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Geography View

News & Views Archive

Global​

  • Transfer pricing – how credit ratings are assigned (David Zářecký on LinkedIn) (September 17) More

  • New guidance on Global Minimum Tax framework (KPMG) (September 16) More

  • OECD Inclusive Framework Pillar Two package addresses consistency of rule application and reporting (PwC) (September 15) More

  • Public comments on OECD’s model reporting rules for digital platforms (OECD) (September 14) More

  • Tax Policy Reforms 2026 report (OECD) (September 14) More

  • Administrative Guidance on GloBE rules: Explicitly Conditional Taxes and the use of local financial accounting standard under a QDMTT in case of mismatching fiscal periods (OECD) (September 12) More

  • OECD Pillar Two: Updated version of GIR released (Deloitte) (September 12) More

  • OECD releases new Pillar Two guidance, updated GIR and framework for legislative reviews (Loyens & Loeff) (September 12) More

  • PE watch: Latest developments and trends, September 2026 (EY) (September 12) More

  • UN: 2025 update to UN Model Tax Convention (KPMG) (September 12) More

  • Updated GloBE Information Return released as part of new Pillar Two implementation package (KPMG) (September 12) More

  • Global indirect tax news (Deloitte) (September 10) More​​

  • A wrong website can ruin a transfer pricing benchmark before the review even starts (Borys Ulanenko on LinkedIn) (September 9) More

  • E-invoicing developments tracker (EY) (September 9) More

  • Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (September 9) More

  • Trade talking points (EY) (September 9) More

  • Pillar Two and transactions: why Pillar Two can no longer be an afterthought in M&A (Ross Robertson on LinkedIn) (September 8) More

  • When a permanent establishment disappears, what happens to the hidden gains? (Marco Mosconi on LinkedIn) (September 8) More

  • Comments published on revisions to model reporting rules for digital platforms (Deloitte) (September 5) More​​

  • Comment on Art. 6.2.1 of GloBE rules (Lotfi Sellami Khelil on LinkedIn) (September 3) More

  • How early tax input improves outcomes in carve-outs (EY) (September 3) More

  • International tax news (August 2026) (PwC) (September 2) More

  • Pillar One: What began as a grand attempt to redraw the map of international taxation became an impressive demonstration of how difficult it is to move the world’s tax authorities from agreement in principle to agreement in practice (Lotfi Sellami Khelil on LinkedIn) (September 2) More

  • Two steps to challenge a transfer pricing benchmark (Borys Ulanenko on LinkedIn) (September 2) More

  • Transfer pricing of intragroup services – public comments (OECD) (August 31) More

  • Comments on UN 2025 model double tax treaty (Lucas de Lima Carvalho on LinkedIn) (August 29) More

  • Tax policy insights (July 2026) (Alvarez & Marsal) (August 29) More

  • The UN Tax Convention draft protocol on cross-border services: clear direction but crucial details left open (Frederik Heitmüller on ICTD Blog) (August 29) More

  • UN 2025 model double tax treaty (updated) (UN) (August 29) More

  • UN Intergovernmental Negotiating Committee advances negotiations on Framework Convention and early protocols during fifth substantive session (EY) (August 29) More

  • Whole-entity TNMM is wonderfully efficient. One company, one margin, one conclusion (Borys Ulanenko on LinkedIn) (August 29) More

  • Taxing data as the new oil (Ana Paula Dourado on SSRN) (August 28) More

  • Transfer pricing – Manual benchmark review is usually framed as a time problem. I think the bigger issue is control (Borys Ulanenko on LinkedIn) (August 28) More

  • Transfer pricing, treaty benefits reshaped by OECD’s tax update (Christos Theophilou on LinkedIn) (August 28) More

  • The rise of the corporate transfer pricing sleeper agent (EideBailly) (August 27) More

  • Impact on the arm’s length range should guide review priority – show how much the range moves when you decide whether to accept or reject a company (Borys Ulanenko on LinkedIn) (August 26) More

  • Tax treaty round-up (Deloitte) (August 26) More

  • The CFO's agenda for Pillar Two execution in 2026 (Deloitte) (August 26) More

  • Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (August 25) More

  • Public comments published on transfer pricing of intragroup services (Deloitte) (August 25) More

  • Trade talking points (EY) (August 24) More

  • The direct taxation of crypto-assets. A challenge for tax administrations (Alfredo Collosa on CIATBlog) (August 21) More

  • UN tax negotiations move from concepts to treaty text (PwC) (August 20) More

  • Comment on 3M’s dispute with the IRS over a blocked royalty payment from its Brazilian subsidiary — a case that illustrates how legal boundaries can determine whether a TP model can actually run (Paul Sutton on LinkedIn) (August 19) More

  • E–invoicing developments tracker (EY) (August 18) More

  • Opinion statement on the OECD public consultation on proposed targeted amendments to the model reporting rules for digital platforms (CFE Tax Advisers Europe) (August 18) More

  • PE watch (EY) (August 18) More

  • OECD steps for delineating transactions: Time is running out before your 2026 agreements are “set in stone” (Paul Sutton on LinkedIn) (August 15) More

  • Tax alpha as a product design (PwC) (August 14) More

  • Energy, sustainability and climate: Recent and expected tax developments (Loyens & Loeff) (August 13) More

  • Global indirect tax news (Deloitte) (August 13) More

  • Case law observatory (1 October 2025 – 31 May 2026) (Young IFA Network) (August 12) More

  • Global tax policy and controversy watch (EY) (August 12) More

  • Transfer pricing benchmark reports often become fragile when the analysis moves into Word (Borys Ulanenko on LinkedIn) (August 12) More

  • What fragmented global tax cooperation means for business (EY) (August 12) More

  • Four uncomfortable truths about the UN Framework Tax Convention (at the end of Week One) (Edwin Vanderbruggen on LinkedIn) (August 11) More

  • Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (August 11) More

  • Pillar Two: Ten lessons learned (Jennifer Segall on LinkedIn) (August 11) More

  • The new Services Transfer Pricing playbook: Why private equity firms cannot afford to “check the box” on intra-group service charges (Alvarez & Marsal) (August 11) More

  • 2026 KPMG global tax readiness dividend –  How leading tax functions are creating enterprise advantage (KPMG) (August 8) More

  • Benchmarking Indirect Tax in a data‑driven era –  2026 KPMG Indirect Tax benchmarking survey (KPMG) (August 8) More

  • The five stages of tax disputes: from audit to resolution (KPMG) (August 8) More

  • Trade talking points (EY) (August 8) More

  • Intangibles in group structures: declining royalty arrangements (Paul Sutton on LinkedIn) (August 7) More

  • Website evidence does not stay still (Borys Ulanenko on LinkedIn) (August 7) More

  • Industry codes can make a transfer pricing search look narrower than it really is (Borys Ulanenko on LinkedIn) (August 5) More

  • Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (August 4) More

  • Regulatory capital in fintech: How it creates value and how to price it (PwC) (August 4) More

  • Transfer pricing – discussion of profit allocation within Shell group (David Zářecký on LinkedIn) (August 4) More

  • 3 new peer review reports on transparency and exchange of information on request (OECD) (August 3) More

  • BEPS Action 5 peer review results on preferential tax regimes (OECD) (August 3) More

  • International tax news (PwC) (August 1) More

  • Tax policy quarterly outlook: Q2 2026 (Alvarez & Marsal) (August 1) More

  • Tax policy insights – June 2026 (Alvarez & Marsal) (July 31) More

  • Transfer pricing: Impact of contractual risk allocation on economic analysis (Paul Sutton on LinkedIn) (July 31) More

  • New peer review reports on tax transparency and EOIR released (Deloitte) (July 30) More

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Asia Pacific​

  • Australia: Draft legislation proposes phased discounts to replace the EV FBT exemption (Deloitte) (September 17) More

  • Australia: Exposure draft released for proposed R&D tax incentive reforms (Deloitte) (September 17) More

  • Australia: Weekly tax round-up (Deloitte) (September 16) More

  • Australia: Consultation on draft legislation introducing 2026-27 budget tax reform measures, including R&D tax incentive simplification (KPMG) (September 15) More

  • Australia: Software and royalty withholding tax risk - ATO releases draft PCG (Deloitte) (September 15) More

  • Australia: Australian Taxation Office finalizes software royalties ruling and expands compliance approach (EY) (September 12) More

  • Australia: Legislation amending foreign resident capital gain tax, merger control regimes passed by Parliament (KPMG) (September 12) More

  • Australia: Comments on Hilton Part IVA (GAAR) case: A strong commercial outcome does not, by itself, explain the tax structure used to achieve it (Neil Pereira on LinkedIn) (September 10) More

  • Australia: Comments on Hilton Part IVA (GAAR) case: Did Hicks check out of Hilton too soon? (Stuart Landsberg on LinkedIn) (September 10) More

