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Geography View

News & Views Archive

Global

  • Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (November 18) More

  • How Generative AI may affect value chains and transfer pricing (KPMG) (November 18) More

  • OECD Tax Certainty Day 2025 – MAP Awards (Rhys Bane on LinkedIn) (November 18) More

  • Segmentation in transfer pricing: Re-examining the economic reality behind arm’s length margins (Ajit Jain on LinkedIn) (November 18) More

  • 2025 report on effective carbon rates released (Deloitte) (November 17) More

  • Effective carbon rates 2025 – recent trends in taxes on energy use and carbon pricing (OECD) (November 14) More

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

  • Pillar Two’s escalating compliance costs (Alex Parker) (November 13) More

  • Shipping and offshore tax update (KPMG) (November 13) More

  • Deferred taxes in GloBE (Neil Pereira on LinkedIn) (November 12) More

  • Pillar Two: From policy to practice – Issues for financial services & insurance sectors (Deloitte) (November 12) More

  • DTL – qualification criteria (Annalise Foong on LinkedIn) (November 11) More

  • Global tax policy and controversy watch (EY) (November 11) More

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

  • New peer review reports on tax transparency and EOIR released (Deloitte) (November 11) More

  • Simplification of the MAP tie-breaker rule? (Rhys Bane on LinkedIn) (November 11) More

  • Current signatories of Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) (OECD) (November 10) More

  • Estimated revenue cost in exempting US-parented groups from GloBE rules (under “side-by-side” exemption) (TaxWatch) (November 10) More

  • OECD releases 2024 MAP & APA statistics and related information (OECD) (November 10) More

  • Key differences between intercompany agreements and third party agreements (Paul Sutton on LinkedIn) (November 8) More

  • Cash pooling arrangements: key legal issues (Paul Sutton on LinkedIn) (November 7) More

  • A tax in form, a tariff in function: reclassifying digital services taxes to restore trade law coherence (Doron Narotzki) (November 5) More

  • Global e-invoicing developments tracker (29 October 2025) (EY) (November 5) More

  • Illustrative disclosures: Guide to sustainability reporting under IFRS Sustainability Disclosure Standards (KPMG) (November 5) More

  • Managing compliance disputes as indirect tax goes digital (Deloitte) (November 5) More

  • OECD holds Tax Certainty Day, presenting MAP and APA statistics and addressing dispute prevention and resolution developments (EY) (November 5) More

  • TradeWatch (EY) (November 5) More

  • 2 interpretations of Art. 5.6.2 of the Globe rules – Minority-Owned Constituent Entities (MOCEs) (Chester Wee on LinkedIn) (November 4) More

  • Digitalisation of tax: plugging into e-invoicing (Deloitte) (November 4) More

  • Finding the business benefits in the e-invoicing transition (Deloitte) (November 4) More

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

  • GloBE rules – Recaptured deferred tax liabilities (Annalise Foong on LinkedIn) (November 4) More

  • New MAP and APA statistics released on 2025 “Tax Certainty Day” (Deloitte) (November 4) More

  • Top 5 MAP partners of the Netherlands: Belgium (Rhys Bane on LinkedIn) (November 4) More

  • Draft template for Framework Convention on International Tax Cooperation (UN) (November 3) More

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

  • OECD: “Tax Certainty Day” highlights MAP and APA statistics (KPMG) (November 1) More

  • Trade talking points (EY) (November 1) More

  • The OECD’s 10-year-old tax initiative (Alex Parker) (October 31) More

  • Centre-led: the Goldilocks of operating models (EY) (October 30) More

  • GloBE rules: Recaptured deferred tax liabilities – FIFO method (Annalise Foong on LinkedIn) (October 30) More

  • The latest on BEPS and beyond (EY) (October 30) More

  • “Amsterdam Dialogue on Global Minimum Tax Compliance” stakeholder meeting, October 2025 (KPMG) (October 29) More

  • Bloomberg’s reporting on current negotiations for side-by-side system for GloBE rules (Saim Saeed on LinkedIn) (October 29) More

  • MNEs face transfer pricing true-up challenges in time of tariffs (Grant Thornton) (October 29) More

  • Tariffs, Pillar 2, AI tensions and changes (PwC video, 8:24) (October 29) More

  • Tax treaty round-up (Deloitte) (October 29) More

  • UN releases draft template of Framework Convention on International Tax Cooperation (KPMG) (October 29) More

  • Comment on Article 4 of draft UN Framework Tax Convention (Leonard Wagenaar on LinkedIn) (October 28) More

  • Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (October 28) More

  • GloBE rules – DTL aggregation (Annalise Foong on LinkedIn) (October 28) More

  • How to navigate trade volatility (EY) (October 28) More

  • Pillar 2’s side-by-side system (Jefferson VanderWolk on LinkedIn) (October 28) More

  • Top 5 MAP partners of the Netherlands: Germany (Rhys Bane on LinkedIn) (October 28) More

  • New batch of transfer pricing country profiles released (Deloitte) (October 27) More

  • OECD Pillar Two compliance costs: A quantitative assessment for EU-headquartered groups (Sean Bray, Daniel Bunn, Johannes Gaul, and Christoph Spengel) (October 24) More

  • Retreat on carbon tax? (Alex Parker) (October 24) More

  • UN Tax Committee confronts new challenges from AI to health taxes (Pramod Kumar Siva and William Byrnes) (October 24) More

  • Carried interest tax reforms: overview for fund managers – update Q3 2025 (Baker McKenzie) (October 23) More

  • COP30’s Six Pillars, guiding the Climate Tax Strategies (Andre Dumoulin) (October 23) More

  • Global indirect tax news (September 2025) (Deloitte) (October 23) More

  • OECD publishes the third batch of updated transfer pricing country profiles with new insights on hard-to-value intangibles and simplified distribution rules (OECD) (October 23) More

  • DTL recapture rules in the GloBE rules (Annalise Foong on LinkedIn) (October 22) More

