​​Europe​

• Austria: Bill to impose parcel tax (in German) (Government) (May 20) More

• Belgium: GIR portal opens June 29, 2026 (KPMG) (June 27) More

• Belgium: Belgium delays GIR notification filing and clarifies timeline (EY) (June 19) More

• Belgium: Law introducing tax credit for increased commuting allowances published (Deloitte) (June 19) More

• Belgium: Draft UTPR top-up tax return published for public consultation (KPMG) (June 18) More

• Belgium: Pillar Two: First GIR notification deadline extended; final QDMTT/IIR forms published (Deloitte) (June 18) More

• Belgium: Important modification to wage withholding tax exemptions as from 1 January 2027 (Deloitte) (June 17) More

• Belgium: Ruling Commission formalises reinvestment commitment for pre-sale carve-outs (Baker McKenzie) (June 11) More

• Belgium: Pillar Two compliance guidance (KPMG) (June 10) More

• Belgium: Parliament approves program law containing various tax measures (KPMG) (June 2) More

• Belgium: Details on capital gains tax (KPMG) (May 29) More

• Belgium: Request for certificates for increased thematic investment deduction now available (KPMG) (May 29) More

• Cyprus: Curious case of Cyprus: comment on whether Cyprus’s IIR is “qualified” (Annalise Foong on LinkedIn) (June 22) More

• Cyprus: Announcements on implementation of Pillar Two framework (KPMG) (June 18) More

• Cyprus: Cyprus Pillar Two recent developments (EY) (June 16) More

• Cyprus: New criteria to determine when a building is considered "new" for VAT purposes (Deloitte) (June 9) More

• Cyprus and Hong Kong: Cyprus-Hong Kong SAR tax agreement signed (Deloitte) (June 24) More

• Czech Republic: Summary of key amendments proposed to VAT Act (Deloitte) (May 21) More

• Denmark: Withholding tax refund case – limitation period for repayment of withheld dividend and royalty tax (Supreme Court) (in Danish) (Court decision) (June 17) More

• Denmark: Denmark Supreme Court rules non-resident taxpayers had five years, not three, to reclaim withholding tax (EY) (June 12) More

• EU: Nova Iberomoldes case – Portugal not permitted to impose real estate transfer tax on the contribution, to another company, of shares in companies owning immovable property, if the contribution qualifies as a restructuring operation under the EU Capital Duties Directive (European Court of Justice decision) (July 6) More

• EU: Study on VAT framework for financial services (Vol. 1) (European Commission) (July 6) More

• EU: Study on VAT framework for financial services (Vol. 2) (European Commission) (July 6) More

• EU: Last week, the EU published the Tax Omnibus proposal, the clearest sign yet that perhaps the EU is serious about competitiveness (Leonard Wagenaar on LinkedIn) (July 3) More

• EU: Evaluation report on Anti-Tax Avoidance Directive (ATAD) (European Commission) (July 2) More

• EU: Mutual Agreement Procedure: European Commission Omnibus Proposal (Rhys Bane on LinkedIn) (June 30) More

• EU: Credit management case (T-184/25) (Are credit management services performed by original lender subject to VAT where underlying loans have been transferred?) (Court decision) (June 29) More

• EU: Guidance on VAT treatment of EUR 3 customs duty and handling fee (European Commission) (June 29) More

• EU: Tax report for first half of 2026 (European Commission) (June 29) More

• EU: EU General Court rules that loan and securitization servicing is subject to VAT (EY) (June 27) More

• EU: European Commission's tax simplification package and the future of the Unshell substance tests (Macfarlanes) (June 27) More

• EU: European Commission issues DAC recast proposal (KPMG) (June 27) More

• EU: IPCEIs: A strategic instrument for European industrial policy (Deloitte) (June 27) More

• EU: European Commission's Tax Omnibus proposes significant ATAD amendments (PwC) (June 26) More

• EU: European Commission proposal for a recast of the Directive on Administrative Cooperation (Loyens & Loeff) (June 26) More

• EU: European Commission proposes recast of all Directives on Administrative Cooperation (PwC) (June 26) More