  • Australia: Guidance on reintroduced loss carry back tax offset (KPMG) (September 10) More

  • Australia: The ATO has reversed its trend of anti-avoidance MNE losses in recent years in Pepsi, Mylan and Minerva with its Part IVA (GAAR) win in Hilton (Andy Bubb on LinkedIn) (September 10) More

  • Australia: Weekly tax round-up (Deloitte) (September 10) More

  • Australia: 30% Minimum tax on discretionary trusts: Exposure draft legislation released (Deloitte) (September 9) More

  • Australia: ATO software ruling finalized: What next? (Deloitte) (September 9) More

  • Australia: Tranche 2: Negative gearing and new residential dwellings legislation (Deloitte) (September 9) More

  • Australia: Tranche 2 draft legislation: Capital gains tax (Deloitte) (September 9) More

  • Asia Pacific: Top 10 tax topics for private capital and asset management tax in the Asia Pacific region for the last quarter (Alvarez & Marsal) (August 26) More

  • Asia Pacific: Asia Pacific financial services tax highlights (PwC) (August 13) More

  • Australia: Software royalties: final taxation ruling and draft guidance (Tax authorities) (September 5) More

  • Australia: Draft legislation for discretionary trust minimum tax and related measures (KPMG) (September 5) More

  • Australia: Interim report finds that safeguard measures on fabricated structural steel unlikely to proceed (Deloitte) (September 5) More

  • Australia: CGT, trust taxation and real property reforms (Baker McKenzie) (September 4) More

  • Australia: Tax Ombudsman seeks feedback on tax administration review priorities and Director Penalty Notices (KPMG) (September 3) More

  • Australia: Enactment of news media bargaining incentive law targeting large digital platforms (KPMG) (September 2) More

  • Australia: Weekly tax round-up (Deloitte) (September 2) More

  • Australia: Draft guidance on crypto-assets (Airdrop) (Tax authorities) (August 31) More

  • Australia: Draft guidance on crypto-assets (Wrapping smart contract) (Tax authorities) (August 31) More

  • Australia: Bills implementing corporate loss carryback and other tax reforms, tariff changes receive Royal Assent (KPMG) (August 29) More

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

  • Australia: Bill amending foreign resident capital gain tax, merger control regimes passes lower house of Parliament with amendment (KPMG) (August 24) More

  • Australia: Loss carry back tax offset, small business instant asset write-off bill passes Parliament with negative gearing amendment (KPMG) (August 21) More

  • Australia: CMPTI consultation papers provide early insights for critical minerals proponents (Deloitte) (August 20) More

  • Australia: Public CbC reporting – updated guidance on exemptions and administrative relief (Tax authorities) (August 20) More

  • Australia: Weekly tax round-up (Deloitte) (August 19) More

  • Australia: The domestic implementation of Australia’s tax treaties: whatever happened to the rule of law? (Jared Clements) (August 18) More

  • Australia: Consultation on second tranche of capital gains tax, negative gearing reforms legislation (KPMG) (August 7) More

  • Australia: Capital gains tax and negative gearing – Tranche 2 legislation – Consultation (Government) (August 6) More

  • Australia: Weekly tax round-up (Deloitte) (August 6) More

  • Australia: Guidance on income tax, GST treatment of compensation paid to landholders in connection with renewable energy projects (KPMG) (August 5) More

  • Australia and Netherlands: Payments for software: royalties vs. business profits (Stuart Landsberg on LinkedIn) (August 4) More

  • Cambodia: Tax incentives introduced for investment in government securities issued in 2026 (Deloitte) (August 24) More

  • Cambodia: MEF announces tax exemption, other relief measures for immovable property transfers (Deloitte) (August 12) More

  • China: Latest individual income tax policies on (1) transfer of restricted shares of listed companies and (2) dividends and bonuses received by foreign individuals (PwC) (September 17) More

  • China: Income obtained by individuals from transferring restricted shares of listed companies shall be taxed at a 20% rate (in Chinese) (Tax authorities) (September 16) More

  • China: Announcement on VAT withholding on certain services provided by domestic individuals (in Chinese) (Government) (September 14) More

  • China: Tax brief (August 2026) (Ascentium) (September 11) More

  • China: End of tax exemption on certain dividends and bonuses paid to foreign individuals (in Chinese) (Government) (September 7) More

  • China: Guangdong piloting advance tax rulings for large enterprises to support high-quality development in the Greater Bay Area (PwC) (September 3) More

  • China: VAT treatment of non-taxable transactions (in Chinese) (Tax authorities) (September 3) More

  • China: How to avoid triggering a fixed place PE in China (Ascentium) (August 26) More

  • China: China monthly tax brief: July 2026 (Ascentium) (August 17) More

  • China: New individual income tax rules issued on offshore trusts (Deloitte) (August 13) More

  • China: State Taxation Administration further refines the special tax treatments for corporate mergers and acquisitions (PwC) (August 13) More

  • China: Interpretation of the individual income tax policies on offshore trusts: Key points and implications of the new rules (PwC) (August 6) More

  • China: New IIT regime for offshore trusts (Baker McKenzie) (August 4) More

  • China: Announcement No. 21 of 2026 on tax treatment of offshore trusts (in Chinese) (Tax authorities) (August 3) More

  • China and Hong Kong: When Hong Kong holding companies may be denied China’s 5% dividend tax preference (Ascentium) (August 29) More

  • Hong Kong: Sinolink case (Debt vs. equity characterisation) (Court decision) (September 7) More

  • Hong Kong: Court holds that shareholder loan interest cannot be recharacterised as return on equity investment (KPMG) (August 21) More

  • Hong Kong: Hong Kong carried interest tax concession: beyond private equity (RegReportingDesk) (August 17) More

  • Hong Kong: Guidance on preferential regime for carried interest (Tax authorities) (August 14) More

  • Hong Kong: Consultation on enhancing Corporate Treasury Centre concession launched (PwC) (August 6) More

  • Hong Kong: Announcement of public consultation on Corporate Treasury Centres (Government) (August 3) More

  • Hong Kong: Enhanced tax concession regimes for funds, family offices and carried interest (Baker McKenzie) (July 31) More

  • Hong Kong: Public consultation on proposal to enhance tax concession regime for corporate treasury centres (KPMG) (July 30) More

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

  • Hong Kong and China: When Hong Kong holding companies may be denied China’s 5% dividend tax preference (Ascentium) (August 29) More

  • India: One-time compensation received for diminution in value of stock options not taxable employment income (tribunal decision) (KPMG) (September 11) More

  • India: Consideration in excess of FMV received upon issuance of convertible debentures not taxable income (tribunal decision) (KPMG) (September 10) More

  • India: LG Electronics case (Deputation (i.e., secondment) of expatriate employees from Korean parent to Indian subsidiary: “fixed place of business” PE under India / Korea treaty?) (Tribunal decision) (September 7) More

  • India: Retrospective application of amendment to fees for technical services limited (court decision); other direct and indirect tax developments (KPMG) (September 2) More

  • India: Tiger Global and treaty interpretation (Poonam Khaira Sidhu and Reuven Avi-Yonah on SSRN) (August 28) More

  • India: Stock buy-back by foreign company not taxable in India (tribunal decision) (KPMG) (August 18) More

  • India: Gujarat High Court landmark ruling on corporate guarantees (Alvarez & Marsal) (August 20) More

  • India: Indian subsidiary distributing foreign company’s products on principal-to-principal basis does not constitute permanent establishment (KPMG) (August 20) More

  • India: MAP resolution not binding for years not covered, particularly when PE functions had changed (tribunal decision) (KPMG) (August 15) More

  • India: Income from offshore supplies of equipment and designs not taxable in India without fixed place PE or nexus with supervisory PE (tribunal decision) (KPMG) (August 14) More

  • India: Samsung case – transfer pricing – TP adjustments in 4 areas: advertising, marketing and promotion (AMP) expenditure; manufacturing and networking segments; royalty payments; and salary paid to expatriate employees (Delhi Income Tax Appellate Tribunal) (TPcases) (August 14) More

  • India: Suzuki case – transfer pricing – advertising, marketing and promotion (AMP) expenditure (Delhi High Court) (TPcases) (August 14) More

  • India: Guidance on implementation of cryptoasset reporting framework (CARF) (KPMG) (August 8) More

  • India: Proposed tax amendments in response to global economic conditions and supply-chain disruptions (KPMG) (August 6) More

  • India: APA Annual report for FY2025-26 (Tax authorities) (August 3) More

  • India: Kern Enterprise case (Court allows taxpayer refund of taxes, even though taxpayer made completely different claim) (Madras High Court) (Court decision) (August 3) More

  • India: Updated guidance on FATCA and CRS, regarding crypto reporting requirements (Tax authorities) (August 3) More

