (November 4) More
UAE: Guidance on valuation method under transitional rules for disposal of qualifying immovable property by real estate developers (KPMG) (October 24) More
UAE: Free zone taxpayers allowed to operate on mainland (Dubai) (KPMG) (October 16) More
UAE: Updated guidance on VAT input tax apportionment (Tax authorities) (October 15) More
UAE: UAE launches mandatory e-invoicing system: what businesses and practitioners need to know (Dezan Shira and Associates) (October 13) More
UAE and Saudi Arabia: How to handle FTA and ZATCA audits in the UAE and Saudi Arabia (Dezan Shira and Associates) (October 23) More

Americas

Argentina: Export rebate refund mechanisms; reduced export duties for certain oils (KPMG) (November 20) More
Argentina: Decree which increases thresholds for mandatory filing of transfer pricing documentation (in Spanish) (Government) (November 10) More
Argentina: New digital tool for exporters (KPMG) (November 6) More
Argentina: Argentina updates income tax regulations affecting transfer pricing compliance obligations (EY) (November 1) More
Argentina: Argentina tightens reporting rules on cross-border transactions (Regfollower) (October 31) More
Argentina: Updates to reporting requirements for cross-border transactions (KPMG) (October 30) More
Argentina: Argentina eliminates the mandatory disclosure regime (MDR) (EY) (October 24) More
Argentina: BEPS MLI, ratified in September, enters into force in January (Baker McKenzie) (October 22) More
Argentina: Special refund procedure for overpaid PAIS tax on purchases of foreign currency (KPMG) (October 14) More
Argentina, Ecuador, El Salvador, Guatemala, and US: Trump announces pending trade pacts with Argentina, Ecuador, El Salvador, and Guatemala (Deloitte) (November 18) More
Argentina, Ecuador, El Salvador, Guatemala, Liechtenstein, Switzerland, and US: US announces new trade frameworks and expanded agricultural tariff exclusions (EY) (November 18) More
Argentina, Ecuador, El Salvador, Guatemala, and US: US trade agreement frameworks with Argentina, Ecuador, El Salvador, and Guatemala (KPMG) (November 17) More
Antigua and Barbuda: Cabinet cancels all tax concessions, effective 30 November 2025; businesses may re-apply to Cabinet effective 1 December 2025 (Government) (November 1) More
Brazil: Dividend withholding tax and refund mechanism for foreign investors (KPMG) (November 26) More
Brazil: Superior Court of Justice allows interest on net equity (INE) deductions related to prior fiscal years (Deloitte) (November 25) More
Brazil: Comments on Brazil’s new 10% dividend withholding tax (Lucas de Lima Carvalho on LinkedIn) (November 18) More
Brazil: The new Brazilian withholding tax on dividends (PwC) (November 17) More
Brazil: Bill No. 1.087/2025, which taxes dividends and amends personal income tax rules, is approved by the Senate and waits for the Presidential approval (Baker McKenzie) (November 12) More
Brazil: Brazilian Senate approves 10% withholding tax on dividends paid to non-resident shareholders and individual income tax changes (EY) (November 7) More
Brazil: Transfer pricing implications of proposed 10% dividend withholding tax for MNEs (KPMG) (November 7) More
Brazil: Brazil mandates disclosure of ultimate beneficial owners of investment funds, companies (Regfollower) (November 4) More
Brazil: Brazil signs BEPS MLI (EY) (October 23) More
Brazil: Brazil signs BEPS MLI (Deloitte) (October 21) More
Brazil: Brazil signs BEPS MLI (Lucas de Lima Carvalho on LinkedIn) (October 21) More
Brazil: ReData – Tax incentives for data centre expansion and boosting Brazil’s digital economy (Baker McKenzie) (October 15) More
Brazil: Exclusion of goods from ICMS-ST regime starting in 2026 (São Paulo) (KPMG) (October 14) More
Brazil: Parliament allows proposed tax changes to expire – Interest on Net Equity, financial investments, betting operations and fintechs (EY) (October 10) More
Brazil and US: US revises tariffs on Brazilian imports, exempts certain agricultural products (KPMG) (November 24) More
Brazil and Netherlands: Dutch Advocate General classifies Brazilian interest on net equity payments as dividends (EY) (November 20) More