  • E–invoicing developments tracker (as of 15 October 2025) (EY) (October 22) More

  • G20 Chair’s summary of finance ministers’ meeting references Pillar Two engagement (EY) (October 22) More

  • Navigating the shift: how AI redefines the tax function (PwC) (October 22) More

  • Comment on Art. 5.6 of GloBE model rules (Chester Wee on LinkedIn) (October 21) More

  • Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (October 21) More

  • Top 5 MAP partners of the Netherlands: Spain (Rhys Bane on LinkedIn) (October 21) More

  • CARF rules apply soon (PwC video) (October 18) More

  • How strong tax governance builds trust and compliance (EY) (October 18) More

  • Report on recent US international tax developments (EY) (October 18) More

  • OECD: Report to G20 finance ministers and central bank governors, recent developments in international tax cooperation (KPMG) (October 17) More

  • A decade of the BEPS Initiative: An Inclusive Framework report to G20 finance ministers and central bank governors (OECD) (October 16) More

  • GloBE rules – possible side-by-side exclusion – possible options for investment hubs (Chester Wee on LinkedIn) (October 16) More

  • OECD Secretary-General tax report to G20 finance ministers and central bank governors (G20 South Africa, October 2025) (OECD) (October 16) More

  • Updates to G20 finance ministers cover topics including last 10 years of BEPS project (Deloitte) (October 16) More

  • Global tax policy and controversy watch (EY) (October 15) More

  • Tax transparency and tax sustainability reporting study 2025 (PwC) (October 15) More

  • Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (October 14) More

  • Intercompany agreements for low value-adding intra-group services (Paul Sutton on LinkedIn) (October 14) More

  • Is the global minimum tax viable after the US side-by-side exemption? (B. Anthony Billings and Santanu Mitra) (October 14) More

  • Top 5 MAP partners of the Netherlands: UK (Rhys Bane on LinkedIn) (October 14) More

  • Residence for corporate income tax purposes (2025 IFA Congress, General report Subject 1, João Félix Pinto Nogueira) (October 13) More ​​

  • 2026 update to OECD Transfer Pricing Guidelines – topics likely to be covered (Szymon Wlazlowski on LinkedIn) (October 10) More

  • PE watch (EY) (October 10) More

  • Profit splits in TP: what is the nature of adjusting payments? (Paul Sutton on LinkedIn) (October 10) More

  • Global and US: Accounting for income taxes – quarterly hot topics (US GAAP) (Q3) (October 10) More

  • Global and US: Global tax developments quarterly – accounting for income taxes under US GAAP (Q3) (Deloitte) (October 10) More

  • E–invoicing developments tracker (as of 30 September 2025) (EY) (October 9) More

  • Judges as valuers – the Perrigo transfer pricing case (Philippe Penelle on LinkedIn) (October 9) More

  • Comparable transaction risk analysis: IRS guidance (Paul Sutton on LinkedIn) (October 8) More

  • German states’ push to halt global minimum tax hits setback (FDI Intelligence) (October 8) More

  • Quarterly tax developments – Things to know about Q3 tax developments and related IFRS accounting implications (EY) (October 8) More

  • The shifting landscape of intercompany services: a transfer pricing review (Neil Pereira on LinkedIn) (October 8) More

  • A full carve-out for US groups for Pillar 2; an EU constitutional Trojan horse? (Dennis Weber) (October 7) More

  • Global tax talk – Tax in 60 seconds (Will Morris on LinkedIn) (October 7) More

  • Top 5 MAP partners of the Netherlands: Italy (Rhys Bane on LinkedIn) (October 7) More

  • Current list of signatories to Multilateral Competent Authority Agreement on Exchange of GloBE Information (GIR-MCAA) (OECD) (October 6) More

  • EU Commissioner Hoekstra’s comments on status of Pillars One & Two (European Commission) (October 6) More

  • Public comments on draft toolkit for developing countries regarding transfer pricing treatment of copper (OECD) (October 6) More

  • Update indicates that Finland, Liechtenstein, and Norway have signed GIR MCAA (Deloitte) (October 4) More

  • Comments published on toolkit for developing countries regarding pricing of copper (Deloitte) (October 3) More

  • Shipping and offshore tax update (KPMG) (October 3) More

  • Careers in tax: Tell me a story (PwC podcast) (October 2) More

  • EU Commissioner Hoekstra addresses current state of Pillars One & Two (Regfollower) (October 2) More

  • Legal implementation of TNMM / CPM (Paul Sutton on LinkedIn) (October 2) More

  • Tax and AI (Lucas de Lima Carvalho on LinkedIn) (October 2) More

  • DEMPE and rational taxpayers’ conditional beliefs (Philippe Penelle on LinkedIn) (October 1) More

  • International tax news (September 2025) (PwC) (October 1) More

  • The arm’s length principle existence theorem (Philippe Penelle on LinkedIn) (October 1) More

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Asia Pacific​

  • ASEAN, China, and US: US reaches limited trade deal with China and signs trade agreements with ASEAN partners (PwC) (November 5) More

  • ASEAN and China: Avoiding origin violations: How foreign businesses in China can legally route goods through ASEAN and beyond (Dezan Shira and Associates) (October 29) More

  • Asia: Asia transfer pricing brief – Q3 2025 (Dezan Shira and Associates) (October 29) More

  • Asia and US: US tariffs in Asia 2025: a new regional trade order (Dezan Shira and Associates) (November 4) More

  • Asia Pacific: EY Asia Pacific private equity tax network: Tax newsletter (September 2025) (EY) (October 24) More

  • Asia Pacific: GloBE reporting obligations (Asia Pacific) (Annalise Foong on LinkedIn) (October 14) More

  • Australia: Weekly tax round-up (Deloitte) (November 18) More

  • Australia: Australian Tax Office releases draft instructions for completing public country-by-country reporting and preliminary eligibility issues (EY) (November 14) More

  • Australia: Draft ruling restricts deductions for short-term rental properties (KPMG) (November 14) More