  • India: Consideration received by Mauritius shareholder could not be recharacterized as income from other sources subject to tax in India under Mauritius treaty (tribunal decision); other direct and indirect tax developments (KPMG) (August 1) More

  • India and US: US limited partnership may be a company for Indian tax purposes if taxed as separate entity in United States (tribunal decision) (KPMG) (August 27) More

  • Indonesia: Government officially postpones implementation of income tax withholding for online marketplace sellers until October 31, 2026 (Wilgianto Tan on LinkedIn) (August 17) More

  • Indonesia: PMK-44 on tax proxy requirements (in Bahasa Indonesia) (Government) (August 3) More

  • Japan: Administrative guidance and Q&As updated for Pillar Two rules (KPMG) (August 18) More

  • Korea: NTS announces Tax Administration Plan (Deloitte) (September 5) More

  • Korea: Tax rulings and cases (August 2026) (Deloitte) (September 5) More

  • Korea: Tax agency launches probes into 50 firms over misuse of corporate-owned homes (Korea Times) (August 31) More

  • Korea: 2026 tax law amendment proposal – international taxation (Yulchon LLC on LinkedIn) (August 17) More

  • Korea: Korea announces 2026 tax reform proposals (EY) (August 13) More

  • Korea: Korea's 2026 tax reform proposals would implement key elements of the OECD Pillar Two Side-by-Side Package (EY) (August 13) More

  • Korea: 2026 Tax Revision Bill announced (Deloitte) (August 8) More

  • Korea: MOFE announces Korea’s 2026 tax reform proposals (PwC) (August 6) More

  • Malaysia: Recent tax developments concerning indirect tax, transfer pricing, and e-invoicing (KPMG) (September 11) More

  • Malaysia: E-invoicing threshold increased to RM3 million effective September 1, 2026 (KPMG) (September 4) More

  • Malaysia: New and updated service tax policies available on rental or leasing services (Deloitte) (September 2) More

  • Malaysia: Should foreign investors use Labuan for holding structures in Malaysia? (Ascentium) (August 27) More

  • Malaysia: IRB guidelines available on CGT exemption for disposals of shares for purpose of IPO (Deloitte) (August 19) More

  • Malaysia: Media release covers stamp duty treatment of employment contracts, exempt instruments (Deloitte) (August 14) More

  • Malaysia: Recent tax developments concerning income tax incentives, SEZ measures, stamp duty, indirect tax, and individual taxation (KPMG) (August 14) More

  • Malaysia: Tax espresso (Deloitte) (August 12) More

  • Malaysia: Transfer pricing guidelines issued on intragroup loans (Deloitte) (August 11) More

  • Malaysia: Service tax developments impacting employment services (Baker McKenzie) (August 8) More

  • Malaysia: Transfer pricing guidance on intra-group loans (Tax authorities) (August 4) More

  • Malaysia: Guidance on transfer pricing treatment of intra-group financing arrangements (KPMG) (August 1) More

  • New Zealand: Draft guidance on characterisation of outbound software payments (Tax authorities) (September 7) More

  • New Zealand: Making the most of government incentives for R&D (Deloitte) (August 25) More

  • New Zealand: Guidance on income tax treatment of company amalgamation (Tax authorities) (August 19) More

  • Philippines: Export-oriented enterprises (EOEs) with pending VAT zero-rating certification may be able to claim VAT refunds (Deloitte) (September 17) More

  • Philippines: Updated guidelines for tax audit program (KPMG) (September 11) More

  • Philippines: Incentives for electric vehicle production (KPMG) (September 5) More

  • Philippines: Guidance on enhanced deductions regime (KPMG) (August 5) More

  • Singapore: Income tax treatment of loan waiver (Tax authorities) (September 5) More

  • Singapore: Navigating the transfer pricing realities of MAS’s 2026 Asset Management enhancements (Alvarez & Marsal) (August 26) More

  • Singapore: Fund tax incentive scheme enhancements and clarifications (Non-SFO): MAS Circular 05/2026 (Alvarez & Marsal) (August 19) More

  • Singapore: Guidance on crypto-asset reporting framework (Tax authorities) (August 19) More

  • Singapore: Tax incentives changes for funds and family offices (Baker McKenzie) (August 19) More

  • Singapore: GST: Guide for Property Owners and Property Holding Companies (Eleventh Edition) (Tax authorities) (August 12) More

  • Singapore: Guidance on CRS 2.0 and CARF implementation (KPMG) (August 11) More

  • Singapore: GST: Major Exporter Scheme (Eighteenth Edition) (Tax authorities) (August 6) More

  • Sri Lanka: Postponement of revised VAT invoice format (KPMG) (August 19) More

  • Taiwan: Business tax obligations of Taiwanese taxpayers which purchase inbound digital services from foreign suppliers (Tax authorities) (September 8) More

  • Taiwan: Guidance on the “substantial operating activities” exemption under the CFC rules (Tax authorities) (July 31) More

  • Thailand: Extension of reduced 7% VAT rate (Deloitte) (September 2) More

  • Thailand: DBD strengthens review of foreign-invested companies under anti-nominee measures (Deloitte) (August 19) More

  • Thailand: Thailand’s export control regime: Are your shipments ready? (Alvarez & Marsal) (July 31) More

  • Vietnam: Amendments to customs law enacted (KPMG) (September 15) More

  • Vietnam: Vietnam’s VAT refund: expanded eligibility and stricter compliance rules (Ascentium) (August 27) More

  • Vietnam: Transfer pricing of intercompany loans and interest expenses in Vietnam (Ascentium) (August 26) More

  • Vietnam: Vietnam’s International Financial Centre: tax incentives and regulatory advantages (Ascentium) (August 26) More

  • Vietnam: Guidance on implementation of the foreign trade management law (KPMG) (August 8) More

  • Vietnam: Decree, Circular implementing Personal Income Tax Law (Baker McKenzie) (July 30) More

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​​Europe​

  • Austria: Parcel levy on distance sales effective October 1, 2026 (KPMG) (August 26) More

  • Belgium: Rulings on copyright tax regime: Retroactive application for computer programs (Deloitte) (September 15) More

  • Belgium: Tax authorities clarify updated BEPS 13 transfer pricing forms and CbC reporting (Deloitte) (September 11) More

  • Belgium: Social security applicable on RSUs granted by a foreign parent company (Deloitte) (August 13) More

  • Belgium: Guidance on individual income tax aspects of new capital gains tax on financial assets (in Dutch) (Government) (August 3) More

  • Belgium: Belgium announces proposed e-reporting requirements beginning in 2028 (EY) (August 1) More

  • Belgium: Capital gains tax: Tax authorities issue guidance (Deloitte) (July 31) More

  • Bulgaria: Kamenitza case – transfer pricing – acquisition of trade mark – CUP – DEMPE (Supreme Administrative Court) (in Bulgarian) (TPcases) (August 27) More

  • Croatia: Proposed tax measures to address inflation (KPMG) (September 4) More

  • Croatia: Croatia legislates for new Windfall Profits Tax (VitalLaw) (August 11) More

  • Czech Republic: Inventec case – transfer pricing – contract manufacturer – TNMM – profit level indicator (in Czech) (Supreme Administrative Court) (TPcases) (August 18) More

  • Denmark: Updated dividend withholding tax refund procedure (KPMG) (September 12) More

  • EU: A&P Deco case (Application of EU VAT Directive to transfers of businesses and related leasing arrangements) (EGC decision) (September 14) More

  • EU: E-News from KPMG’s EU Tax Centre (KPMG) (September 12) More

  • EU: Public consultation on alignment of VAT rules with circular economy (KPMG) (September 12) More

  • EU: EU trade update (Deloitte) (September 12) More

  • ​EU: Information powers of authorities and fundamental principles of law under the EU court’s microscope (Jonathan Schwarz) (September 9) More

  • EU: M&A tax talk: DAC 6 and Mandatory Disclosure Rules (Deloitte) (August 25) More

  • EU: E-News from KPMG’s EU Tax Centre (KPMG) (August 24) More

  • EU: European Commission’s ambitious tax simplification package (KPMG) (August 19) More

  • EU: Guidance documents to support carbon border adjustment mechanism (CBAM) implementation (KPMG) (August 18) More

  • EU: European Commission publishes a series of guidance documents to support CBAM implementation in the definitive period (European Commission) (August 17) More

  • EU: European Commission reviews Foreign Subsidies Regulation and updates public CbC reporting tool (KPMG) (August 14) More

  • EU: E-News from KPMG’s EU Tax Centre (KPMG) (August 13) More

  • EU: Competing in Europe’s green-industrial transition - Navigating the EU funding landscape in today’s complex new reality (KPMG) (August 8) More

