​​Europe​

• Belgium: Law including key employment and individual tax reforms approved by parliament (Deloitte) (December 19) More

• Belgium: Second phase of Belgian tax reform approved by Parliament (Loyens & Loeff) (December 19) More

• Belgium: Updated draft law on new capital gains tax on financial assets (KPMG) (December 18) More

• Belgium: Law containing miscellaneous provisions approved by Parliament (KPMG) (December 16) More

• Belgium: Parliament endorses tax reform targeting investment company share gains (Regfollower) (December 16) More

• Belgium: Belgium announces e-invoicing tolerance period and new draft law on B2B e-invoicing mandate (EY) (December 9) More

• Belgium: Draft law confirms e-invoicing grace period and clarifies the scope of mandate for non-residents (KPMG) (December 6) More

• Belgium: Grace period for mandatory B2B invoicing announced for certain businesses (Deloitte) (December 5) More

• Belgium: Three-month grace period for mandatory B2B e-invoicing (Loyens & Loeff) (December 5) More

• Belgium: Three-month tolerance period for e-invoicing mandate effective January 1, 2026 (KPMG) (December 4) 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

• Bosnia and Herzegovina: Updated withholding tax obligations and forms (KPMG) (December 9) More

• Bulgaria: Government withdraws 2026 draft budget law amid protests (Regfollower) (December 5) More

• Bulgaria: Government announces withdrawal of Budget laws 2026 from parliament (in Bulgarian) (Government) (December 4) More

• Croatia: Amendments to local Pillar Two rules adopted (KPMG) (December 18) More

• Cyprus and US: Cyprus tax authorities issue clarification note regarding bilateral agreement with United States (EY) (December 2) More

• Czech Republic: Changes in R&D allowances effective January 1, 2026 (KPMG) (December 10) More

• Czech Republic: Comments on case concerning transfer pricing treatment of business restructuring (David Zářecký on LinkedIn) (December 10) More

• Czech Republic: Documentation requirements for tax-deductible depreciation of real estate improvements (Supreme Administrative Court decision) (KPMG) (December 10) 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

• Denmark: Global Services A/S case – transfer pricing – business restructuring – valuation of intangibles – in Danish (TPcases) (December 16) More

• Estonia: Estonia did not approve the proposed amendments to the minimum tax rules (Government statement) (December 11) More

• Estonia: Significant tax changes in Estonia from 2026 (EY) (December 9) More

• Estonia: Estonia calls for Pillar 2 tax flexibility for small EU economies (Regfollower) (November 18) More

• Estonia, Latvia, Lithuania, Malta, and Slovakia: 5 small EU Member States call on the EU to extend their deferral of the introduction of the EU GloBE Directive (Estonian government press release) (December 18) More

• Estonia and EU: Estonia: Implementation of the minimum tax must be flexible and thoroughly assessed – includes Estonia’s letter to the European Commission (Government) (December 6) More

• Estonia and EU: Finance Minister urges EU flexibility on minimum tax (Regfollower) (December 6) More

• EU: ECOFIN approves interim EUR 3 customs levy for small parcels (Deloitte) (December 19) More

• EU: E-News from KPMG’s EU Tax Centre (KPMG) (December 18) More

• EU: ECOFIN approves two reports on tax-related initiatives and 2025 Code of Conduct Group conclusion (KPMG) (December 18) More

• EU: EU Tax Directives #6: Repeal of 3 proposed EU Tax Directives (Loyens & Loeff) (December 18) More

• EU: European Commission releases EU “tax gap” report (Commission) (December 18) More

• EU: European Commission publishes December 2025 infringements package (Deloitte) (December 16) More

• EU: Small consignments entering EU subject to fixed customs duty beginning July 1, 2026 (KPMG) (December 16) More

• EU: Opinion Statement on technical simplification of EU’s Anti-Tax Avoidance Directive (ATAD) (CFE Tax Advisers Europe) (December 15) More

• EU: Second evaluation of the EU Directive on Administrative Cooperation in Taxation (DAC) (PwC) (December 15) More

• EU: Transfer pricing implications of CJEU judgment on application of VAT to cross-border intra-group services (KPMG) (December 9) More

• EU: Exemption of inbound dividends from non-corporate taxes under the Parent-Subsidiary Directive – Opinion Statement on decision of CJEU in Cases C-92/24 to C-94/24, Banca Mediolanum (CFE Tax Advisers Europe) (December 8) More

• EU: Triangulation simplification applies beyond three parties in EU VAT supply chains (European General Court decision) (KPMG) (December 5) More