Brazil and US, Cambodia, Canada, Malaysia, and Thailand: President Trump announces new trade agreements (Deloitte) (November 1) More
British Virgin Islands: Implementation of CRS 2.0 and CARF (KPMG) (October 29) More
Canada: DoF introduces legislation to implement 2025 budget, includes tax incentives for capital investments (Regfollower) (November 20) More
Canada: Canada's 2025 federal budget introduces revised transfer pricing rules (EY) (November 17) More
Canada: Modernising Canada’s transfer pricing regime (Dean Morris on LinkedIn) (November 14) More
Canada: Tax matters (November 2025) (EY) (November 14) More
Canada: 2025 federal budget: A growth agenda, an execution challenge (Deloitte) (November 12) More
Canada: 2025 federal budget tax highlights (Deloitte) (November 12) More
Canada: Comments on Husky Energy case (beneficial ownership of dividends under Canada / Luxembourg treaty) (Kevin Kelly on LinkedIn) (November 12) More
Canada: GAAR and the doubling-up of tax attributes – comments on DEML case (Kevin Kelly on LinkedIn) (November 12) More
Canada: 2025 Federal Budget (Deloitte) (November 7) More
Canada: Direct and indirect tax measures in 2025 federal budget, including amendments to modernise transfer pricing rules (KPMG) (November 6) More
Canada: Government presents 2025 Budget to parliament (Regfollower) (November 6) More
Canada: Husky Energy case (treaty shopping; “beneficial owner” of dividends; Canada / Luxembourg treaty; securities lending arrangement) (Court of Appeal decision) (November 3) More
Canada: Canada Border Services Agency extends surtax remission for two more months (EY) (October 28) More
Canada: Legal substance and the allocation of income by a resident State are decisive to determine beneficial ownership: the Canadian Federal Court of Appeal in Husky Energy (Błażej Kuźniacki on LinkedIn) (October 21) More
Canada, Malaysia, Thailand, US and Brazil and Cambodia: President Trump announces new trade agreements (Deloitte) (November 1) More
Canada and China: Canada Border Services Agency releases notice of preliminary determinations regarding imports of cast iron soil pipe from China (EY) (October 22) More
Chile: Guidance on tax treatment of outbound software licence fees (in Spanish) (Tax authorities) (November 3) More
Chile: SII clarifies offshore software tax exempt from non-resident income tax (Regfollower) (October 28) More
Colombia: Proposed implementation of OECD cryptoasset reporting framework (CARF) (KPMG) (November 25) More
Colombia: New customs regime proposed (KPMG) (November 21) More
Colombia: Proposed amendment to Article 20-3 – Increased tax rate for digital economy and significant economic presence (SEP) (Baker McKenzie) (November 13) More
Colombia: Constitutional Court rules on validity of temporary tax measures imposed to address “State of Internal Commotion” (EY) (November 8) More
Colombia: Concession contracts and public-private partnership (PPP) schemes not subject to stamp duty (KPMG) (October 31) More
Colombia: Constitutional Court limits tax measures established in Decree 175 of 2025 (Baker McKenzie) (October 30) More
Colombia: Amended rules for filing foreign exchange information (KPMG) (October 27) More
Colombia: DIAN updates rules for digital platform reporting (Deloitte) (October 27) More
Colombia: Tax authority amends reporting obligations for digital platform operators under the OECD multilateral agreement (Baker McKenzie) (October 23) More
Colombia: Expanded list of energy projects eligible for tax benefits (KPMG) (October 18) More
Colombia: Requirements for authorised economic operator qualification (KPMG) (October 17) More
Colombia: Updated reporting obligations for digital platforms (KPMG) (October 16) More
Colombia and US: Trump considers increasing tariffs on Colombia amid drug trade feud (Regfollower) (October 22) More
Costa Rica: Mandatory reporting of transactions not supported by electronic vouchers (KPMG) (November 5) More
Costa Rica: DGT revises real estate transfer withholding tax (Regfollower) (October 14) More
Ecuador, El Salvador, Guatemala, Liechtenstein, Switzerland, US and Argentina: US announces new trade frameworks and expanded agricultural tariff exclusions (EY) (November 18) More