• ​EU: European Commission publishes proposals on Tax Omnibus and DAC recast (EY) (June 26) More

• EU: European Commission publishes Tax Omnibus proposal (PwC) (June 26) More

• EU: General Court of the European Union: Managing transferred loans is subject to VAT (Deloitte) (June 26) More

• EU: Commission proposes Taxation Omnibus to simplify direct taxation and boost EU competitiveness (Loyens & Loeff) (June 25) More

• EU: European Commission’s tax omnibus proposal published (Deloitte) (June 25) More

• EU: European Commission issues Tax Omnibus proposal (KPMG) (June 25) More

• EU: European Commission proposes DAC recast (Deloitte) (June 25) More

• EU: European Commission publishes EU Tax Simplification Package (Baker McKenzie) (June 25) More

• EU: Opinion statement on distinguishing between supply of goods and supply of services in EU VAT law (CFE Tax Advisers Europe) (June 25) More

• EU: Proposal for DAC recast (European Commission) (June 25) More

• EU: Tax omnibus proposal (European Commission) (June 25) More

• EU: Tax simplification package to streamline compliance and enhance competitiveness of the Single Market (European Commission press release) (June 25) More

• EU: We built an EU public CbCR module. We assumed “EU Directive = one standard”. We were spectacularly wrong. (David Zářecký on LinkedIn) (June 25) More

• EU: ECOFIN Council approves biannual report on tax issues (KPMG) (June 23) More

• EU: E-News from KPMG’s EU Tax Centre (KPMG) (June 22) More

• EU: GloBE compliance manual covering 14 Member States (European Commission) (June 22) More

• EU: VAT on credit management after transfer of loans (Loyens & Loeff) (June 18) More

• EU: EU tax alert (Loyens & Loeff) (June 17) More

• EU: CJEU ruling on the Portuguese real estate transfer tax on contributions and restructurings involving real estate companies (KPMG) (June 16) More

• EU: Pillar Two compliance manual (KPMG) (June 16) More

• EU: Isolanti case – C-308/25 –  does Italy’s tax amnesty scheme, which allows taxpayers to settle disputes by paying only part of the tax owed, breach EU law? (European Court of Justice) (Advocate General opinion) (June 15) More

• EU: Legislation and guidance on fixed €3 customs duty for e-commerce (KPMG) (June 11) More

• EU: AG opines PSD withholding tax exemption may be denied in abusive dividend arrangement (Deloitte) (June 9) More

• EU: Nova Iberomoldes case – Case C-837/24 – Portugal not permitted to impose real estate transfer tax on the contribution, to another company, of shares in companies owning immovable property, if the contribution qualifies as a restructuring operation under the EU Capital Duties Directive – European Court of Justice (Court decision) (June 8) More

• EU: ViDA and the fundamental principles of EU VAT: A reformed edifice on unchanged foundations (Marta Papis-Almansa on LinkedIn) (June 8) More

• EU: Real estate transfer tax may not be imposed on contribution of shares qualifying as restructuring operation within meaning of capital duties directive (CJEU judgment) (KPMG) (June 6) More

• EU: (1) European Commission publishes new Pillar Two FAQ on Cyprus; (2) state of play on implementation of DAC9 (KPMG) (June 4) More

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

• EU: VAT fraud: Council agrees to strengthen cooperation with EU investigative bodies (European Commission) (May 28) More

• EU: AG opinion on the application of the anti-abuse rule under Parent-Subsidiary Directive (KPMG) (May 26) More

• EU: Proposed regulation on CBAM impact of carbon price paid in third country (European Commission) (May 25) More

• EU: Consultation on proposed EU Emissions Trading System benchmarks (European Commission) (May 18) More

• EU and Germany: No VAT adjustment for subcontractor with respect to assigned bad debt (General Court decision); other German VAT developments (KPMG) (July 7) More

• EU and Australia: Public CbC reports: caution should be used in interpretation (AmCham EU) (July 6) More

• EU and Australia: Public CbC reports: caution should be used in interpretation (National Foreign Trade Council) (July 6) More