  • EU: EU tax alert (Loyens & Loeff) (August 7) More

  • EU: Permanent Establishments Series #4: Allocation of profits if a PE is considered present – New York office Snippet (Loyens & Loeff) (August 7) More

  • EU: Globalized State Aid: Understanding Europe’s Foreign Subsidies Regulation (PwC video, 26:49) (August 5) More

  • EU: CJEU rules Charter of Fundamental Rights applies in VAT matters (Deloitte) (August 4) More

  • EU: Schoger II case (Does Austria’s VAT exemption for services provided between companies in financial, insurance, and pension fund sector, breach EU State aid rules?) (European Court of Justice) (Court decision) (August 3) More

  • EU: FASTER: European harmonization will not put an end to national specificities (Deloitte) (August 1) More

  • EU: FASTER directive: Key developments and practical considerations (Deloitte) (August 1) More

  • EU: The eTRC under FASTER: Beyond the certificate, a new approach to evidence and process (Deloitte) (August 1) More

  • EU: E-News from KPMG’s EU Tax Centre (KPMG) (July 31) More

  • EU: European Parliament resolution on feasibility of 28th tax regime; FISC public hearing on DAC recast proposal (KPMG) (July 31) More

  • EU and Germany: Requiring 100% ownership for VAT grouping incompatible with EU law (General Court decision); other German VAT developments (KPMG) (August 7) More

  • EU and France: CJEU referral on compatibility with EU law of French tax on share buybacks (KPMG) (July 31) More

  • EU, France, Germany, and Italy: Formal EC notice requesting France, Germany, and Italy to align with PSD; EC updates on DAC9 infringement proceedings (KPMG) (July 31) More

  • EU and UK: TOGCs and leases - a rich tapestry (Slaughter and May) (September 8) More

  • Finland: Bill to implement tax changes (in Finnish) (Government) (September 14) More

  • Finland: Tax measures in draft budget for 2027 (KPMG) (August 27) More

  • Finland: Finland proposes corporate tax cut to 18% in draft 2027 budget (Academy of Tax Law) (August 11) More

  • France: Comments on Ariston transfer pricing case (David Zářecký on LinkedIn) (September 10) More

  • France: FTA issues new guidelines on extension of exceptional temporary surtax (Deloitte) (September 9) More

  • France: Management package gains remain exposed to salary taxation (Baker McKenzie) (September 4) More

  • France: France issues guidance clarifying electronic invoicing and reporting reform with implications for businesses (EY) (August 24) More

  • France: Tax updates on “Charasse Amendment,” reinvestment under share contribution deferral regime, preferential tax regimes, and interest deductibility (KPMG) (August 21) More

  • France: Public country-by-country (CbC) reporting requirements (KPMG) (August 8) More

  • France: Deadline extended for withholding tax refund claims (KPMG) (August 14) More

  • France: Updated guidance on temporary surtax for large companies (in French) (Tax authorities) (August 14) More

  • France: Ariston case (whether a French subsidiary’s assumption of the full costs of closing a production site, in the context of a group restructuring, constituted an indirect transfer of profits to its Italian parent) (Paris Administrative Court of Appeal) (in French) (TPcases) (August 7) More

  • France: Regulatory framework established for e-invoicing and digital reporting reform (KPMG) (July 31) More

  • France and EU: CJEU referral on compatibility with EU law of French tax on share buybacks (KPMG) (July 31) More

  • France, Germany, Italy, and EU: Formal EC notice requesting France, Germany, and Italy to align with PSD; EC updates on DAC9 infringement proceedings (KPMG) (July 31) More

  • Germany: Application of minimum taxation rules resulting in permanent loss of tax loss carryforwards upheld (Federal Fiscal Court decision) (KPMG) (September 12) More

  • Germany: Law implementing DAC9 adopted by lower house of Parliament; other tax developments (KPMG) (August 26) More

  • Germany: Government approves draft Annual Tax Act 2026 (Deloitte) (August 15) More

  • Germany: CJEU referral on taxation of upstream merger gains (KPMG) (August 14) More

  • Germany: Federal tax court refers German tax treatment of cross-border mergers to CJEU (Deloitte) (August 11) More

  • Germany: Federal tax court adopts broad interpretation of partnership double deduction rule (Deloitte) (August 8) More

  • Germany: Australia / Germany treaty case (German tax liability not triggered by new Australia / Germany treaty) (Federal Tax Court) (in German) (Court decision) (August 3) More

  • Germany: Germany / Spain treaty case (German tax liability triggered by new Germany / Spain treaty) (Federal Tax Court) (in German) (Court decision) (August 3) More

  • Germany and EU: Requiring 100% ownership for VAT grouping incompatible with EU law (General Court decision); other German VAT developments (KPMG) (August 7) More

  • Germany, Italy, EU, and France: Formal EC notice requesting France, Germany, and Italy to align with PSD; EC updates on DAC9 infringement proceedings (KPMG) (July 31) More

  • Greece: Draft bill proposes foreign direct investment incentive regime (Deloitte) (September 9) More

  • Greece: Draft bill on new incentives for foreign direct investment (in Greek) (Government) (September 7) More

  • Greece: Minister of Finance issues FY 2024 list of jurisdictions with preferential tax regime (Deloitte) (September 3) More

  • Greece: Investment aid for strategic defence, vehicle and aircraft manufacturing sectors (Deloitte) (August 28) More

  • Greece: VAT treatment of branch and head office (Supreme Administrative Court decision) (KPMG) (August 27) More

  • Hungary: Guidance on 2025 changes to OECD Model Treaty and Commentary (in Hungarian) (Tax authorities) (September 14) More

  • Hungary: Proposed legislation to implement EU Recovery and Resilience Facility submitted to Parliament (KPMG) (August 5) More

  • Hungary: Legislation on amendments to country’s extra profit tax on oil producers (in Hungarian) (Government) (August 3) More

  • Ireland: Updated guidance on GloBE rules (pre-transition current and deferred tax adjustments) (Tax authorities) (September 7) More

  • Italy: Pillar Two side-by-side package transposed into domestic law (Deloitte) (September 4) More

  • Italy: Data centres and permanent establishments: Italy’s expanding enforcement meets treaty limits (Michele Dimonte and Francesco Olivieri, BonelliErede) (September 3) More

  • Italy: Input VAT recovery deadlines extended (KPMG) (September 3) More

  • Italy: DST case – does Italy’s DST apply to direct sales by platform owner? (in Italian) (First-Instance Tax Court of Milan) (Court decision) (August 31) More

  • Italy: Comment on Illva Saronno transfer pricing case – TNMM – selection of comparables (David Zářecký on LinkedIn) (August 27) More

  • Italy: Drawing the line: when does an online store escape the Italian DST's marketplace definition? (Michele Dimonte) (August 27) More

  • Italy: Direct online sales fall outside scope of digital services tax (court decision) (KPMG) (August 14) More

  • Italy: Overview of “omnibus” tax decree (in Italian) (Tax authorities) (August 14) More

  • Italy: Tax court decision confirms no DST is due if platform does not act as intermediary (Deloitte) (August 8) More

  • Italy: Guidance on Pillar Two compliance (KPMG) (August 1) More

  • Italy: Company effectively managed in Italy and thus subject to Italian corporate income tax (Supreme Court decision) (KPMG) (July 31) More

  • Italy: Guidance on use of the voluntary disclosure (ravvedimento operoso) mechanism to spontaneously regularize any non-compliance with GloBE reporting and notification obligations (in Italian) (Tax authorities) (July 30) More

  • Italy, EU, France, and Germany: Formal EC notice requesting France, Germany, and Italy to align with PSD; EC updates on DAC9 infringement proceedings (KPMG) (July 31) More

  • Lithuania: 200% deduction for investment in advanced technologies – draft tax law amendments (in Lithuanian) (Government) (August 31) More

  • Lithuania: Updated guidance on thin capitalisation rules (in Lithuanian) (Tax authorities) (August 14) More

  • Luxembourg: Luxembourg publishes draft law implementing ViDA measures applicable from 1 January 2027 (EY) (August 20) More

  • Luxembourg: Luxembourg proposes to extend DAC7 reporting framework to non-EU jurisdictions (EY) (August 15) More

  • Luxembourg: Luxembourg proposes further changes to Pillar Two law to implement OECD Side-by-Side Package (EY) (August 13) More

  • Luxembourg: Court ruling that serves as a reminder that you can't force a lender to pretend a distressed borrower is still creditworthy (David Zářecký on LinkedIn) (August 12) More

  • Luxembourg: E-invoicing could become mandatory for domestic B2B transactions as from 2028 (Deloitte) (August 7) More

  • Luxembourg: Draft law expanding scope of mandatory e-invoicing (KPMG) (August 4) More