Ecuador, El Salvador, Guatemala, US and Argentina: Trump announces pending trade pacts with Argentina, Ecuador, El Salvador, and Guatemala (Deloitte) (November 18) More
Ecuador, El Salvador, Guatemala, US and Argentina: US trade agreement frameworks with Argentina, Ecuador, El Salvador, and Guatemala (KPMG) (November 17) More
El Salvador, Guatemala, US, Argentina and Ecuador: Trump announces pending trade pacts with Argentina, Ecuador, El Salvador, and Guatemala (Deloitte) (November 18) More
El Salvador, Guatemala, Liechtenstein, Switzerland, US, Argentina and Ecuador: US announces new trade frameworks and expanded agricultural tariff exclusions (EY) (November 18) More
El Salvador, Guatemala, US, Argentina and Ecuador: US trade agreement frameworks with Argentina, Ecuador, El Salvador, and Guatemala (KPMG) (November 17) More
Guatemala, US, Argentina, Ecuador and El Salvador: Trump announces pending trade pacts with Argentina, Ecuador, El Salvador, and Guatemala (Deloitte) (November 18) More
Guatemala, Liechtenstein, Switzerland, US, Argentina, Ecuador and El Salvador: US announces new trade frameworks and expanded agricultural tariff exclusions (EY) (November 18) More
Guatemala, US, Argentina, Ecuador and El Salvador: US trade agreement frameworks with Argentina, Ecuador, El Salvador, and Guatemala (KPMG) (November 17) More
Latin America: Latin American tax news (Joaquin Kersman on LinkedIn) (November 11) More
Mexico: Reforms to customs law (KPMG) (November 27) More
Mexico: Various direct and indirect tax amendments; new tax benefits in Yucatán – changes affect taxation of banks and insurance companies, as well as digital tax receipts (CFDI) (KPMG) (November 17) More
Mexico: Tax provisions affecting digital platforms in 2026 tax reform (KPMG) (November 13) More
Mexico: Updates to electronic invoicing (CFDI) included in 2026 tax reform (KPMG) (November 13) More
Mexico: Tax amendment 2026 – Strengthening the SAT in its audit and enforcement capacities (Baker McKenzie) (October 31) More
Mexico: Mexico’s Supreme Court clarifies tax refund procedures, deadlines (KPMG) (October 29) More
Mexico: Changes to tax controversy rules (KPMG) (October 21) More
Mexico: 2026 tax reform, new CFDI review procedure (Baker McKenzie) (October 10) More
Nicaragua and US: USTR proposes action against Nicaraguan imports in section 301 investigation (EY) (October 22) More
Panama: Approval of agreement to join Mercosur (KPMG) (November 20) More
Panama: Modification to deadlines for correcting applications for income tax treaty benefits (KPMG) (October 10) More
Trinidad and Tobago: Tax measures in 2026 Budget (KPMG) (October 16) More
Uruguay: Deductibility of directors’ fees for corporate income tax purposes (KPMG) (November 11) More
Uruguay: Proposed tax incentives to promote investment (KPMG) (November 11) More
Uruguay: Uruguay extends reduced VAT rate for tourism sector through 30 April 2026 (EY) (October 31) More
Uruguay: Changes to valuation of rural properties for purposes of wealth tax (KPMG) (October 27) More
Uruguay: Income tax proposals in draft budget bill 2025-2029 (KPMG) (October 22) More
US: Realigning year-end planning considerations after the One Big Beautiful Bill Act (PwC) (November 27) More
US: Treasury releases guidance addressing the repeal of Section 898(c)(2) and the recognition of Section 987 pretransition gain or loss (PwC) (November 27) More
US: Notice 2025-72: Intent to issue proposed regulations on repeal under OBBBA of one-month deferral election under section 898(c)(2) (KPMG) (November 26) More
US: OB3 Curveballs: Federal Tax interplay and State Tax conformity (PwC podcast, 33:15) (November 26) More
US: The IRS's blocked income regulations are themselves blocked (William Byrnes) (November 26) More
US: US State income tax digest: Highlighting significant income and business tax developments (PwC) (November 26) More
US: IRS provides 2025 penalty relief for reporting on qualified tips and overtime (PwC) (November 25) More
US: Final regulations: Guidance on 1% excise tax on repurchases of corporate stock (KPMG) (November 24) More
US: Final regulations on corporate stock buyback excise tax released (Deloitte) (November 24) More
US: Guidance on OBBBA’s tipped income, overtime compensation, and rural loans issued (Deloitte) (November 24) More