• EU and Luxembourg: Tax measures in European Commission tax simplification package most relevant to Luxembourg taxpayers (KPMG) (July 1) More

• EU and Germany: European Court of Justice ruling in Nova Iberomoldes expected to have implications for German real estate transfer tax (EY) (June 27) More

• EU and Germany: CJEU ruling on Portuguese RETT may have implications for purposes of German RETT (Deloitte) (June 17) More

• EU and Switzerland: EU FASTER directive may bring improvements to withholding tax refund procedure (Deloitte) (June 13) More

• EU and US: Commission welcomes political agreement on implementation of EU / US trade deal (European Commission) (May 26) More

• Finland: Decrease to corporate income tax rate, extension of loss carry forward period proposed (Deloitte) (May 23) More

• Finland: Guidance on identifying groups and allocating income under Pillar Two minimum tax rules (KPMG) (May 23) More

• France: Depreciation allowances on prototypes are eligible for the research tax credit (Deloitte) (June 23) More

• France: Free share awards: Toward recognition of eligibility for the research tax credit (Deloitte) (June 19) More

• France: Calliope case – transfer pricing – limited risk distributor – brand-enhancement functions – TNMM vs. residual profit split method (Paris Administrative Court of Appeal) (in French) (TPcases) (June 11) More

• France: Comments on Engie transfer pricing case (David Zářecký on LinkedIn) (June 2) More

• France: Engie case – transfer pricing – liquefied natural gas (LNG) – cost plus method vs. profit split method (Supreme Administrative Court decision) (in French) (TPcases) (May 20) More

• France and Switzerland: Memorandum of understanding on cross-border work under France / Switzerland income tax treaty (KPMG) (June 19) More

• Germany: Liquidation dividends case – Dividends paid during a liquidation can benefit from the withholding tax exemption under the EU Parent-Subsidiary Directive, provided the distributed profits are generated before the commencement of the liquidation (in German) (Court decision) (July 6) More

• Germany: Taxation of fictional earnings on occasion of changes to double taxation agreements (Review of German Federal Tax Court, judgements from 19 November 2025; BFH, Urt. v. 19.11.2025 – I R 41/22, 6/23) (Michel Hoppe on SSRN) (July 2) More

• Germany: Draft bill for Annual Tax Act 2026 includes proposed Pillar Two, CbC reporting changes; other tax developments (KPMG) (July 1) More

• Germany: Updated guidance on permanent establishment status (in German) (Tax authorities) (June 19) More

• Germany: Parliament passes tax bill revising minimum local trade tax rate, real estate transfer tax (KPMG) (June 13) More

• Germany: Liquidation dividends case – Dividends paid during a liquidation period can benefit from the withholding tax exemption under the EU Parent-Subsidiary Directive, provided the distributed profits are generated before the commencement of the liquidation – Federal Fiscal Court (in German) (Court decision) (June 8) More

• Germany: Dividends paid during liquidation period may benefit from parent-subsidiary directive (Federal Tax court decision) (KPMG) (June 4) More

• Germany: (1) Determination of place of supply of marketing services (Federal Fiscal Court decision); (2) other VAT developments (KPMG) (May 29) More

• Germany: (1) New draft bill amending Tax Advisory Act; (2) other tax developments (KPMG) (May 28) More

• Germany: Crypto asset operator registration form now available (KPMG) (May 21) More

• Germany and EU: No VAT adjustment for subcontractor with respect to assigned bad debt (General Court decision); other German VAT developments (KPMG) (July 7) More

• Germany and US: European Court of Justice ruling in Nova Iberomoldes expected to have implications for German real estate transfer tax (EY) (June 27) More

• Germany and US: USTR initiates investigation into Germany's underpayment for innovative pharmaceutical products (KPMG) (June 24) More

• Germany and US: USTR initiates Section 301 investigation into Germany pharmaceutical pricing practices; hearing scheduled and comments requested (EY) (June 22) More

• Germany and EU: CJEU ruling on Portuguese RETT may have implications for purposes of German RETT (Deloitte) (June 17) More