  • Australia: Updated guidance on hybrid mismatch rules – interaction with GloBE rules (Tax authorities) (November 12) More

  • Australia: Weekly tax round-up (Deloitte) (November 12) More

  • Australia: ATO releases draft instructions in respect of public country-by-country reporting (Deloitte) (November 11) More

  • Australia: Payday Super bills passed by parliament and receive royal assent (Deloitte) (November 11) More

  • Australia: Draft instructions for completion of public country-by-country report (Tax authorities) (November 10) More

  • Australia: G Global case (Constitutional validity of legislation which retroactively overrides double tax treaties) (Court decision) (November 10) More

  • Australia: Updated version of Voluntary Tax Transparency Code (VTTC) (Government) (November 10) More

  • Australia: ATO releases updated guidance on advance pricing arrangement program (Deloitte) (November 8) More

  • Australia: Comments on YTL case – taxable Australian real property (TARP) – real property vs. chattels – infrastructure assets (Andy Bubb on LinkedIn) (November 6) More

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

  • Australia: ATO publishes draft guidance for public CbC reporting (Regfollower) (November 5) More

  • Australia: Redesigned Voluntary Tax Transparency Code (VTTC) (KPMG) (November 5) More

  • Australia: Consultation on draft instructions for public country-by-country (CbC) report (KPMG) (November 4) More

  • Australia: Legislation extending instant asset write-off for one year, expanding beneficial ownership disclosure obligations referred to Senate committee (KPMG) (November 4) More

  • Australia: Monthly tax update (November 2025) (PwC) (November 4) More

  • Australia: Updated APA guidance (Tax authorities) (November 3) More

  • Australia: ATO updates APA guidance (Regfollower) (October 31) More

  • Australia: Updated guidance on APAs (KPMG) (October 30) More

  • Australia: Consultation on draft legislation amending Pillar Two rules (KPMG) (October 29) More

  • Australia: Oracle case: Taxpayer granted stay of domestic tax proceedings pending outcome of MAP (Full Federal Court decision) (KPMG) (October 29) More

  • Australia: Weekly tax round-up (Deloitte) (October 29) More

  • Australia: Pillar Two: ATO releases guidance on transitional CbC reporting safe harbour (Deloitte) (October 28) More

  • Australia: Taxpayers liable for payroll taxes for subcontractors (Supreme Court of New South Wales decision) (KPMG) (October 27) More

  • Australia: Court proceedings stayed in Oracle case to allow for Irish MAP (Corrs Chambers Westgarth) (October 24) More

  • Australia: Guidance on transitional CbC reporting safe harbour under Pillar Two rules (KPMG) (October 24) More

  • Australia: Comment on Oracle case – MAP vs. court / tribunal (Angelina Lagana on LinkedIn) (October 23) More

  • Australia: Oracle case – royalties – MAP vs. court / tribunal (Full Federal Court) (TPcases) (October 23) More

  • Australia: Comment on Oracle case – MAP vs. court / tribunal (Andy Bubb on LinkedIn) (October 22) More

  • Australia: Weekly tax round-up (Deloitte) (October 22) More

  • Australia: Comment on Oracle case – MAP vs. court / tribunal (Stuart Landsberg on LinkedIn) (October 21) More

  • Australia: Foreign / absentee surcharge land taxes constitutionally valid (High Court decision) (KPMG) (October 21) More

  • Australia: Comment on G Global case – retrospective treaty override (David Watkins on LinkedIn) (October 17) More

  • Australia: G Global case: High Court confirms surcharge land tax on foreign-owned land despite non-discrimination clauses in Australia’s international tax treaties (Baker McKenzie) (October 17) More

  • Australia: Australia tax update: developments down under (PwC podcast, 42:51) (October 16) More

  • Australia: Comment on G Global case – retrospective treaty override (John Azzi on LinkedIn) (October 16) More

  • Australia: Comment on G Global case – retrospective treaty override (Neil Pereira on LinkedIn) (October 16) More

  • Australia: Weekly tax round-up (Deloitte) (October 15) More

  • Australia: Monthly tax update (October 2025) (PwC) (October 14) More

  • Australia: ATO notes penalties for Significant Global Entities that fail to lodge Taxable Payments Annual Report (TPAR) on time (Tax authorities) (October 11) More

  • Australia: DPT v TP post Pepsi (Andy Bubb on LinkedIn) (October 9) More

  • Australia: Weekly tax round-up (Deloitte) (October 7) More

  • Australia: Compendium of submissions and tax authority responses on topic of capital raised for the purpose of funding franked distributions (Tax authorities) (October 6) More

  • Australia: Country’s arbitration position under Part VI of BEPS MLI (Government) (October 6) More

  • Australia: Final guidance on compliance approach to capital raised for the purpose of funding franked distributions (Tax authorities) (October 6) More

  • Australia: Final guidance on compliance approach to restructures (thin capitalisation) (Tax authorities) (October 6) More

  • Australia: Final guidance on third party debt test (thin capitalisation) (Tax authorities) (October 6) More

  • Australia: Report on tax disputes and settlements for 2024-25 (Tax authorities) (October 6) More

  • Australia: Invitation for expressions of interest for large business stewardship group (KPMG) (October 4) More

  • Australia: ATO releases final guidance on third party debt test and related restructures (Deloitte) (October 3) More

  • Australia: Government report and issue papers from strategic examination of R&D system (KPMG) (October 2) More

  • Australia: Guidance on thin capitalisation rules (KPMG) (October 2) More

  • Australia: Tax governance for Top 100 and Top 1,000 taxpayers: Latest developments (Deloitte) (October 2) More

  • Australia: Weekly tax round-up (Deloitte) (October 1) More

  • Australia and New Zealand: Consultation on draft Australian legislation providing New Zealand wine exporter producer rebate (KPMG) (November 7) More

  • Bhutan: Legislation enacting 5% goods and services tax, to be effective 1 January 2026 (Government) (October 15) More

  • Bhutan: New GST regime to replace existing sales tax framework (KPMG) (October 8) More