US: Report on recent US international tax developments (EY) (November 24) More
US: State tax matters (Deloitte) (November 24) More
US: Tariffs and Advance Pricing Agreements (KPMG) (November 24) More
US: Treasury issues final regulations on stock repurchase excise tax (PwC) (November 24) More
US: Branch profits tax imposed on foreign reverse hybrid may be reduced or eliminated under tax treaty (PwC) (November 21) More
US: Notice 2025-71: Interim guidance on tax benefit for lenders on loans secured by rural or agricultural real property under section 139L (KPMG) (November 21) More
US: Patel’s case - application of codified economic substance (section 7701(o)) (Błażej Kuźniacki on LinkedIn) (November 21) More
US: Trump semiconductor tariff policy plan most likely deferred, sources say (Regfollower) (November 21) More
US: Essential tax and wealth planning guide: 2026 edition (Deloitte) (November 19) More
US: Tax Court holds that regulations do not extend the BBA modification period (Baker McKenzie) (November 19) More
US: Fate of enhanced premium tax credit remains uncertain after government shutdown ends (Deloitte) (November 18) More
US: From scrutiny to strategy: building a resilient intercompany services framework (PwC) (November 18) More
US: IRS guidance allows trusts to keep tax status when staking digital assets (Deloitte) (November 18) More
US: US removes reciprocal tariffs on certain agricultural products (KPMG) (November 18) More
US: Year-end updates and tax planning for partnerships (KPMG) (November 18) More
US: Report on recent US international tax developments (EY) (November 17) More
US: State tax matters (Deloitte) (November 17) More
US: US Tax Court: Taxpayer’s elections under section 172(b)(3) did not relinquish carryback of specified liability loss (KPMG) (November 17) More
US: Government to reopen, IRS to become fully operational (KPMG) (November 14) More
US: IRS insights (Deloitte) (November 14) More
US: New US section 232 automotive tariffs drive strategic realignment for OEMs and suppliers (PwC) (November 14) More
US: US Tax Court: Application of codified economic substance doctrine under section 7701(o) requires threshold “relevancy” determination (KPMG) (November 13) More
US: Dispute prevention and resolution options: postfiling update (KPMG) (November 11) More
US: IRS, Treasury offer relief on OBBBA’s tips and overtime (Deloitte) (November 11) More
US: Supreme Court weighs legality of tariffs (Deloitte) (November 11) More
US: To tariff or not to tariff? That is the question (before the US Supreme Court) (Pramod Kumar Siva and William Byrnes) (November 11) More
US: Treasury and IRS release slimmed-down, reorganised version of Priority Guidance Plan (Baker McKenzie) (November 11) More
US: Capitol Hill recap: stalling on the shutdown (PwC) (November 8) More
US: LIFO method reduces income taxes related to higher tariffs (PwC) (November 8) More
US: M&A tax talk – Section 266 tax planning in M&A transactions (Deloitte) (November 8) More
US: Report on recent US international tax developments (EY) (November 8) More
US: State tax matters (Deloitte) (November 8) More
US: Tax news & views (Deloitte) (November 8) More
US: Supreme Court scrutinises Trump’s global tariffs in high-stakes legal battle (Regfollower) (November 7) More
US: Tariff tug-of-war: coordinating your trade strategy (PwC podcast, 39:30) (November 7) More
US: Applying Loper Bright, Eighth Circuit in 3M case rejects IRS bid to reallocate blocked royalty income (Baker McKenzie) (November 6) More
US: New York City: Proposed rules for business corporation tax (KPMG) (November 6) More
US: Tariffs go to court (Alex Parker) (November 6) More
US: Treasury releases guidance on how to source certain borrow fees (PwC) (November 6) More
US: Trade lines (EY) (November 5) More
US: Capitol Hill recap: The CAMT clash (Alex Parker) (November 4) More
US: Navigating the new 1% floor on corporate charitable deductions (KPMG) (November 4) More
US: Five weeks into the shutdown: Consequences mount; outlook unchanged (KPMG) (November 1) More
US: Proposed section 897 regulations modify rules for domestically controlled qualified investment entities (PwC) (November 1) More