  • Luxembourg: Group Financing Company case – whether the partial waiver of interest on an intra-group loan to a financially distressed affiliate, and the deductibility of interest paid on related bonds, complied with the arm’s length principle (Administrative Court decision) (in French) (TPcases) (August 4) More

  • Luxembourg: Luxembourg moves closer to mandatory B2B e-invoicing (EY) (August 1) More

  • Luxembourg: Administrative Court confirms arm's-length nature of debt restructuring (Loyens & Loeff) (July 31) More

  • Monaco: Draft legislation would implement Pillar Two minimum taxation rules (KPMG) (August 14) More

  • Montenegro: Automatic exchange of cross-border tax rulings and transfer pricing agreements with EU authorities (in Montenegrin) (Government) (August 18) More

  • Netherlands: 2027 Tax Plan submitted to Parliament, includes full incorporation of Pillar Two side-by-side package (KPMG) (September 17) More

  • Netherlands: Budget Day 2026: real estate update (Loyens & Loeff) (September 16) More

  • Netherlands: Dutch Tax Plans 2027: a predictable package in a minority government setting (Loyens & Loeff) (September 16) More

  • Netherlands: Mandatory e-invoicing and digital reporting proposed for B2B transactions (KPMG) (September 16) More

  • Netherlands: Netherlands publishes budget proposals with key tax legislative updates for 2027 (EY) (September 16) More

  • Netherlands: The Hague Court of Appeal rules on arm's-length pricing of intragroup credit facilities with headroom (EY) (September 16) More

  • Netherlands: Unrealized losses may be forfeited following a change in shareholders (Supreme Court decision) (KPMG) (September 15) More

  • Netherlands: Dutch Supreme Court: unrealised losses fall within the loss restriction rules upon a share transfer (Loyens & Loeff) (September 12) More

  • Netherlands: Public consultation on revision of treaty policy regarding service payments (in Dutch) (Government) (September 12) More

  • Netherlands: Government’s appraisal of EU’s Omnibus proposal (in Dutch) (Government) (September 7) More

  • Netherlands: Estimated cost for Netherlands of EU’s Omnibus proposal (in Dutch) (Jan van de Streek and Jan Vleggeert) (August 31) More

  • Netherlands: Interest deduction disallowed in “debt push down” structure (Amsterdam Court of Appeal decision) (KPMG) (August 28) More

  • Netherlands: Dutch Acquisition Finance case – interest deductibility – debt pushdown – shareholder loan (Amsterdam Court of Appeal) (in Dutch) (TPcases) (August 25) More

  • Netherlands: Updated decree on interpretation of double tax treaties (in Dutch) (Government) (August 21) More

  • Netherlands: Updated Q&A guidance on GloBE rules (in Dutch) (Tax authorities) (August 13) More

  • Netherlands: Further Dutch tax policy guidance on foreign pension funds (Loyens & Loeff) (August 12) More

  • Netherlands: Recent tax developments for Dutch pension funds (Loyens & Loeff) (August 12) More

  • Netherlands: Classification of certain foreign legal entities (KPMG) (August 7) More

  • Netherlands: Dutch Tax Authorities publish new guidance on the qualification of team co-investment and carried interest vehicles as fund for joint account (Loyens & Loeff) (August 5) More

  • Netherlands: Comparability, to a Dutch company, of a Lebanese joint-stock company (in Dutch) (Tax authorities) (August 3) More

  • Netherlands and Australia: Payments for software: royalties vs. business profits (Stuart Landsberg on LinkedIn)  (August 4) More

  • North Macedonia: Draft law on e-invoicing (KPMG) (August 25) More

  • Poland: Debit note does not allow VAT deduction after limitation period expires (Supreme Administrative Court decision); other tax developments (KPMG) (September 15) More

  • Poland: Draft bill to impose higher tax burden on energy sector (in Polish) (Government) (September 14) More

  • Poland: Proposed temporary corporate tax rate increase for energy and fuel sectors; other tax developments (KPMG) (September 9) More

  • Poland: Proposed amendments to income tax regulations; other tax developments (KPMG) (September 3) More

  • Poland: Proposed tax system reform; other tax developments (KPMG) (August 26) More

  • Poland: Polish Government publishes draft legislation increasing the CIT rate to 22% for large taxpayers and Pillar Two group entities (EY) (August 25) More

  • Poland: Updated draft of proposed corporate income tax amendments; other tax developments (KPMG) (August 19) More

  • Poland: PSD exemption denied for indirect shareholders under look-through approach (court decision) (KPMG) (August 14) More

  • Poland: Proposed changes to tax rulings regime; other tax developments (KPMG) (August 11) More

  • Poland: Publication of draft digital services tax bill (KPMG) (August 11) More

  • Poland: Poland publishes draft legislation introducing digital services tax (EY) (August 6) More

  • Poland: Proposed windfall profits tax on liquid fuels referred to Constitutional Tribunal; other tax developments (KPMG) (August 5) More

  • Poland: President’s statement on 60% windfall tax (in Polish) (Government) (August 3) More

  • Poland: Digital Services Tax — latest developments and policy direction (EY) (July 30) More

  • Portugal: New guidance available on credit notes and VAT returns (Deloitte) (August 21) More

  • Portugal: New ordinance introduces phased amendments to VAT compliance and reporting obligations (EY) (August 18) More

  • Portugal: Tax authorities issue Circular No. 4/2026 on municipal property tax treatment of wind and solar power generation facilities (EY) (August 18) More

  • Portugal: Portugal approves the Top-up Tax return - Modelo 64 - for Pillar Two purposes (EY) (August 1) More

  • Romania: "TechUp Romania" scheme enacted (KPMG) (September 12) More

  • Serbia: Amendments to corporate income tax law (KPMG) (September 12) More

  • Serbia: Amendments to e-invoicing rulebook (KPMG) (August 25) More

  • Spain: Wealth tax exemption requires robust business evidence (Baker McKenzie) (September 4) More

  • Sweden: Bill to amend administrative rules on reporting of dividend withholding tax (in Swedish) (Government) (September 7) More

  • Sweden: Draft legislation introducing payroll tax super deduction for R&D salary costs submitted to Council on Legislation (Lagrådet) (KPMG) (August 24) More

  • Sweden: Proposal to enhance R&D tax incentive (in Swedish) (Government) (August 19) More

  • Switzerland: Swiss Supreme Court confirms transfer pricing adjustments can have major VAT implications, especially for businesses with limited VAT recovery (Baker McKenzie) (September 15) More

  • Switzerland: Future tax reforms boost competitiveness strategy (Baker McKenzie) (September 9) More

  • UK: UK VAT refunds for non-UK businesses in a VAT group (Tax authorities) (September 16) More

  • UK: Knights Developments case: Property developer profits taxable in UK under Article 6 of Isle of Man income tax treaty (Upper Tribunal decision) (KPMG) (September 11) More

  • UK: Tax investigations and disputes newsletter (Macfarlanes) (September 10) More

  • UK: Promoting the UK as a Treasury Centre (Slaughter and May) (September 9) More

  • UK: Branching out: what the Barclays case means for UK VAT grouping (Macfarlanes) (September 8) More

  • UK: Knights Developments case (Trading profits from land development in UK: applicability of Art. 6 and Art. 13 of Isle of Man / UK double tax treaty) (Court decision) (September 7) More

  • UK: Can we fix it? Yes, we must! HMRC’s new error correction powers (Macfarlanes) (September 2) More

  • UK: Knights Developments – UK Upper Tribunal finds that profits from the sale of developed land constituted income from immovable property for Treaty purposes (Neal Armstrong) (August 27) More

  • UK: HMRC publish guidance on short-term business visitors (Deloitte) (August 18) More

  • UK: UK changes to taxing foreign profits would carry economic risk (Macfarlanes) (August 7) More

  • UK: UK government confirms repeal of low-value import relief (KPMG) (August 7) More

  • UK: Changes to the VAT Capital Goods Scheme (Tax authorities) (August 5) More

  • UK: HMRC publishes updates to the capital allowances guidelines for compliance (Deloitte) (August 4) More

  • UK: Responding to Schedule 36 notices: a practical guide (Slaughter and May) (August 4) More

  • UK: Transitional approach to GloBE Information Return filing and exchange (updated) (Tax authorities) (August 4) More

  • UK: Payments in satisfaction of related party debts treated as non-deductible distributions (Upper Tribunal decision) (KPMG) (July 31) More

  • UK and Canada: Canada ratifies UK accession to CPTPP (Deloitte) (August 29) More

  • UK and EU: TOGCs and leases - a rich tapestry (Slaughter and May) (September 8) More

  • Ukraine: Parliament advances VAT on e-commerce; Cabinet resubmits customs companion bill (KPMG) (August 19) More

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Africa 

  • Africa: Overview of recent tax developments (July / August 2026) (KPMG) (September 2) More