  • Cambodia, Malaysia, Thailand, US, and Vietnam: How Do US-Asia Trade Agreements Affect DSTs, FDDEI and VAT? (KPMG) (November 8) More

  • Cambodia, Malaysia, Thailand, Vietnam and US: White House’s announcements on several trade agreements (Government) (November 3) More

  • Cambodia, Canada, Malaysia, Thailand and US and Brazil: President Trump announces new trade agreements (Deloitte) (November 1) More

  • Cambodia, Malaysia, Thailand, and US: US trade agreements with Cambodia, Malaysia, and Thailand include commitments to refrain from imposing DSTs on US companies (KPMG) (October 29) More

  • Cambodia, Malaysia, Thailand, US, and Vietnam: US announces trade agreements and frameworks with Cambodia, Malaysia, Thailand, and Vietnam (KPMG) (October 28) More

  • China: Pilot programs on the registration of trust assets (Baker McKenzie) (November 14) More

  • China: China monthly tax brief (October 2025) (Dezan Shira) (November 13) More

  • China: Tax authorities clarify reporting requirements for internet platforms ahead of October 31 deadline (Dezan Shira and Associates) (October 23) More

  • China: How will China’s rare earth export controls impact industries and businesses? (Dezan Shira and Associates) (October 22) More

  • China: HS codes in China: a guide for investors and traders (Dezan Shira and Associates) (October 21) More

  • China: China monthly tax brief: September 2025 (Dezan Shira and Associates) (October 13) More

  • China and US: China eases export controls on select materials to US (Regfollower) (November 11) More

  • China and US: USTR suspends section 301 actions targeting China’s maritime, logistics, and shipbuilding sectors (KPMG) (November 11) More​​​

  • China and US: US reduces reciprocal tariff rates after China / US trade deal (Executive order) (November 10) More

  • China and US: US reduces tariff rates (imposed in response to fentanyl crisis) after China / US trade deal (Executive order) (November 10) More

  • China and US: US modifies tariff rates and duties on China following trade and economic deal (KPMG) (November 6) More

  • China, Korea, and US: US President announces new trade and economic deal with China and commitments to Korea (EY) (November 5) More

  • China, US and ASEAN: US reaches limited trade deal with China and signs trade agreements with ASEAN partners (PwC) (November 5) More

  • China and US: China and US reach trade deal (White House fact sheet) (November 4) More

  • China and US: US and China reach trade and economic deal (KPMG) (November 4) More

  • China and US: US and China reach trade concessions following Trump-Xi meeting: outcomes and implications (Dezan Shira and Associates) (November 4) More

  • China and US: US reduces Chinese tariffs post Trump-Xi meeting (Regfollower) (October 31) More

  • China and ASEAN: Avoiding origin violations: How foreign businesses in China can legally route goods through ASEAN and beyond (Dezan Shira and Associates) (October 29) More

  • China and US: China and US agree on rare earth framework (Regfollower) (October 28) More

  • China and Canada: Canada Border Services Agency releases notice of preliminary determinations regarding imports of cast iron soil pipe from China (EY) (October 22) More

  • China and US: USTR signals 100% additional tariffs on China contingent on Beijing’s actions (Regfollower) (October 17) More

  • China and US: Trump to impose 100% additional tariffs on Chinese imports in response to rare earth export restrictions (Regfollower) (October 14) More

  • China and US: China accuses US of “double standards” over tariff threat (BBC) (October 13) More

  • China and US: Trump ratchets up US-China trade war, promising new tariffs (Reuters) (October 13) More

  • China and US: US-China relations in the Trump 2.0 era: a timeline (Dezan Shira and Associates) (October 13) More

  • Hong Kong: Launch of digital certificate of resident status (KPMG) (November 13) More

  • Hong Kong: Digital certificates of resident status for claims under China Mainland DTA (Deloitte) (November 12) More

  • Hong Kong: IRD mandates digital residency certificate for tax benefits under mainland China agreement (Regfollower) (November 8) More

  • Hong Kong: Updated guidance on global minimum tax and Hong Kong minimum top-up tax for MNE groups (Tax authorities) (October 22) More

  • Hong Kong: Letters to MNE groups potentially in scope of Pillar Two rules (KPMG) (October 14) More

  • Hong Kong: Updated guidance on GloBE rules (Tax authorities) (October 6) More

  • India: Comments on Indian transfer pricing case, Netflix (David Zářecký on LinkedIn) (November 18) More

  • India: MoF clarifies transfer pricing tolerance range for FY 2025-26 (Regfollower) (November 18) More

  • India: When does marketing create IP rights? Lessons from Netflix India v Deputy Commissioner of Income Tax (Arnold Kasalwe on LinkedIn) (November 12) More

  • India: Comments on Vodafone Idea transfer pricing case (David Zářecký on LinkedIn) (November 11) More

  • India: Pride Foramer case (Whether non-resident company can be considered to be carrying on business in India, if it ceases to have PE in India) (Court decision) (November 10) More

  • India: No “look-through”: Mumbai tribunal shields eBay’s indirect transfer gains under India-Singapore treaty (Nishith Desai Associates) (November 8) More

  • India: Comments on Netflix case: where the arm’s length principle met behavioural economics (Ajit Jain on LinkedIn) (November 7) More

  • India: Delhi High Court raises concerns for domestic companies claiming section 115BAA’s concessional tax rate (Nishith Desai Associates) (November 4) More

  • ​India: Capital gains on indirect share transfer not taxable under Singapore treaty (tribunal decision); other direct and indirect tax developments (KPMG) (November 1) More

  • India: Vodafone Idea case – transfer pricing – CUP method – licensing of brand names – royalties (Income Tax Appellate Tribunal) (TPcases) (October 31) More

  • India: Government tax policy group recommends presumptive taxation regime for foreign taxpayers to mitigate disputes regarding PE and profit attribution (KPMG) (October 10) More