• EU: E-News from KPMG’s EU Tax Centre (KPMG) (December 4) More

• EU: Estonia proposes that the EU consider 3 options for the EU’s GloBE Directive (Jason Hoerner on LinkedIn) (December 4) More

• EU: Proportionality stricto sensu and the need for an autonomous EU rule-of-law review in direct taxation (Dennis Weber) (December 4) More

• EU: CJEU judgment on compatibility with EU law of evidentiary requirements for non-resident pension funds seeking withholding tax exemption (KPMG) (December 3) More

• EU: CJEU rejects appeal from General Court decision that Madeira Free Zone scheme not implemented in line with approved conditions (KPMG) (December 3) More

• EU: EU revises Generalised Scheme of Preferences (GSP) (KPMG) (December 3) More

• EU: Press release on evaluation of DAC (European Commission) (December 1) More

• EU: Report on evaluation of DAC (European Commission) (December 1) More

• EU: Working paper on VAT treatment of free-of-charge access to platform in exchange for user data (European Commission) (December 1) More

• EU: Commission publishes second evaluation of administrative cooperation directive (Deloitte) (November 29) 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 and Estonia: Estonia: Implementation of the minimum tax must be flexible and thoroughly assessed – includes Estonia’s letter to the European Commission (Government) (December 6) More

• EU and Estonia: Finance Minister urges EU flexibility on minimum tax (Regfollower) (December 6) More

• France: Additional Pillar Two guidance (KPMG) (December 18) More

• France: Pillar Two: Latest FTA guidance (Deloitte) (December 16) More

• France: France strengthens transfer pricing rules under 2024 Finance Act (Regfollower) (December 12) More

• France: Administrative Supreme Court rules that losses must be offset on a FIFO basis (Deloitte) (December 11) More

• France: Tax authority issues guidance on Pillar 2 global minimum tax (Regfollower) (December 11) More

• France: Judgment of the Paris Administrative Court on MAP access (Rhys Bane on LinkedIn) (December 9) More

• France: Second guidance on GloBE rules (in French) (Tax authorities) (December 8) More

• France: Tax authorities issue second guidance on Pillar 2 global minimum tax (Regfollower) (December 6) More

• France: National Assembly rejects first part of 2026 Finance Bill (Regfollower) (November 26) More

• France and India: India-France tax treaty update favours long-term investors, expands capital gains rights (Dezan Shira and Associates) (December 17) More

• Germany: Withholding tax on dividends paid by German hybrid entities (KPMG) (December 16) More

• Germany: German cash pool participants in the focus of legislators and tax authorities (KPMG) (December 10) More

• Germany: Obligation to disclose emails in tax audits (court decision) (KPMG) (December 10) 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 and US: German tax authorities update view on reduced WHT rates under Germany / US tax treaty (Deloitte) (December 5) More

• Germany, Ireland, Italy, Luxembourg, Netherlands, Portugal, and UK: Private equity tax updates: hot topics Q3 & Q4 2025 (EY) (November 27) More

• Gibraltar: Gibraltar to introduce Pillar Two registration and local Top-up Tax Return (EY) (December 17) More

• Greece: New super-deduction tax incentives for defence sectors and manufacturing of vehicles, aircraft (KPMG) (December 12) More

• Greece: Legislation allowing 200% deduction for investments in defence and related manufacturing units (in Greek) (Government) (December 8) More

• Greece: Super-deduction regime to support investment in defence-related and allied manufacturing units (KPMG) (December 3) 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

• Hungary: Proposed amendments to transfer pricing documentation requirements (in Hungarian) (Government) (December 8) More

• Hungary: Proposed changes to transfer pricing documentation and data disclosure (KPMG) (December 5) More

• Hungary: Hungary consults on overhaul of transfer pricing documentation rules (Regfollower) (December 4) More

• Hungary: Autumn tax package adopted, including changes to global minimum tax rules (KPMG) (December 2) More

• Ireland: Ireland's Pillar Two registration deadline is extended (EY) (December 19) More

• Ireland: Government publishes Phase One Feedback Statement for reform of Ireland's taxation regime for interest (EY) (December 15) More

• Ireland: Consultation on modernisation of Professional Services Withholding Tax (PSWT) and Relevant Contracts Tax (RCT), expansion of withholding tax to platform economy, and introduction of personalised deduction rates to new modernised withholding tax regime for self-employed workers (Tax authorities) (December 12) More