  • Botswana: Substantial economic presence regulations (Government) (August 31) More

  • Egypt: New tax laws introduce VAT, income tax, dispute resolution, and stamp tax changes (KPMG) (September 4) More

  • Egypt: How Egypt's latest income tax reforms can improve cash flow, investment decisions, and long-term growth (Kozman & Co on LinkedIn) (August 17) More

  • Egypt: Egypt announces second tax facilitation package (EY) (August 15) More

  • Egypt: VAT law amendments change treatment of certain goods and services (Deloitte) (August 6) More

  • Ghana: Key tax and regulatory highlights of the 2026 mid-year budget review (Deloitte) (August 19) More

  • Ghana: Ghana enacts new investment law substantially affecting technology transfer arrangements (EY) (August 6) More

  • Ghana: Mid-year budget review outlines customs, excise, and VAT measures (KPMG) (July 30) More

  • Kenya: Tax Appeals Tribunal allows utilization of overpaid tax against outstanding tax liabilities (EY) (August 20) More

  • Mauritania: VAT compliance obligations for non-resident digital service vendors (KPMG) (August 21) More

  • Mauritius: Regulations which provide detailed rules for applying QDMTT (Government) (September 14) More

  • Mauritius: Finance Act 2026 introduces changes to income tax and VAT, including amendments to Pillar Two rules and rules for suppliers of digital services (KPMG) (August 19) More

  • Nigeria: Updates to deep offshore oil and gas projects tax incentives framework (KPMG) (September 17) More

  • Nigeria: Nigeria releases guidelines for Economic Development Tax Incentive, commencing application process for eligible businesses (EY) (July 31) More

  • South Africa: Proposed digital VAT model: What businesses should understand (Deloitte) (September 17) More

  • South Africa: Public consultation paper on e-invoicing and digital reporting (Government) (August 31) More

  • South Africa: Public consultation on e-invoicing and digital reporting (KPMG) (August 21) More

  • South Africa: Guidance on tax consequences arising from cash grants made by an employer to an employee share incentive trust, the receipt thereof by the share incentive trust, and the vesting of shares in qualifying employees (Tax authorities) (August 18) More

  • South Africa: Advance Pricing Agreement programme in operation from September 2026 (PwC) (August 17) More

  • South Africa: SARS finalizes APA rules, as pilot program goes live (Deloitte) (August 15) More

  • South Africa: South Africa proposes domestic transfer pricing rules for Special Economic Zones (EY) (August 15) More

  • South Africa: South African Revenue Service releases final guidance for APA pilot program (EY) (August 13) More

  • South Africa: Update on implementation of advance pricing agreement program (Deloitte) (July 30) More

  • Tanzania: Regulations clarifying excise duty regime for non-resident providers of digital services (KPMG) (August 15) More

  • Tanzania: Tanzania introduces mandatory electronic payment for specific identified transactions (EY) (August 15) More

  • Zanzibar: Non-resident digital services providers to register for VAT (KPMG) (August 15) More

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Middle East & Central Asia​​​

  • Bahrain: Updated VAT guides and enhanced registration service (KPMG) (August 25) More

  • Bahrain: Bahrain issues domestic minimum top-up tax return filing manual (EY) (August 24) More

  • Bahrain: Updated VAT guidance for insurance and reinsurance (KPMG) (August 11) More

  • Bahrain: Updated VAT registration, excise registration, and general VAT guides (KPMG) (August 4) More

  • Israel: Financing structure used in M&A transaction was artificial arrangement to avoid tax on repatriation of local profits (District Court decision) (KPMG) (August 1) More

  • Kazakhstan: Proposed tax measures for foreign e-commerce and electronic service providers (KPMG) (September 16) More

  • Oman: VAT Executive Regulations amended for e-invoicing implementation (KPMG) (August 14) More

  • Pakistan: Recent guidance on income tax, sales tax, and customs duties (KPMG) (September 9) More

  • Qatar: Decisions implementing administrative aspects of GloBE rules, including currency conversion rules, simplified reporting procedures, and transitional CbC reporting safe harbour (Tax authorities) (September 7) More

  • Qatar: Qatar publishes first wave of implementing decisions for Global and Domestic Minimum Tax framework (EY) (September 4) More

  • Qatar: GTA opens Pillar Two registration service on Dhareeba platform (Deloitte) (August 7) More

  • Qatar: Qatar launches Pillar Two registration and notification service through Dhareeba portal (EY) (August 7) More

  • Saudi Arabia: Procedural guide on tax and customs operations in 4 SEZs (in Arabic) (Government) (September 14) More

  • Saudi Arabia: Saudi Arabia issues procedural guide on tax and customs operations in Special Economic Zones (EY) (September 4) More

  • Saudi Arabia: Saudi Arabia approves economic substance requirements regulations for Special Economic Zones (EY) (August 18) More

  • Saudi Arabia: Final economic substance regulations for special economic zones (KPMG) (August 12) More

  • Saudi Arabia: E-invoicing mandatory for taxpayers with revenue above SAR 187,500 (KPMG) (July 30) More

  • UAE: FTA introduces new input tax obligations (Baker McKenzie) (September 4) More

  • UAE: Due diligence requirements for input VAT recovery (Tax authorities) (August 31) More

  • UAE: FTA Decision No. 13 of 2026 on verification of supplies before Input Tax deduction (PwC) (August 28) More

  • UAE: New due diligence requirements for input VAT recovery related to tax evasion (KPMG) (August 27) More

  • UAE: UAE issues decision introducing due diligence requirements for input VAT recovery (EY) (August 27) More

  • UAE: FTA issues registration and deregistration deadlines for top-up tax purposes (Deloitte) (August 18) More

  • UAE: Corporate Tax treatment of payments made in respect of Additional Tier 1 instruments by banks (Tax authorities) (August 14) More

  • UAE: Binding VAT directives on tax transactions (KPMG) (August 7) More

  • UAE: Guidance on registration requirements and notification timelines for domestic minimum top-up tax (KPMG) (August 7) More

  • UAE: Guidance on application of Pillar Two side-by-side package (KPMG) (July 31) More

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Americas​​

  • Argentina: Argentina proposes "Super RIGI" bill to create enhanced incentives regime for large-scale investments in new industries (EY) (August 15) More

  • Brazil: Non-resident businesses likely subject to mandatory NF-e issuance from December 1, 2026, under IBS/CBS e-invoicing implementation calendar (KPMG) (August 7) More

  • Brazil: Publication of IBS/CBS e-invoicing implementation calendar under consumption tax reform (KPMG) (August 7) More

  • Canada: Canada introduces legislation to implement counter-tariffs (EY) (September 17) More

  • Canada: Canadian government announces new productivity mega deduction for capital investments (EY) (September 17) More

  • Canada: Government introduces new Productivity Mega Deduction (Government) (September 16) More

  • Canada: Greater tax certainty for major investments in Canada: Advance Income Tax Rulings (AITR) program (Tax authorities) (September 16) More

  • Canada: CRA finds that entering into an employment contract indemnifying an employee against reportable-transaction penalties was not a reportable transaction (Neal Armstrong) (September 11) More

  • Canada: Canada extends suspension of federal excise tax on fuel (EY) (September 9) More

  • Canada: Harvard Properties case – Federal Court of Appeal finds in a section 160 context that the FMV of a note and preferred shares equaled the cash amount that their transferee agreed to pay for them (Neal Armstrong) (September 9) More

  • Canada: Comment on Husky Energy case – beneficial ownership under Canada / Luxembourg treaty (Błażej Kuźniacki on LinkedIn) (September 8) More

  • Canada: Comment on Foresters case (Kevin Kelly on LinkedIn) (September 3) More

  • Canada: CRA expands its EIFEL webpage to provide more detailed guidance on the financing (non borrowing-lending) IFE and IFR rules (Neal Armstrong) (September 2) More

  • Canada: Proposed simplified transfer pricing documentation requirements for small taxpayers and partnerships (KPMG) (August 19) More

  • Canada: Finance releases second package of hybrid mismatch rules (PwC) (August 17) More

  • Canada: Department of Finance releases draft legislative proposals to amend the second package of hybrid mismatch rules (EY) (August 14) More

  • Canada: Canada launches public consultations on steel imports and imposes surtax on wood cabinets and vanities (EY) (August 13) More

  • Canada: Starton Therapeutics effectively continued to the US through creating a new Delaware Holdco to which its shareholders transferred directly or through exchangeable shares (Neal Armstrong) (August 5) More

  • Canada: Dept. of Finance releases draft legislative proposals for Budget 2025 and other previously announced measures (EY) (July 30) More

  • Canada: Government launches consultation on draft legislation for various tax measures (Government) (July 30) More

  • Canada and US: US announces import bans and modified tariffs on Canadian alcoholic beverages, dairy, and motor vehicle-related products (KPMG) (September 10) More