  • India: Application of principal purpose test in MLI requires separate notification under India / Ireland treaty (tribunal decision) (KPMG) (October 7) More

  • India: Comments on NITI Aayog’s report on permanent establishments (Seema Kejriwal Jariwala on LinkedIn) (October 4) More

  • India: Enhancing certainty, transparency and uniformity in permanent establishment and profit attribution for foreign investors in India (Tax policy working paper) (NITI Aayog) (October 4) More

  • India: Unabsorbed depreciation carried over may be used even if no business activity in later tax year (tribunal decision); other direct and indirect tax developments (KPMG) (October 1) More

  • India and Japan: India-Japan wins MAP award for cooperation in MAP closure for TP cases (Seema Kejriwal Jariwala on LinkedIn) (November 1) More

  • Indonesia: The challenges of software distribution payments: a tax perspective (Deloitte) (November 4) More

  • Japan: Overview of tax system (2025) (KPMG) (November 18) More

  • Japan: Guidance on amendments to IIR and CFC regime under 2025 tax reform (KPMG) (November 6) More

  • Japan and India: India-Japan wins MAP award for cooperation in MAP closure for TP cases (Seema Kejriwal Jariwala on LinkedIn) (November 1) More

  • Korea: Royalties from patents not registered in Korea may be subject to tax in Korea under US treaty (Supreme Court decision); other tax developments (KPMG) (October 1) More

  • Korea and US: US and Korea announce trade deal framework (KPMG) (November 17) More

  • Korea, US and China: US President announces new trade and economic deal with China and commitments to Korea (EY) (November 5) More

  • Macau: Transfer pricing regulations (Government) (November 5) More

  • Malaysia: Tax developments summary (November 2025) (KPMG) (November 13) More

  • Malaysia: Amended and new service tax policies (KPMG) (October 28) More

  • Malaysia: Tax highlights of Budget 2026 include measures intended to attract investment (Deloitte) (October 24) More

  • Malaysia: Amendments to service tax policies (KPMG) (October 22) More

  • Malaysia: Direct and indirect tax proposals in 2026 Budget (KPMG) (October 15) More

  • Malaysia: Stamp duty exemption for employment contracts under MYR 3,000 (Baker McKenzie) (October 15) More

  • Malaysia: Budget 2026: tax highlights (Baker McKenzie) (October 14) More

  • Malaysia: 2026 Budget Snapshot (Deloitte) (October 11) More

  • Malaysia: 2026 Budget Tax Alert (PwC) (October 11) More

  • Malaysia: Guidance on sales tax exemption for raw materials, components, packing and packaging materials, manufacturing aids, and cleanroom equipment (KPMG) (October 3) More

  • Malaysia, Thailand, US, Vietnam and Cambodia: How Do US-Asia Trade Agreements Affect DSTs, FDDEI and VAT? (KPMG) (November 8) More

  • Malaysia, Thailand, Vietnam, US and Cambodia: White House’s announcements on several trade agreements (Government) (November 3) More

  • Malaysia, Thailand, US and Brazil, Cambodia and Canada: President Trump announces new trade agreements (Deloitte) (November 1) More

  • Malaysia, Thailand, US and Cambodia: US trade agreements with Cambodia, Malaysia, and Thailand include commitments to refrain from imposing DSTs on US companies (KPMG) (October 29) More

  • Malaysia, Thailand, US, Vietnam and Cambodia: US announces trade agreements and frameworks with Cambodia, Malaysia, Thailand, and Vietnam (KPMG) (October 28) More

  • New Zealand: Government strengthens business-to-government e-invoicing requirements (EY) (October 21) More

  • New Zealand: Deductibility of sponsorship expenditure (Deloitte) (October 11) More

  • New Zealand: Finalised Inland Revenue guidance on share cancellations (Deloitte) (October 11) More

  • New Zealand: Snapshot of recent developments (October 2025) (Deloitte) (October 11) More

  • New Zealand: Updates on country-by-country reporting (Deloitte) (October 11) More

  • New Zealand: Country’s arbitration position under Part VI of BEPS MLI (Government) (October 6) More

  • New Zealand and Australia: Consultation on draft Australian legislation providing New Zealand wine exporter producer rebate (KPMG) (November 7) More

  • Philippines: E-invoicing compliance deadline extended to December 31, 2026 (KPMG) (October 21) More

  • Singapore: Guidance on foreign-sourced capital gains and interest income (KPMG) (November 11) More

  • Singapore: Tax treatment of tender fees in respect of notes accepted for purchase by issuer (Tax authorities) (November 8) More

  • Singapore: Classification of foreign entities for Singapore income tax purposes (Tax authorities) (November 7) More

  • Singapore: Guidance on income tax treatment of subordinated perpetual securities (Tax authorities) (November 5) More

  • Singapore: FRB 12 (revised October 2025): Accounting implications arising from the Multinational Enterprise (Minimum Tax) Act in Singapore (Institute of Singapore Chartered Accountants) (October 23) More

  • Singapore: Updated guidance on correction of errors made in GST return (Tax authorities) (October 22) More

  • Singapore: How can companies establish tax residency in Singapore to access treaty relief? (Dezan Shira & Associates) (October 17) More

  • Singapore: Updated guidance on income tax deductions for shares used to fulfil obligations under employee equity-based remuneration scheme (Tax authorities) (October 10) More

  • Singapore: Updated guidance on certainty of non-taxation of companies’ gains on disposal of equity investments (Tax authorities) (October 9) More

  • Singapore: Guidance on income tax treatment of liquidation distribution in specie of appreciated shares in non-resident companies (Tax authorities) (October 6) More

  • Singapore and US: US delays enforcement of tariff on Singaporean pharmaceutical exports (Regfollower) (October 17) More

  • Sri Lanka: Proposed changes to tax holidays, exemptions, and concessions for strategic investments (KPMG) (November 14) More

  • Sri Lanka: Budget 2026 tax proposals (KPMG) (November 11) More

  • Sri Lanka: Amended bonded warehouse facility regulations (KPMG) (October 27) More