• Ireland: Updated guidance on hybrid mismatch rules for partnerships (Tax authorities) (December 8) More

• Ireland: Irish Revenue updates guidance on anti-hybrid rules for partnerships (Regfollower) (December 4) More

• Ireland: Guidance on application of VAT grouping rules (Tax authorities) (December 1) 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, Italy, Luxembourg, Netherlands, Portugal, UK and Germany: Private equity tax updates: hot topics Q3 & Q4 2025 (EY) (November 27) More

• Italy: Protest breaks out over 2026 budget proposal (Regfollower) (December 16) More

• Italy: VAT audit focus on year-end transfer pricing adjustments (EY) (December 16) More

• Italy: Revenue Agency updated VAT exemption for SMEs across EU borders (Regfollower) (December 6) More

• Italy: De Grisogono case #1 – transfer pricing – CUP vs. TNMM (Supreme Court) (in Italian) (TPcases) (December 4) More

• Italy: De Grisogono case #2 – transfer pricing – limited risk distributor – application of TNMM (Supreme Court) (in Italian) (TPcases) (December 4) More

• Italy: Italy's permanent establishment concept affected by OECD 2025 Model Tax Convention update (EY) (December 2) 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, Luxembourg, Netherlands, Portugal, UK, Germany and Ireland: Private equity tax updates: hot topics Q3 & Q4 2025 (EY) (November 27) More

• Jersey: Draft regulations implementing cryptoasset reporting framework (KPMG) (December 19) More

• Latvia: Partial implementation of reporting obligations for cryptoasset service providers (DAC8) (KPMG) (December 3) More

• Latvia, Lithuania, Malta, Slovakia and Estonia: 5 small EU Member States call on the EU to extend their deferral of the introduction of the EU GloBE Directive (Estonian government press release) (December 18) More

• Liechtenstein: Additional Pillar Two registration requirement adopted (KPMG) (November 20) More

• Liechtenstein, Switzerland, and US: US revises tariffs on products from Liechtenstein and Switzerland (KPMG) (December 18) 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: Amendments to corporate income tax, VAT, excise taxes, and real estate tax, introduction of insurance premium tax (KPMG) (December 5) More

• Lithuania: Tax authorities approve long term corporate tax incentives (Regfollower) (November 25) More

• Lithuania, Malta, Slovakia, Estonia and Latvia: 5 small EU Member States call on the EU to extend their deferral of the introduction of the EU GloBE Directive (Estonian government press release) (December 18) 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, Netherlands, Portugal, UK, Germany, Ireland and Italy: Private equity tax updates: hot topics Q3 & Q4 2025 (EY) (November 27) More

• Malta: Gearing up for crypto asset tax reporting requirements in 2026 (Deloitte) (December 16) More

• Malta: Guidance on automatic exchange ot information (AEOI) (KPMG) (November 19) More

• Malta, Slovakia, Estonia, Latvia and Lithuania: 5 small EU Member States call on the EU to extend their deferral of the introduction of the EU GloBE Directive (Estonian government press release) (December 18) More

• Montenegro: Draft domestic minimum top-up tax published (in Croatian) (Government) (December 6) More

• Netherlands: Consultation on changes to definition of mutual fund and introduction of an opt-out scheme (KPMG) (December 19) More

• Netherlands: Consultation proposal to amend the FGR regime (Loyens & Loeff) (December 17) More

• Netherlands: Dutch tax classification of (non-)Dutch limited partnerships – current state of play (Loyens & Loeff) (December 17) More

• Netherlands: Interest expenses non-deductible when debt acquisition abuses law (Supreme Court decision) (KPMG) (December 17) More

• Netherlands: Tax Administration clarifies correction of pre-Pillar 2 tax charges under minimum tax Act 2024 (Regfollower) (December 16) More

• Netherlands: Decree on tax treatment of funds for joint account (FGR) and “transparent funds” (in Dutch) (Government) (December 8) More

• Netherlands: Updated Dutch Fund Decree: Key updates for limited partnerships and investment funds (Norton Rose Fulbright) (December 5) More

• Netherlands: Updated Fund Decree – latest on Dutch tax classification as FGR for Dutch and non-Dutch limited partnerships (Loyens & Loeff) (December 4) More

• Netherlands: 2026 Tax Plan adopted by lower house of Parliament, including Pillar Two changes and implementation of DAC9 (KPMG) (December 2) More

• Netherlands: Dutch tax classification of (non-)Dutch limited partnerships – current state of play (Loyens & Loeff) (November 29) More