• Germany and US: S Corp case – US S corporation is entitled to German dividend withholding tax exemption under Germany / US double tax treaty – Federal Fiscal Court decision (in German) (Court decision) (June 8) More

• Greece: Guidance on submission and exchange of GloBE information returns (GIRs) (KPMG) (July 3) More

• Greece: Foreign tax credit case – Case A827/2025 – Court allows refund of excess foreign tax credit (under Cyprus / Greece double tax treaty) which could not be credited against Greek domestic tax – Supreme Court (in Greek) (Court decision) (June 8) More

• Greece: Omnibus tax bill, including provisions on binding advance tax rulings (in Greek) (Government) (May 25) More

• Greece: New binding tax rulings regime (KPMG) (May 22) More

• Greece: New law introduces significant tax and regulatory changes (Deloitte) (May 22) More

• Guernsey: Policy & Resources Committee publishes 2026 Tax Reform Package (Deloitte) (June 11) More

• Hungary: Advertisement tax suspended indefinitely (KPMG) (May 19) More

• Ireland: Updated guidance on dividend withholding tax on dividends paid to partnerships (Tax authorities) (July 1) More

• Ireland: VAT treatment of debt factoring and invoice discounting (Tax authorities) (May 26) More

• Italy: 2 new FAQs on GloBE taxation (in Italian) (Tax authorities) (July 3) More

• Italy: Disposal of Luxembourg holding company not subject to Italian capital gains tax (Milan tax court decision) (KPMG) (June 23) More

• Italy: Draft legislative decree proposes extending VAT deduction period to two years (Deloitte) (June 16) More

• Italy: Montebianco case – transfer pricing – intragroup sale of goods – CUP vs. cost-plus (Supreme Court) (in Italian) (TPcases) (June 16) More

• Italy: Taxing dividends paid to nonresident non-commercial entities (NCEs) less favorably than dividends paid to resident NCEs violates EU law (Supreme Court decision) (KPMG) (June 10) More

• Italy: Illva Saronno case – transfer pricing – method selection: CUP vs. TNMM (Supreme Court) (in Italian) (TPcases) (June 4) More

• Italy: Late submission of tax residence certificate does not preclude parent-subsidiary directive withholding tax exemption (KPMG) (June 4) More

• Italy: Comments on GE transfer pricing case in Italy – TNMM – comparables (David Zářecký on LinkedIn) (May 28) More

• Italy: La Termoplastic case – transfer pricing – TNMM – sales of goods to affiliates – deductibility of lease payments (Supreme Court decision) (in Italian) (TPcases) (May 21) More

• Italy: NN Europe case – transfer pricing – intra-group guarantee with no fee (Supreme Court) (in Italian) (TPcases) (May 21) More

• Luxembourg: Luxembourg bill to introduce a dedicated tax regime for employee stock option plans of young innovative companies (Guilhèm Becvort on LinkedIn) (July 7) More

• Luxembourg: New Luxembourg tax bill on taxation of employee stock options (Loyens & Loeff) (July 3) More

• Luxembourg: Luxembourg private funds organised as companies: How to make them fit for purpose? (Loyens & Loeff) (June 27) More

• Luxembourg: Luxembourg Pillar Two FAQ updated: LTA provides further guidance on registration and GIR notification obligations (Loyens & Loeff) (June 9) More

• Luxembourg: Administrative Tribunal decision on intra-group financing and guarantee arrangements (KPMG) (May 23) More

• Luxembourg and EU: Tax measures in European Commission tax simplification package most relevant to Luxembourg taxpayers (KPMG) (July 1) More

• Luxembourg and Netherlands: EU fund managers: Structuring to attract Dutch investors into Luxembourg funds (Loyens & Loeff) (June 24) More

• Montenegro: Bill which would align corporate tax law with EU’s ATAD (in Montenegrin) (Government) (May 18) More

• Netherlands: Clarification of comparability for tax purposes of four foreign legal entities with Dutch legal entities (KPMG) (July 3) More