  • Sri Lanka: Postponement of implementation of VAT on services supplied through electronic platforms by non-resident providers (KPMG) (October 9) More

  • Sri Lanka: Amendments to social security contribution levy law (KPMG) (October 7) More

  • Sri Lanka: Guidance on risk-based refund scheme under VAT law (KPMG) (October 7) More

  • Sri Lanka: Regulations which provide for several tax incentives for Colombo Port City special economic zone (Government) (October 6) More

  • Sri Lanka: Notices in relation to simplified VAT scheme published (KPMG) (October 2) More

  • Taiwan: Companies with surplus current earnings can offset the earnings against past years’ losses, for purposes of reporting undistributed earnings (Government) (October 30) More

  • Taiwan: Non-recognition of losses for failure to submit proper financial statements for CFCs (KPMG) (October 15) More

  • Taiwan: Guidance on capitalisation of expenses, foreign tax credits, controlled foreign company rules (KPMG) (October 10) More

  • Taiwan: Guidance on qualification for investment deduction for R&D expenditure (in Chinese) (Tax authorities) (October 6) More

  • Taiwan: Government issues “Directions for the levy of business tax on individuals who regularly publish creative or informational content online” (EY) (October 4) More

  • Thailand: Package of tax incentives to support domestic tourism (in Thai) (Government) (November 3) More

  • Thailand: Tax ruling on outbound software payments (Neil Pereira on LinkedIn) (October 9) More

  • Thailand, US, Vietnam, Cambodia and Malaysia: How Do US-Asia Trade Agreements Affect DSTs, FDDEI and VAT? (KPMG) (November 8) More

  • Thailand, Vietnam, US, Cambodia and Malaysia: White House’s announcements on several trade agreements (Government) (November 3) More

  • Thailand, US and Brazil, Cambodia, Canada and Malaysia: President Trump announces new trade agreements (Deloitte) (November 1) More

  • Thailand, US, Cambodia and Malaysia: US trade agreements with Cambodia, Malaysia, and Thailand include commitments to refrain from imposing DSTs on US companies (KPMG) (October 29) More

  • Thailand, US, Vietnam, Cambodia and Malaysia: US announces trade agreements and frameworks with Cambodia, Malaysia, Thailand, and Vietnam (KPMG) (October 28) More

  • Vietnam: New decree on strategic trade control (Baker McKenzie) (October 29) More

  • Vietnam: MoF introduces procedures and forms for Pillar 2 minimum tax compliance (Regfollower) (October 24) More

  • Vietnam: Vietnam’s evolving tax regime: compliance with new CIT, VAT and invoicing rules (Dezan Shira and Associates) (October 13) More

  • Vietnam: Capital contribution in Vietnam: a brief guide for business setups (Dezan Shira and Associates) (October 8) More

  • Vietnam: Government issues implementing decree on the global minimum tax (Baker McKenzie) (October 4) More

  • Vietnam: Summary of recent tax legislative developments (September 2025) (Deloitte) (October 4) More

  • Vietnam, Cambodia, Malaysia, Thailand and US: How Do US-Asia Trade Agreements Affect DSTs, FDDEI and VAT? (KPMG) (November 8) More

  • Vietnam, US, Cambodia, Malaysia and Thailand: White House’s announcements on several trade agreements (Government) (November 3) More

  • Vietnam and US: Framework for an agreement on reciprocal, fair, and balanced trade (Baker McKenzie) (November 4) More

  • Vietnam and US: Transhipment and origin risks: How Vietnam-based businesses can stay compliant (Dezan Shira and Associates) (October 16) More

​

​​

​​Europe​

  • Austria: Draft Tax Amendment Act 2025 includes implementation of DAC9, incorporation of OECD Pillar Two administrative guidance; other recent tax developments (KPMG) (November 12) More

  • Austria: Bill which will provide temporary increase in investment allowance (in German) (Government) (November 3) More

  • Austria: Proposed changes to real estate transfer tax on share transfers (KPMG) (October 24) More

  • Belgium: Belgian QDMTT return deadline extended to 30 June 2026 (EY) (November 18) More

  • Belgium: Belgium tax disputes (Loyens & Loeff) (November 11) More

  • Belgium: Decree which provides exemption from withholding tax on income (from lease or use of tangible movable property) paid to non-resident company (in Dutch) (Government) (November 10) More

  • Belgium: Comments on Belgian transfer pricing case – internal CUP vs. external CUP (David Zářecký on LinkedIn) (November 4) More

  • Belgium: Rents paid to foreign companies exempt from withholding tax (KPMG) (November 4) More

  • Belgium: Bill which would expand scope of tax exemption to cover sister mergers (in Dutch and French) (Government) (November 3) More

  • Belgium: Guidance on GloBE rules (in Dutch) (Tax authorities) (November 3) More

  • Belgium: Pillar Two in Belgium: QDMTT filing now! (PwC podcast, 38:47) (October 30) More

  • Belgium: Ruling affirms preference for use of internal CUP method to price intercompany loans (Deloitte) (October 30) More

  • Belgium: Guidance on implementation of Pillar Two rules (KPMG) (October 27) More

  • Belgium: Belgium proposes technical amendments to its Pillar Two legislation (EY) (October 24) More

  • Belgium: Interest rate on intra-group loan held non-arm’s length under comparable uncontrolled price method (Court decision) (KPMG) (October 24) More

  • Belgium: Discussion of recent transfer pricing case (David Zářecký on LinkedIn) (October 14) More

  • Belgium: Draft legislation amending Pillar Two rules (KPMG) (October 11) More

  • Belgium: FAQs on e-invoicing requirements updated (Deloitte) (October 11) More

  • Belgium: Guidance on new fixed financial asset condition for participation exemption (in French) (Government) (October 7) More

  • Belgium: Country’s arbitration position under Part VI of BEPS MLI (Government) (October 6) More

  • Belgium: Indefinite postponement of modernisation of VAT rules (KPMG) (October 4) More