• Netherlands: Dutch Supreme Court sends VAT case for property transfers to CJEU (Loyens & Loeff) (November 24) More

• Netherlands and Brazil: A-G opinion Dutch Supreme Court - Brazilian interest on net equity (Rhys Bane on LinkedIn) (December 16) 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

• Poland: Amendments to corporate income tax for banks and exemptions for investment funds (KPMG) (December 18) More

• Poland: Parliament adopts 2026 Budget Act, increases bank tax rates (Regfollower) (December 10) More

• Poland: Legislation passed by upper house of Parliament includes direct and indirect tax changes (including simplifying tax regulations on accelerated depreciation) (KPMG) (December 4) More

• Poland: Summaries of recent Supreme Administrative Court decisions: (1) management fees not eligible for tax exemption; and (2) residential building not subject to property tax rate for premises used for business purposes (KPMG) (December 4) 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

• Portugal: CJEU rules Portuguese withholding tax partially incompatible with EU law (Deloitte) (December 4) More

• Portugal: Guidance on new VAT group regime (in Portuguese) (Tax authorities) (December 1) 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, UK, Germany, Ireland, Italy, Luxembourg and Netherlands: Private equity tax updates: hot topics Q3 & Q4 2025 (EY) (November 27) More

• Romania: Amendments to fiscal code and introduction of new logistics fee (KPMG) (December 19) 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

• Russia: Russia simplifies tax registration for foreign companies (Regfollower) (December 4) 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: Amendments to e-invoicing law (KPMG) (December 19) More

• Serbia: Amendments to VAT law adopted (KPMG) (December 15) More

• Serbia: New green taxes effective January 1, 2026 (KPMG) (December 11) More

• Slovakia: Slovakia revises financial transaction tax law, exempts self-employed individuals (Regfollower) (December 9) More

• Slovakia: Amendment to Financial Transaction Tax Act introduces new rules (KPMG) (December 6) More

• Slovakia, Estonia, Latvia, Lithuania and Malta: 5 small EU Member States call on the EU to extend their deferral of the introduction of the EU GloBE Directive (Estonian government press release) (December 18) More

• Slovenia: Government endorses amendments to draft 2026-27 budget implementation Act, includes corporate tax increases (Regfollower) (November 18) More

• Spain: Tax newsletter (November 2025) (Garrigues) (December 19) More

• Spain: Spanish Supreme Court opens door for non-residents to apply the joint personal income tax-wealth tax limit – Major refund opportunity (Baker McKenzie) (December 10) More

• Spain: Tax newsletter (October 2025) (Garrigues) (November 20) More

• Sweden: Legislation amending interest deduction limitation rules (in Swedish) (Government) (December 8) More

• Sweden: Parliament approves amendments to interest deduction limitation rules (KPMG) (December 3) 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: Tax authority practices relating to business restructurings and DEMPE functions (David Zářecký on LinkedIn) (December 16) More

• Switzerland: Federal Council consults on VAT amendments (Regfollower) (December 12) More

• Switzerland: A global survey on the application of the control of risk and DEMPE frameworks: Switzerland (KPMG) (December 11) More

• Switzerland: Proposal to expand VAT platform taxation rules to digital services (KPMG) (December 11) More

• Switzerland: Swiss voters reject federal inheritance tax initiative (Baker McKenzie) (December 2) More

• Switzerland: Voters reject 50% inheritance and gift tax proposal (Deloitte) (December 2) More

• Switzerland, US and Liechtenstein: US revises tariffs on products from Liechtenstein and Switzerland (KPMG) (December 18) 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

• Turkey: Extension of QDMTT return filing deadline (KPMG) (December 18) More

• Turkey: Government extends through 2030 availability of temporary Article 67 on taxation of marketable securities and derivatives (EY) (December 16) More

• Turkey: Revenue Administration extends Domestic Minimum Top-Up Tax returns (Regfollower) (December 4) More

• Turkey: Government extends Qualified Domestic Minimum Top-Up Tax filing and payment deadlines and releases QDMTT return format for testing (EY) (December 3) More

• UK: Hotel La Tour Supreme Court decision: no VAT recovery on share sale deal fees (Slaughter and May) (December 18) More

• UK: HMRC publishes draft guidance on advance tax certainty for major projects service (Deloitte) (December 16) More

• UK: HMRC updates to Capital Gains Manual (Deloitte) (December 16) More

• UK: Tax measures in Finance Bill 2025-2026 (KPMG) (December 12) More

• UK: Government pushes Pillar One implementation to 2027 (Regfollower) (December 11) More