  • Canada and US: US bans certain Canadian alcoholic beverages, dairy and motor vehicle products under section 338; modifies scope of existing 50% duties (EY) (September 10) More

  • Canada and US: 50% US tariff on certain Canadian imports – US Customs and Border Protection guidance (Government) (August 31) More

  • Canada and US: Canada imposes counter-tariffs on certain US imports (Government) (August 31) More

  • Canada and US: US / Canada tariffs: timeline of key dates and documents (Blakes) (August 31) More

  • Canada and UK: Canada ratifies UK accession to CPTPP (Deloitte) (August 29) More

  • Canada and US: Canada announces counter-tariffs in response to new US tariffs (EY) (August 29) More

  • Canada and US: Canada announces counter-tariffs on US goods (KPMG) (August 27) More

  • Canada and US: Canada announces targeted countermeasures and substantive support for workers and businesses in response to US tariffs (Government) (August 27) More

  • Canada and US: US Customs and Border Protection issues guidance on filing entries as section 338 duties on certain Canadian goods take effect (EY) (August 26) More

  • Canada and US: US CBP guidance on section 338 tariffs for certain Canadian imports (KPMG) (August 25) More

  • Canada and US: US suspends additional duties on Canadian imports until August 22 (KPMG) (August 20) More

  • Canada and US: US proposes additional 50% tariffs on select Canadian products (Deloitte) (August 14) More

  • Chile: Report on 2025 transfer pricing audit activities (KPMG) (August 27) More

  • Chile: VAT on online betting and casino platforms; other tax developments (KPMG) (August 21) More

  • Chile: 2026 major tax reform: major changes approved and key considerations for businesses and individuals (Albagli Zaliasnik Abogados) (August 17) More

  • Chile: Chile tax reform bill moves closer to enactment following congressional approval (EY) (August 1) More

  • Colombia: Colombia clarifies reinvestment requirement under Colombia-Spain tax treaty dividend provisions (EY) (September 15) More

  • Colombia: Reconstruction decree and tax rulings (Baker McKenzie) (September 15) More

  • Colombia: Introduction of national carbon market regulatory framework, including national carbon tax (KPMG) (September 9) More

  • Colombia: 2026 wealth tax for pharmaceutical and health logistics (Baker McKenzie) (August 7) More

  • Costa Rica, Dominican Republic, Honduras, and Panama: Central America and the Caribbean: Legislative, administrative, and judicial tax developments (June 2026) (KPMG) (August 4) More

  • Curaçao: Parliament passes Pillar Two legislation (EY) (September 3) More

  • Dominican Republic, Honduras, Panama, and Costa Rica: Central America and the Caribbean: Legislative, administrative, and judicial tax developments (June 2026) (KPMG) (August 4) More

  • Honduras, Panama, Costa Rica, and Dominican Republic: Central America and the Caribbean: Legislative, administrative, and judicial tax developments (June 2026) (KPMG) (August 4) More

  • Latin America: Latin American tax news (August 2026) (Joaquin Kersman) (September 4) More

  • Latin America: Taxation, investment and competitiveness in a changing international landscape: A Latin American perspective (Guillermo Teijeiro) (August 12) More

  • Latin America: Latin American tax news (Joaquin Kersman) (August 6) More

  • Mexico: Proposed tax measures in 2027 Economic Package (KPMG) (September 15) More

  • Mexico: 2027 economic package submitted to Chamber of Deputies (Deloitte) (September 11) More

  • Mexico: Amendments to general rules under anti-money laundering law (KPMG) (August 15) More

  • Mexico: SAT invites taxpayers to apply for up to 100% reduction in fines and surcharges (Deloitte) (July 31) More

  • Panama, Costa Rica, Dominican Republic, and Honduras: Central America and the Caribbean: Legislative, administrative, and judicial tax developments (June 2026) (KPMG) (August 4) More

  • Uruguay: Decree introducing mechanism to compensate taxpayers covered by stability clauses (in Spanish) (Government) (September 14) More

  • Uruguay: Uruguay repeals QDMTT exclusion Decree and introduces compensation mechanism for taxpayers under stability clauses (EY) (September 4) More

  • US: Calculating QOZ gain recognition on December 31, 2026 (KPMG) (September 17) More

  • US: Updated automatic consent procedures simplify method changes for R&E expenditures and residential construction contracts (PwC) (September 16) More

  • US: IRS eases accounting method changes for R&E expenditures and residential construction contracts (Alvarez and Marsal) (September 15) More

  • US: Trade lines (EY) (September 15) More

  • US: US Tax Court: Taxpayer’s section 245A dividends received deduction limited under section 246(c)(1) to dividends on shares directly held by the taxpayer (KPMG) (September 15) More

  • US: Bruyea case (Whether foreign tax credits under double tax treaties can be used to offset US’s net investment income tax) (Court decision) (September 14) More

  • US: Christensen case (Whether foreign tax credits under double tax treaties can be used to offset US’s net investment income tax) (Court decision) (September 14) More

  • US: Proposed regulations relating to allocation and apportionment of deductions to foreign source section 951A category income (Government) (September 14) More

  • US: Proposed rules address OBBBA expense apportionment of deductions to foreign source income (PwC) (September 12) More

  • US: Report on recent US international tax developments (EY) (September 12) More

  • US: State tax matters (Deloitte) (September 12) More

  • US: US revises section 338 tariffs on Canadian goods and imposes targeted import bans (PwC) (September 12) More

  • US: IRS expands safe harbour for section 45Q carbon sequestration credit (PwC) (September 11) More

  • US: Measure twice, elect once: modeling section 987 relief before committing (PwC podcast, 33 mins) (September 11) More

  • US: Proposed regulations: Allocation and apportionment of deductions to foreign source section 951A category income and DEI (KPMG) (September 11) More

  • US: Proposed regulations: Qualified opportunity fund (QOF) reporting and certification procedures (KPMG) (September 11) More

  • US: US Tax Court: Final partnership adjustment held timely under BBA limitations period rules (KPMG) (September 11) More

  • US: Federal Circuit Court of Appeals holds taxpayers may not offset US net investment income tax with foreign tax credit (EY) (September 10) More

  • US: 1% floor on charitable deductions may erode NOL carryovers (KPMG) (September 9) More

  • US: Automatic accounting method change procedures for R&E expenditures under Rev. Proc. 2026-32 (KPMG) (September 9) More

  • US: IRS accepting applicants for 2027 CAP program beginning September 8 (KPMG) (September 9) More

  • US: Trump proposes tariffs on generic pharmaceuticals – what companies should know (PwC) (September 9) More

  • US: Lights, camera...tax breaks! (Alex Parker) (September 8) More

  • US: President endorses data center development, entertainment tax incentive (Deloitte) (September 8) More

  • US: Trade corner (Deloitte) (September 8) More

  • US: Treasury, IRS release wave of tax guidance (Deloitte) (September 8) More

  • US: US Federal Circuit Court of Appeals finds that Art. XXIV of the Canada / US treaty did not create a right to an FTC independent of the Code provisions (Neal Armstrong) (September 8) More

  • US: Final regulations: Deduction for qualified passenger vehicle loan interest enacted under OBBBA (KPMG) (September 5) More

  • US: Rev. Proc. 2026-32: Automatic accounting method change procedures for R&E expenditures and residential construction contracts (KPMG) (September 5) More

  • US: State tax matters (Deloitte) (September 5) More

  • US: Tax news & views (Deloitte) (September 5) More

  • US: Federal Circuit narrows treaty-based FTC relief (PwC) (September 4) More

  • US: Report on recent US international tax developments (EY) (September 4) More

  • US: Trade lines (EY) (September 4) More

  • US: US Customs and Border Protection issues notice seeking comment on heightened import disclosure and supply chain visibility requirements (EY) (September 3) More

  • US: Will Side-By-Side survive a change in DC? (Alex Parker) (September 3) More

  • US: Federal Circuit: Foreign tax credits under Canadian and French tax treaties cannot offset net investment income tax (KPMG) (September 2) More

  • US: Proposed regulations address OBBBA amendments to s. 951 and 951A pro rata share rules (Deloitte) (September 2) More

  • US: US CBP seeks comments on heightened import disclosure and supply chain visibility requirements (KPMG) (September 2) More

  • US: Maryland digital advertising tax case (Apple) – tax held to be invalid, for several reasons (Court decision) (August 31) More

  • US: Maryland digital advertising tax case (Google) – tax held to be invalid, for several reasons (Court decision) (August 31) More

  • US: Maryland digital advertising tax case (Peacock TV) – tax held to be invalid, for several reasons (Court decision) (August 31) More

  • US: Rules for allocation of CFC income among US shareholders – proposed regulations (Government) (August 31) More