  • Belgium: Boundaries of tax investigations and data requests (Court of Appeal decision) (KPMG) (October 1) More

  • Bulgaria: MoF updates transfer pricing rules (Regfollower) (November 13) More

  • Bulgaria: 2026 Budget bill (in Bulgarian) (Government) (November 10) More

  • Bulgaria: Bulgaria plans dividend tax hike, faster write-offs for electric vehicles in 2026 budget (Regfollower) (November 6) More

  • Bulgaria: Bulgaria consults on proposed transfer pricing reforms, positions to match OECD standards (Regfollower) (October 8) More

  • Cyprus: Council of Ministers approves tax reforms, includes high corporate tax (Regfollower) (November 4) More

  • Cyprus: Cyprus addresses dividends, interest, and royalties from EU-blacklisted and low-tax jurisdictions (PwC) (November 1) More

  • Cyprus: Tax reform proposal submitted to parliament (KPMG) (November 1) More

  • Cyprus: Submissions of withholding tax declarations and payments with respect to certain transactions with non-residents must be made via Tax For All (TFA) system (KPMG) (October 11) More​​

  • Czech Republic: Aufeer Design case – transfer pricing – deductibility of advertising expenses (Supreme Administrative Court) (in Czech) (TPcases) (November 18) More

  • Czech Republic: Czech Republic confirms defence tax covered by double tax treaty with Japan (Regfollower) (November 14) More

  • Czech Republic: Draft policy statement of incoming government coalition includes several tax changes (KPMG) (November 13) More

  • Czech Republic: Updated guidance on direct and indirect tax obligations of entities providing transport services via mobile applications (KPMG) (November 13) More

  • Czech Republic: Comment on Eli Lilly transfer pricing case (David Zářecký on LinkedIn) (October 28) More

  • Czech Republic: Eli Lilly case – transfer pricing – cost-plus service contract – deductibility of costs (Supreme Administrative Court decision) (in Czech) (TPcases) (October 22) More

  • Czech Republic: Recent amendments to Top-up Taxes Act include extensions of filing deadlines (Deloitte) (October 22) More

  • Czech Republic: LegalBites (Baker McKenzie) (October 17) More​​

  • Czech Republic: Recent Supreme Administrative Court decisions: (1) Interest on intra-group financing held non-deductible; (2) expenses not deductible solely because included in related-party pricing arrangements (KPMG) (October 15) More

  • Denmark: Holding A/S case – share transactions – GAAR – non-recognition and recharacterization (Tax Tribunal) (in Danish) (TPcases) (October 31) More

  • Denmark: Reporting obligations for cryptoasset service providers (DAC8) (KPMG) (October 18) More

  • Denmark: Proposed expansion of preferential tax scheme for SMEs offering share-based incentives to employees (KPMG) (October 14) More

  • Denmark: Proposed legislation to implement cryptoasset reporting (DAC8) (KPMG) More

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

  • Estonia: “Construction services” in Finland held intra-community supply of goods subject to VAT (Circuit Court decision) (KPMG) (October 31) More

  • EU: Commission paper on VAT treatment of free-of-charge access to platform in exchange for user data (KPMG) (November 18) More

  • EU: Agreement to repeal small consignments import relief (KPMG) (November 17) More

  • EU: CJEU judgment that export procedure for construction materials violated EU law (KPMG) (November 14) More

  • EU: CJEU Advocate General opinion on treatment of separate legal entities as single taxable person for VAT purposes (KPMG) (November 13) More

  • EU: The EU’s tax landscape: changes, challenges and strategy in a new geopolitical order (Jean-Philippe van West) (November 8) More

  • EU: Amendments to carbon border adjustment mechanism (CBAM) regulation (KPMG) (November 5) More

  • EU: E-News from KPMG’s EU Tax Centre (KPMG) (November 5) More

  • EU: Fugro’s case – challenge to EU minimum tax directive on standing grounds (CJEU judgment) (KPMG) (November 5) More

  • ​EU: Transfer pricing adjustments and their effects on VAT – new case law, risks and suggestions (Baker McKenzie) (November 4) More

  • EU: Position paper on need to strengthen professional secrecy for tax advice in EU (ETAF) (November 3) More

  • EU: Beneficial ownership, governance and substance trends across the EU (KPMG) (November 1) More

  • EU: EC publishes 2026 version of Combined Nomenclature (KPMG) (November 1) More

  • EU: Fugro’s case – ECJ dismisses Fugro’s appeal seeking partial annulment of EU GloBE Directive (Court decision) (October 31) More

  • EU: CJEU judgment in XYRALITY (C-101/24) – Clarifying the scope of Article 28 of the principal VAT Directive (Baker McKenzie) (October 24) More

  • EU: European Commission announces 2026 work program (Deloitte) (October 24) More

  • EU: Updates on tax initiatives in EC 2026 Work Program (KPMG) (October 24) More

  • EU: EU adopts CBAM Omnibus Regulation (EY) (October 23) More

  • EU: European Commission has released its 2026 Work Program (Ana Puscas on LinkedIn) (October 22) More

  • EU: E-News from KPMG’s EU Tax Centre (KPMG) (October 21) More

  • EU: EC Commissioner answers question on digital taxation in Europe; resolution on role of simple tax rules and tax fragmentation in EU competitiveness (KPMG) (October 18) More

  • EU: Opinion statement on the EU Commission consultation on the VAT rules applicable to travel & tourism sectors (CFE Tax Advisers Europe) (October 18) More

  • EU: ECOFIN Council conclusions on EC recommendations regarding tax incentives to support Clean Industrial Deal (KPMG) (October 17) More

  • EU: ECOFIN discusses key tax policy developments (Deloitte) (October 16) More

  • EU: EU Ministers revise list of non-cooperative jurisdictions for tax purposes (EY) (October 16) More

  • EU: Innovation Fund IF25 Heat Auction: final terms and conditions published (Deloitte) (October 16) More

  • EU: EU amends agreements for automatic exchange of financial account information (Deloitte) (October 15) More