• Netherlands: Updated Q&A document on GloBE rules (in Dutch) (Tax authorities) (June 29) More

• Netherlands: Dutch Supreme Court: no legal redress for Box 3 for non-objecting taxpayers (Loyens & Loeff) (June 27) More

• Netherlands: Taxpayers who did not object to Box 3 (“wealth tax”) assessments within statutory period not entitled to relief (Supreme Court decision) (KPMG) (June 27) More

• Netherlands: Temporary relief for FBIs affected by Dutch tax classification reforms (Loyens & Loeff) (June 27) More

• Netherlands: Updated Pillar Two Q&A (KPMG) (June 23) More

• Netherlands: X Hybrid case – deductibility of interest – hybrid loan (Supreme Court decision) (in Dutch) (TPcases) (May 22) More

• Netherlands and Luxembourg: EU fund managers: Structuring to attract Dutch investors into Luxembourg funds (Loyens & Loeff) (June 24) More

• Netherlands and Chile: Guidance on whether fees for remote training services constitute business profits under Chile / Netherlands double tax treaty (in Spanish) (Tax authorities) (June 19) More

• Norway: Legislation for mandatory digital bookkeeping and e-invoicing requirements (in Norwegian) (Government) (June 29) More

• Norway: Mandatory digital bookkeeping and e-invoicing requirements enacted (KPMG) (June 23) More

• Norway: Orlen Upstream case – transfer pricing – do both thin capitalisation and interest rate need to be adjusted? (in Norwegian) (Court decision) (May 18) More

• Poland: Updated VAT reform bill published and other VAT updates (Deloitte) (June 23) More

• Poland: (1) Proposed windfall tax on liquid fuels; (2) relaxation of procedural transfer pricing requirements; (3) other tax developments (KPMG) (June 17) More

• Poland: Bill introducing VAT warehouse regime, altering purchase joint/several liability rules adopted by Council of Ministers; other tax developments (KPMG) (June 10) More

• Poland: Bill amending mandatory disclosure rules approved by lower house of Parliament (KPMG) (June 4) More

• Poland: Act introducing amendments to tax code passed by lower house of Parliament; other tax developments (KPMG) (June 3) More

• Portugal: Comment on transfer pricing case – tax authority was economically right… and still lost (David Zářecký on LinkedIn) (July 7) More

• Portugal: Portugal extends deadline for filing Pillar Two GloBE Information Return and Top-up Tax assessment return for FY2024 (EY) (June 13) More

• Portugal: “Bank Branch” case – attribution of profits to PE – free capital vs. interest-bearing debt – Supreme Court decision (in Portuguese) (TPcases) (June 2) More

• Portugal: Indirect taxes newsletter (Garrigues) (May 28) More

• Portugal: Tax Authority explains impact on Portuguese companies of OECD's recent update regarding Pillar Two filings (EY) (May 28) More

• Romania: Government announces new transfer pricing guidance to align with OECD’s Transfer Pricing Guidelines (in Romanian) (Government) (July 2) More

• Spain: Cupire Padesa case – transfer pricing – intra-group sale of goods – TNMM vs. profit split method (Supreme Court) (in Spanish) (TPcases) (June 17) More

• Sweden: Comment on Kubikenborg transfer pricing case (David Zářecký on LinkedIn) (June 18) More

• Sweden: Kubikenborg case – transfer pricing – toll manufacturer terminates electricity contract – control over risk – compensation (Supreme Administrative Court decision) (in Swedish) (TPcases) (May 23) More

• Sweden: Proposed amendments to tonnage tax system (KPMG) (May 23) More

• Switzerland and France: Memorandum of understanding on cross-border work under France / Switzerland income tax treaty (KPMG) (June 19) More

• Switzerland and EU: EU FASTER directive may bring improvements to withholding tax refund procedure (Deloitte) (June 13) More

• Turkey: Decree which extends 0% withholding tax on certain government securities (in Turkish) (Government) (June 29) More

• Turkey: Turkey extends, through December 2026, 0% withholding tax on income from government bonds, Treasury bills and certain lease certificates (EY) (June 24) More