US: Report on recent US international tax developments (EY) (November 1) More
US: State tax matters (Deloitte) (November 1) More
US: California: Newly enacted law updates IRC conformity (KPMG) (October 31) More
US: The good, the bad, and the ugly of distressed QOZ businesses (KPMG) (October 30) More
US: Sourcing borrow fees in securities lending and repo transactions (Deloitte) (October 29) More
US: A trade forward week: China, IEEPA, and USMCA (PwC video, 9:13) (October 28) More
US: Capitol Hill recap: Treasury not stopping amid shutdown (Alex Parker) (October 28) More
US: IEEPA tariffs – understanding the potential outcomes ahead of the Supreme Court ruling (PwC) (October 28) More
US: Report on recent US international tax developments (EY) (October 28) More
US: Trade Lines: policy intelligence for global business leaders (EY) (October 28) More
US: IRS limits operations amid ongoing shutdown (Deloitte) (October 27) More
US: Shutdown standoff continues, nearing key 1 November date (Deloitte) (October 27) More
US: State tax matters (Deloitte) (October 27) More
US: Tax guidance published on OBBBA vehicle loans, ERCs, and Form 1099-K (Deloitte) (October 27) More
US: Notice 2025-63: Intent to issue proposed regulations providing source of certain “borrow fees” determined based on residence of recipient (KPMG) (October 24) More
US: Accounting for income taxes (US GAAP) (KPMG) (October 21) More
US: Capitol Hill recap: the coming Affordable Care Act premium hike (Alex Parker) (October 21) More
US: Proposed regulations: Removal of domestic corporation look-through rule in applying exception for domestically controlled qualified investment entities under section 897(h) (KPMG) (October 21) More
US: Treasury, IRS reverse course for testing domestically controlled QIEs under FIRPTA (Deloitte) (October 21) More
US: US imposes 25% tariffs on medium- and heavy-duty vehicle imports (KPMG) (October 21) More
US: Partial government shutdown drags into third week, stalemate deepens (Deloitte) (October 18) More
US: State tax matters (Deloitte) (October 18) More
US: The global tax shutdown dilemma (Alex Parker) (October 18) More
US: US Tax Court announces cancellation of trial sessions for next two weeks (KPMG) (October 18) More
US: Navigating the corporate alternative minimum tax after OBBBA: What corporations need to know (Deloitte) (October 15) More
US: One Big Beautiful Bill Act (OBBBA): 5 key considerations for CFOs (Deloitte) (October 15) More
US: Profit shifting and the US States: a short primer (Darien Shanske and David Gamage) (October 13) More
US: Proposed cloud services sourcing rule: the right direction (Reuven S. Avi-Yonah, Jeffery M. Kadet, and Karen Sam) (October 13) More
US: Insights on IRS-wide furlough as a result of government shutdown (KPMG) (October 11) More
US: Report on recent US international tax developments (EY) (October 11) More
US: Senate panel advances IRS nominations as Treasury announces new IRS CEO (Deloitte) (October 11) More
US: Shutdown standoff: IRS begins furloughs, amid tax credit uncertainty (Deloitte) (October 11) More
US: Simplified CAMT rules offer relief on broad range of issues (PwC) (October 11) More
US: State tax matters (Deloitte) (October 11) More
US and China: USTR extends product exclusions related to China section 301 tariffs (KPMG) (November 27) More
US and Brazil: US revises tariffs on Brazilian imports, exempts certain agricultural products (KPMG) (November 24) More
US, Argentina, Ecuador, El Salvador and Guatemala: Trump announces pending trade pacts with Argentina, Ecuador, El Salvador, and Guatemala (Deloitte) (November 18) More
US, Argentina, Ecuador, El Salvador, Guatemala, Liechtenstein and Switzerland: US announces new trade frameworks and expanded agricultural tariff exclusions (EY) (November 18) More
US, Argentina, Ecuador, El Salvador and Guatemala: US trade agreement frameworks with Argentina, Ecuador, El Salvador, and Guatemala (KPMG) (November 17) More
US and Korea: US and Korea announce trade deal framework (KPMG) (November 17) More
US, Liechtenstein and Switzerland: White House announces framework for US trade deal with Liechtenstein and Switzerland (KPMG) (November 17) More