  • US: FCC revises “Covered List” treatment of certain power inverters eligible for section 45X credit (KPMG) (August 29) More

  • US: Proposed regulations would implement OBBBA's overhaul of CFC pro-rata share rules (EY) (August 29) More

  • US: Report on recent US international tax developments (EY) (August 29) More

  • US: State tax matters (Deloitte) (August 29) More

  • US: US Court of Federal Claims: Canadian charity not entitled under Canada treaty to refund of pro rata share of tax withheld on dividend income earned through Canadian unit trust (KPMG) (August 29) More

  • US: Cost-sharing transfer pricing case points to arm’s-length irony (Seema Kejriwal) (August 28) More

  • US: Short (critical) memo on the decision of the Maryland Tax Court on the Maryland Digital Advertising Tax (Darien Shanske on SSRN) (August 28) More

  • US: Treasury proposes new CFC pro rata share rules (PwC) (August 28) More

  • US: How IRS exam trends may reshape crypto compliance (Deloitte) (August 27) More

  • US: Proposed regulations address scope of new exclusion from FDDEI for "excluded property sales income" (EY) (August 26) More

  • US: Proposed regulations: Guidance under section 951(a) on pro rata share of subpart F income, tested income, or tested loss of CFCs (KPMG) (August 26) More

  • US: Failure to timely make section 865(h)(2)(A) election to resource gain as foreign-source income (Jason Hoerner on LinkedIn) (August 25) More

  • US: How post-importation transfer pricing adjustments could impact US customs value and reporting (PwC) (August 25) More

  • US: Is tax “law”? (Luís C. Calderón Gómez) (August 25) More

  • US: Maryland Tax Court finds digital advertising tax invalid in three refund cases (PwC) (August 25) More

  • US: Proposed rules clarify section 250 property dispositions (PwC) (August 25) More

  • US: Proposed regulations under IRC section 987 would permit an election under which CFCs generally would not compute or recognize IRC section 987(3) gain or loss (EY) (August 24) More

  • US: Report on recent US international tax developments (EY) (August 24) More

  • US: State tax matters (Deloitte) (August 24) More

  • US: IRS updates FAQs regarding section 163(j) limitation on the deduction for business interest expense (KPMG) (August 20) More

  • US: Limited partners! Part Deux: The Fifth Circuit rewrites the LP rules … again (Alvarez & Marsal) (August 20) More

  • US: Proposed regulations: Guidance under section 250(b)(3) on exclusion from DEI of income from sales or other dispositions of certain property (KPMG) (August 20) More

  • US: Proposed regulations would ease section 987 rules for CFCs (PwC) (August 20) More

  • US: USCIT upholds IEEPA suspension of de minimis treatment in Axle of Dearborn (Alvarez & Marsal) (August 20) More

  • US: US CBP begins enforcement procedures to check accuracy of data on importer of record; inaccurate CBP Form 5106 information may trigger immediate voiding of IOR numbers (EY) (August 20) More

  • US: Proposed regulations on foreign currency gain or loss with respect to a QBU of controlled foreign corporations (KPMG) (August 19) More

  • US: Tenth Circuit: Taxpayer’s request for rehearing en banc in Liberty Global denied (KPMG) (August 19) More

  • US: Digital advertising services tax is unconstitutional (Maryland State Tax Court decision) (KPMG) (August 18) More

  • US: Fifth Circuit creates new definition of “limited partner” for self-employment tax purposes (PwC) (August 15) More

  • US: Notice 2026-50: Section 45Q safe harbour for carbon oxide sequestration expanded and extended (KPMG) (August 15) More

  • US: Regs proposed on CFC tax year changes, 10% disallowance of FTCs on section 951A PTEP (Deloitte) (August 15) More

  • US: Report on recent US international tax developments (EY) (August 15) More

  • US: State tax matters (Deloitte) (August 15) More

  • US: US imposes section 232 tariffs on unmanned aircraft systems (drones) and components (KPMG) (August 15) More

  • US: US President issues section 232 proclamation imposing tariffs of up to 100% on unmanned aircraft systems and their components (EY) (August 15) More

  • US: Fifth Circuit: “Limited partner” for purposes of exception to self-employment income means a partner who plays no significant role in managing or running business (KPMG) (August 14) More

  • US: IRS insights (Deloitte) (August 14) More

  • US: US Trade Court: IEEPA authorizes suspension of de minimis treatment (KPMG) (August 14) More

  • US: Treasury proposes CFC exemption election under Section 987 (PwC) (August 14) More

  • US: Old-school offshore tax planning is reaching the end of its useful life (EideBailly) (August 13) More

  • US: Why "parity" is the golden thread in digital asset tax reform (PwC podcast, 9:49) (August 12) More

  • US: Guidance on leave credits, foreign taxes, backup withholding, saver’s match released (Deloitte) (August 11) More

  • US: Tariff refunds: 3 ways to help reduce the process’s corporate risk (EY) (August 11) More

  • US: Trade corner (Deloitte) (August 11) More

  • US: Final regulations: Backup withholding on third party network transactions (KPMG) (August 8) More

  • US: Report on recent US international tax developments (EY) (August 8) More

  • US: Section 232 proclamation establishes minimum import prices and a 15% tariff on polysilicon and derivative products (EY) (August 8) More

  • US: State income tax digest – July 2026 (PwC) (August 8) More

  • US: State tax matters (Deloitte) (August 8) More

  • US: Trade lines (EY) (August 8) More

  • US: US adopts minimum import prices, duties, and investment incentives for polysilicon (solar) sector (KPMG) (August 8) More

  • US: IRS updates FAQs on qualified overtime compensation deduction under OBBBA (KPMG) (August 7) More

  • US: US Tax Court: Qualified dividend income treatment and FTCs denied under section 246(c) anti-abuse rule (KPMG) (August 7) More

  • US: The fine print of tariff refunds to international tax (Alex Parker) (August 6) More

  • US: 2026 multistate and transaction tax highlights: Q1 and Q2 (Alvarez & Marsal) (August 5) More

  • US: Is cost sharing valid under Loper Bright? (Reuven Avi-Yonah on SSRN) (August 5) More

  • US: Courts test Treasury’s rulemaking authority (PwC video, 7:05) (August 4) More

  • US: Proposed regulations address section 898 transition rules and section 960(d)(4) FTC disallowance (PwC) (August 4) More

  • US: Proposed regulations: Allocation of foreign taxes following repeal of section 898(c)(2) one-month deferral election and foreign tax credit disallowance under section 960(d)(4) (KPMG) (August 1) More

  • US: Report on recent US international tax developments (EY) (August 1) More

  • US: State tax matters (Deloitte) (August 1) More

  • US: Tax news & views (Deloitte) (August 1) More

  • US: Trade corner (Deloitte) (August 1) More

  • US: Trade lines (EY) (August 1) More

  • US: Tax Court rejects section 245A limitation (PwC) (July 31) More

  • US: Texas Unauthorized Insurance Premium Tax amnesty: Potential opportunity for Non-admitted Captive Insurance Companies and Insureds (Alverez & Marsal) (July 31) More

  • US: Tax Court addresses Varian FTC calculation (Baker McKenzie) (July 30) More

  • US and Canada: US announces import bans and modified tariffs on Canadian alcoholic beverages, dairy, and motor vehicle-related products (KPMG) (September 10) More

  • US and Canada: US bans certain Canadian alcoholic beverages, dairy and motor vehicle products under section 338; modifies scope of existing 50% duties (EY) (September 10) More

  • US and Canada: 50% US tariff on certain Canadian imports – US Customs and Border Protection guidance (Government) (August 31) More

  • US and Canada: Canada imposes counter-tariffs on certain US imports (Government) (August 31) More

  • US and Canada: US / Canada tariffs: timeline of key dates and documents (Blakes) (August 31) More

  • US and Canada: Canada announces counter-tariffs in response to new US tariffs (EY) (August 29) More

  • US and Canada: Canada announces counter-tariffs on US goods (KPMG) (August 27) More

  • US and Canada: Canada announces targeted countermeasures and substantive support for workers and businesses in response to US tariffs (Government) (August 27) More

  • US and India: US limited partnership may be a company for Indian tax purposes if taxed as separate entity in United States (tribunal decision) (KPMG) (August 27) More

  • US and Canada: US Customs and Border Protection issues guidance on filing entries as section 338 duties on certain Canadian goods take effect (EY) (August 26) More

  • US and Canada: US CBP guidance on section 338 tariffs for certain Canadian imports (KPMG) (August 25) More

  • US and Canada: US suspends additional duties on Canadian imports until August 22 (KPMG) (August 20) More

  • US and Canada: US proposes additional 50% tariffs on select Canadian products (Deloitte) (August 14) More

  • Venezuela: Tax aspects of the OLH regulatory framework (Baker McKenzie) (September 2) More

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

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