• UK: Finance (No. 2) Bill (Government) (December 9) More

• UK: Parliament considers Finance Bill containing 2025 budget proposals (December 9) More

• UK: Policy paper on proposed changes to transfer pricing, permanent establishment, and Diverted Profits Tax rules (Government) (December 8) More

• UK: Finance Bill reforms to transfer pricing, permanent establishments, DPT legislation (Deloitte) (December 6) More

• UK: HMRC has just updated its guidance on searching for comparables and arm’s length range (Borys Ulanenko on LinkedIn) (December 6) More

• UK: New HMRC reward scheme for whistleblowers introduced (Macfarlanes) (December 6) More

• UK: Primary legislation to charge NICs on salary-sacrificed pensions contributions issued (Deloitte) (December 6) More

• UK: Government announces mandatory e-invoicing will go live with effect from April 2029 (EY) (December 4) More

• UK: Pillar Two – UK realities (PwC podcast, 30:28) (December 4) More

• UK: UK introduces Budget 2025 (EY) (December 3) More

• UK: HMRC urges large businesses to review management expenses (Chartered Institute of Taxation) (December 1) More

• UK: Autumn Budget 2025: business tax perspective (Macfarlanes) (November 29) More

• UK: Government releases 2025 budget, mandates VAT e-invoicing from 2029 (Regfollower) (November 29) More

• UK: UK retains SME transfer pricing exemption, plans new multinational reporting regime (Regfollower) (November 29) 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 and US: US agrees to remove tariffs on UK-origin pharmaceuticals, pharmaceutical ingredients, and medical technology (Government) (December 8) More

• UK and US: US and UK strike agreement for tariff-free pharmaceuticals (Regfollower) (December 3) More

• UK, Germany, Ireland, Italy, Luxembourg, Netherlands and Portugal: Private equity tax updates: hot topics Q3 & Q4 2025 (EY) (November 27) More

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Africa 

• Africa: Global minimum tax design creates five key challenges for Africa (KPMG) (November 25) More

• Cameroon: Significant economic presence standard introduced from 2026 (KPMG) (December 9) More

• Egypt: Egypt unveils second tax facilitation package to ease procedures, boost compliance (Regfollower) (December 19) More

• Egypt: Instructions clarify procedures to offset VAT credits against tax debit balances (Deloitte) (December 16) More

• Egypt: Egypt introduces significant updates to VAT provisions (EY) (November 19) More

• Ethiopia: Ethiopia issues a new Income Tax Proclamation (EY) (December 19) More

• Ghana: Deduction at source for VAT paid to non-residents on digital services considered (Deloitte) (December 19) 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

• Kenya: Kenya Revenue Authority publishes draft regulations on Minimum Top-Up Tax (EY) (December 18) More

• Kenya: Five-year tax loss carryforward limit under Finance Act 2025 (KPMG) (December 16) More

• Kenya: High Court rules that valid objection to tax assessment must be filed on iTax system (EY) (December 12) More

• Kenya: Kenya Revenue Authority to validate income and expenses in income tax returns (EY) (December 12) More

• Kenya: High Court determines that digital platforms are liable for VAT on full customer charges (EY) (December 6) More

• Kenya: High Court rules that government's objection decision sent to wrong email was ineffective (EY) (December 3) 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

• Malawi: MoF presents 2025-26 mid-year budget review, to introduce Minimum Alternate Tax (Regfollower) (December 4) 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

• Morocco: Government approves draft decree updating transfer pricing documentation, filing rules (Regfollower) (November 19) More

• Nigeria: Tax Appeal Tribunal affirms authority to grant interim and interlocutory reliefs in tax disputes (KPMG) (December 10) More

• Nigeria: Guidance on withholding tax on interest from short-term securities; duty-free threshold for low-value imports; tax administration reform (KPMG) (December 5) More

• South Africa: Requirements for certain unlisted companies to qualify as a REIT (KPMG) (December 18) More

• South Africa: Proposed amendments to application of “conduit principle” in relation to trust distributions (KPMG) (November 21) More

• Uganda: Comments on Translink case: fees for technical or consultancy services vs. independent personal services in Uganda / UK double tax treaty (Lucas de Lima Carvalho on LinkedIn) (December 10) More

• Zimbabwe: Direct and indirect tax proposals in 2026 budget (KPMG) (December 2) More

• Zimbabwe: Government announces 2026 budget, proposes digital services withholding tax (Regfollower) (December 2) More

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