• Turkey: Law introducing tax reforms approved by Parliament (KPMG) (June 4) More

• UK: Public consultation on impact of digitalised and modernised practices on customs regime (Tax authorities) (July 6) More

• UK: Public consultation on introduction of mandatory registration for customs intermediaries who submit customs declarations on behalf of traders (Tax authorities) (July 6) More

• UK: Supreme Court decides the LLP salaried member rules - but sends BlueCrest back to the First-tier Tax Tribunal (Macfarlanes) (July 6) More

• UK: Distributions from non-UK companies: aligning with UK companies (Slaughter and May) (July 3) More

• UK: HMRC’s consultation on distributions: capital repayments and the end of the “New HoldCo” scheme? (Slaughter and May) (July 3) More

• UK: HMRC's new technical consultation on the International Controlled Transactions Schedule (ICTS) (David Zářecký on LinkedIn) (June 30) More

• UK: Tax and the city - June 2026 (Slaughter and May) (June 30) More

• UK: Consultation on distributions and capital repayments by companies (Tax authorities) (June 29) More

• UK: Lifeplus Europe case (Taxpayer challenge to tax authority transfer pricing information request) (Tribunal decision) (June 29) More

• UK: Policy paper announcing several consultations designed to provide support for physical retail locations, address rise of online shopping, and improve tax compliance (Tax authorities) (June 29) More

• UK: Policy paper on details of increased rate of Electricity Generator Levy from 1 July 2026 (Tax authorities) (June 29) More

• UK: Closer scrutiny: how the distributions consultation targets close companies (Slaughter and May) (June 27) More

• UK: HMRC launches expanded “Transfer Pricing and Profit Diversion Compliance Facility” (Deloitte) (June 27) More

• UK: Tax-exempt demergers: relaxing the rules with some strings attached (Slaughter and May) (June 27) More

• UK: Consultation on international controlled transactions schedule (ICTS) (KPMG) (June 26) More

• UK: HMRC package of tax and customs measures aimed at simplification, modernization, and fairness (KPMG) (June 26) More

• UK: Updated guidance on profit diversion compliance facility (KPMG) (June 26) More

• UK: Consultation on expansion of marketplace rules to sales of goods by domestic sellers (KPMG) (June 25) More

• UK: HMRC’s consultation on distributions: A fundamental reset? (Slaughter and May) (June 25) More

• UK: What's next for tax policy in the UK? (EY) (June 25) More

• UK: LLP profit-sharing arrangements and miscellaneous income: Supreme Court rules in HFFX (Macfarlanes) (June 24) More

• UK: Returning value to UK shareholders: HMRC consults on significant tax changes (Macfarlanes) (June 24) More

• UK: “Foreseeably relevant” information or a “fishing expedition” in a transfer pricing case? (Jonathan Schwarz) (June 23) More

• UK: International Controlled Transactions Schedule transfer pricing requirement from 2027 (Deloitte) (June 19) More

• UK: HMRC consultation on International Controlled Transactions Schedule (Baker McKenzie) (June 18) More

• UK: HMRC publishes consultation on International Controlled Transaction Schedule (EY) (June 18) More

• UK: Challenging HMRC information requests: lessons from Lifeplus (Slaughter and May) (June 17) More

• UK: HMRC launches consultation on resident individuals and reverse hybrids (Deloitte) (June 16) More

• UK: Government launches consultation on solving the LLC double taxation problem (Macfarlanes) (June 13) More

• UK: Guidance on amended anti-avoidance rule for share exchanges and company reconstruction (KPMG) (June 12) More

• UK: Manuals for advance tax certainty service (ATCS), mandatory tax adviser registration (KPMG) (June 12) More

• UK: Recent decisions of First-tier Tribunal: (1) Document production required as part of transfer pricing inquiry; (2) scope of “personal goodwill”; (3) field was not “mixed use” property for stamp duty purposes (KPMG) (June 12) More

• UK: Lifeplus Europe case – transfer pricing – application of CUP to distributor – relevance of parent company’s financial statements – fishing expedition (First-tier Tribunal) (TPcases) (June 11) More