US and Switzerland: Trump administration working on reducing tariffs on Swiss imports (Regfollower) (November 12) More
US and China: China eases export controls on select materials to US (Regfollower) (November 11) More
US and China: USTR suspends section 301 actions targeting China’s maritime, logistics, and shipbuilding sectors (KPMG) (November 11) More
US and China: US reduces reciprocal tariff rates after China / US trade deal (Executive order) (November 10) More
US and China: US reduces tariff rates (imposed in response to fentanyl crisis) after China / US trade deal (Executive order) (November 10) More
US, Vietnam, Cambodia, Malaysia and Thailand: How Do US-Asia Trade Agreements Affect DSTs, FDDEI and VAT? (KPMG) (November 8) More
US and China: US modifies tariff rates and duties on China following trade and economic deal (KPMG) (November 6) More
US, China and Korea: US President announces new trade and economic deal with China and commitments to Korea (EY) (November 5) More
US, ASEAN and China: US reaches limited trade deal with China and signs trade agreements with ASEAN partners (PwC) (November 5) More
US and Asia: US tariffs in Asia 2025: a new regional trade order (Dezan Shira and Associates) (November 4) More
US and China: China and US reach trade deal (White House fact sheet) (November 4) More
US and China: US and China reach trade and economic deal (KPMG) (November 4) More
US and China: US and China reach trade concessions following Trump-Xi meeting: outcomes and implications (Dezan Shira and Associates) (November 4) More
US and Vietnam: Framework for an agreement on reciprocal, fair, and balanced trade (Baker McKenzie) (November 4) More
US, Cambodia, Malaysia, Thailand, and Vietnam: White House’s announcements on several trade agreements (Government) (November 3) More
US and France: France’s proposed increase in DST rate – joint statement by US House Ways and Means Committee Republican leaders (Government) (November 3) More
US and Brazil, Cambodia, Canada, Malaysia, and Thailand: President Trump announces new trade agreements (Deloitte) (November 1) More
US and France: Cross-border developments to watch: DSTs, section 899, and expected IRS activity (Deloitte) (November 1) More
US and China: US reduces Chinese tariffs post Trump-Xi meeting (Regfollower) (October 31) More
US and France: US may implement section 899 if France raises its Digital Services Tax (DST) (Błażej Kuźniacki on LinkedIn) (October 30) More
US, Cambodia, Malaysia and Thailand: US trade agreements with Cambodia, Malaysia, and Thailand include commitments to refrain from imposing DSTs on US companies (KPMG) (October 29) More
US, Vietnam, Cambodia, Malaysia and Thailand: US announces trade agreements and frameworks with Cambodia, Malaysia, Thailand, and Vietnam (KPMG) (October 28) More
US and China: China and US agree on rare earth framework (Regfollower) (October 28) More
US and Colombia: Trump considers increasing tariffs on Colombia amid drug trade feud (Regfollower) (October 22) More
US and Nicaragua: USTR proposes action against Nicaraguan imports in section 301 investigation (EY) (October 22) More
US and China: USTR signals 100% additional tariffs on China contingent on Beijing’s actions (Regfollower) (October 17) More
US and Singapore: US delays enforcement of tariff on Singaporean pharmaceutical exports (Regfollower) (October 17) More
US and Vietnam: Transhipment and origin risks: How Vietnam-based businesses can stay compliant (Dezan Shira and Associates) (October 16) More
US and China: Trump to impose 100% additional tariffs on Chinese imports in response to rare earth export restrictions (Regfollower) (October 14) More
US and China: China accuses US of “double standards” over tariff threat (BBC) (October 13) More
US and China: Trump ratchets up US-China trade war, promising new tariffs (Reuters) (October 13) More
US and China: US-China relations in the Trump 2.0 era: a timeline (Dezan Shira and Associates) (October 13) More
US and Global: Accounting for income taxes – quarterly hot topics (US GAAP) (Q3) (October 10) More
US and Global: Global tax developments quarterly – accounting for income taxes under US GAAP (Q3) (Deloitte) (October 10) More

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