• UK: HMRC publishes updated and new guidance manuals (Deloitte) (June 9) More

• UK: Order to implement temporary 5% reduced VAT rate on certain supplies issued (Deloitte) (June 9) More

• UK: Tribunal finds documents not reasonably required as part of transfer pricing enquiry (Deloitte) (June 9) More

• UK: Comment on UK’s proposal to introduce mandatory exemption of profits and losses of foreign PEs (Leonard Wagenaar on LinkedIn) (June 5) More

• UK: Updated guidance on disclosure of tax avoidance schemes (Tax authorities) (June 3) More

• UK: An updated look at the UK DST (Baker McKenzie) (May 29) More

• UK: Proposal to make foreign permanent establishment (PE) exemption compulsory (KPMG) (May 29) More

• UK: (1) Temporary reductions in transport-related taxes; (2) guidance on taxation of “ecosystem services”; (3) consultation on changes to plastic packaging tax (KPMG) (May 29) More

• UK: Updated list of Pillar Two territories, qualifying top-up taxes (KPMG) (May 29) More

• UK: Voluntary pilot R&D advance assurance scheme for SMEs (KPMG) (May 29) More

• UK: New guidance page on advance tax certainty service for major investment projects (Government) (May 25) More

• UK: Government announces mandatory overseas permanent establishment exemption (Deloitte) (May 22) More

• UK: HMRC publishes additional guidance on advance tax certainty service (Deloitte) (May 19) More

• UK: Registration requirements for tax advisers (Tax authorities) (May 19) More

• UK and Global: Beyond cost-plus: what the OECD's new approach to intra-group services means for UK taxpayers (Macfarlanes) (June 17) More

• UK and Gulf Cooperation Council: Gulf Cooperation Council concludes key free trade agreement with UK (EY) (June 6) More

• UK and Australia: Managing cross-border tax investigations: a UK and Australian perspective (Slaughter and May podcast, 26 mins) (June 2) More

• UK and Global: GloBE rules – GIR filing and exchange: Transitional approach (Tax authorities) (May 23) More

• Ukraine: Digital platform reporting and withholding rules adopted (KPMG) (June 23) More

• Ukraine: Agroprosperis case – beneficial ownership of interest – possible conduit company – Cyprus / Ukraine double tax treaty (Supreme Court) (in Ukrainian) (Court decision) (June 15) More

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Africa 

• Africa: Overview of recent tax developments (June 2026) (KPMG) (July 1) More

• Africa: Africa tax newsletter (KPMG) (May 28) More

• Botswana: VAT Amendment Act, 2025, introducing VAT on remote services, now effective (KPMG) (June 5) More

• Botswana: Legislative package of tax and customs reforms (KPMG) (June 2) More

• Kenya: Legislation exempting internal reorganizations from capital gains tax and expanding eligible special economic zones signed into law (KPMG) (July 7) More

• Kenya: Tax and customs proposals in 2026/2027 budget (KPMG) (June 16) More

• Mauritius: Actual and presumed foreign tax may be aggregated under pooling method (Supreme Court decision) (KPMG) (June 10) More

• Mauritius: A look at the potential treatment of dividend income under Pillar Two (EY) (May 20) More

• Nigeria: Significant direct and indirect tax reforms in Nigeria Tax Act (NTA) 2025 (KPMG) (July 1) More

• Rwanda: VAT on non-resident online sellers of goods and services introduced (KPMG) (June 23) More

• Rwanda: Transfer pricing rules (Government) (May 20) More

• South Africa: Global Minimum Tax (GMT): registration, subscription and notification (Tax authorities) (May 23) More

• Tanzania: Tax measures in 2026/2027 budget (KPMG) (June 25) More

• Tanzania: Court of Appeal ruling clarifies chargeability of VAT on demurrage charges (EY) (May 29) More

• Uganda: Tax amendments based on 2026/2027 budget passed by Parliament (KPMG) (June 27) More

• Uganda: Uganda issues Tax Amendment Acts for 2026 (EY) (June 12) More

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