  • EU: Report on deviations by member states from standard VAT rates (KPMG) (October 15) More

  • EU: European Commission publishes October 2025 infringements package (Deloitte) (October 11) More

  • EU: Updated list of non-cooperative tax jurisdictions (KPMG) (October 11) More

  • EU: CJEU confirms electronic marketplaces qualify as undisclosed agents pre-2015 amendments (KPMG) (October 10) More

  • EU: EU BEFIT proposal (David Zářecký on LinkedIn) (October 10) More

  • EU: European Commission proposals to protect EU steel industry from global overcapacity (Deloitte) (October 9) More

  • EU: Withholding taxes, losses, and territoriality – Opinion Statement on the CJEU decision on 19 December 2024 in Case C-601/23, Credit Suisse Securities (Europe) Ltd v Diputación Foral de Bizkaia (CFE Tax Advisers Europe) (October 9) More

  • EU: ESG-related tax and legal developments (KPMG) (October 7) More

  • EU: European Commission recommendation on increasing availability of tax-advantaged savings and investment accounts (SIAs) (KPMG) (October 7) More

  • EU: EU Tax Alert (Loyens & Loeff) (October 7) More

  • EU: Conference presentation on European Trust and Cooperation Approach (ETACA) (European Commission) (October 6) More

  • EU: Press release on adoption of regulation which simplifies EU’s Carbon Border Adjustment Mechanism (CBAM) (EU Council) (October 6) More

  • EU: CBAM simplification regulation adopted by EU Council (Merijn Betjes on LinkedIn) (October 1) More

  • EU: E-News from KPMG’s EU Tax Centre (KPMG) (October 1) More

  • EU: European Commission publishes information on European Trust and Cooperation Approach initiative (EY) (October 1) More

  • EU: Update on European Trust and Cooperation Approach to transfer pricing, BEFIT proposal, creation of Capital Markets Union (KPMG) (October 1) More

  • EU and Ukraine: Upgraded trade agreement between the EU and Ukraine enters into force (KPMG) (October 30) More

  • EU and Switzerland: Amending protocol between EU and Switzerland to strengthen tax cooperation (KPMG) (October 21) More

  • EU and Latin America: Transfer pricing and VAT: analysis of recent CJEU jurisprudence and its implications for Latin America (CIAT) (October 1) More

  • Finland: Bill to increase tax on mining activities, effective 1 January 2026 (in Finnish) (Government) (October 6) More

  • France: National Assembly passes first-reading amendments to the 2026 finance bill, focuses on major corporations (Regfollower) (November 1) More

  • France: Revisions to 2026 Finance Bill (Parliament) (November 1) More

  • France: Comment on current National Assembly debate of 2026 Finance Bill (Dragos Dancau on LinkedIn) (October 31) More

  • France: Comment on current National Assembly debate of 2026 Finance Bill (Lotfi Sellami Khelil on LinkedIn) (October 31) More

  • France: Finance committee of National Assembly approves digital services tax hike (Regfollower) (October 28) More

  • France: No implementation of Pillar One Amount B, but acceptance of Amount B outcomes in covered jurisdictions (KPMG) (October 28) More

  • France: FTA publishes first set of guidelines regarding Pillar Two rules (Deloitte) (October 27) More

  • France: Tax measures in 2026 Finance Bill include amendments to Pillar Two rules (KPMG) (October 22) More

  • France: New guidance on Pillar Two rules; notice on common Pillar Two reporting errors (KPMG) (October 18) More

  • France: Parliament introduces VAT registration changes in 2026 draft Finance Bill (Regfollower) (October 18) More

  • France: 2026 draft finance bill released (Deloitte) (October 16) More

  • France: Parliament releases 2026 draft finance bill, features extended exceptional taxes on corporations (Regfollower) (October 16) More

  • France: Guidance on GloBE rules (in French) (Tax authorities) (October 10) More

  • France: French Digital Services Tax: a French tribunal rules in favour of the taxpayer on the concept of economically independent services from the taxable digital service (Bredin Prat) (October 1) More

  • France: Proposed simplification and tolerance measures for e-invoicing and e-reporting reform (KPMG) (October 1) More

  • France and US: France’s proposed increase in DST rate – joint statement by US House Ways and Means Committee Republican leaders (Government) (November 3) More

  • France and US: Cross-border developments to watch: DSTs, section 899, and expected IRS activity (Deloitte) (November 1) More

  • France and US: US may implement section 899 if France raises its Digital Services Tax (DST) (Błażej Kuźniacki on LinkedIn) (October 30) More

  • Germany: Updated FAQs on mandatory e-invoicing (in German) (Government) (November 12) More

  • Germany: Taxpayers not required to confirm validity of VAT identification number in advance of every transaction; other VAT developments (KPMG) (November 11) More

  • Germany: Draft legislation to expand MLI to 62 additional treaties; other tax developments (KPMG) (October 31) More

  • Germany: Can tax authorities demand the disclosure of emails? (Baker McKenzie) (October 28) More

  • Germany: VAT measures included in Tax Amendment Act of 2025; other VAT developments (KPMG) (October 22) More

  • Germany: MOF publishes further administrative guidance on mandatory domestic B2B e-invoicing (Deloitte) (October 18) More

  • Germany: Draft legislation including various amendments to tax law (KPMG) (October 16) More

  • Germany: Press release from 3 German States (Bavaria, Hesse, and North Rhine-Westphalia) announcing they will request Federal parliament to suspend GloBE rules, pending resolution of treatment of US multinationals (in German) (Government) (October 6) More

  • Germany: Updated guidance on international tax dispute resolution procedures (in German) (Tax authorities) (October 4) More

  • Germany: Draft amendments to Pillar Two rules adopted by Federal Cabinet; draft bill to implement DAC8; other tax developments (KPMG) (October 1) More

  • Greece: Guidance on application of digital transaction duty (KPMG) (November 18) More

  • Greece: Super-deduction regime for investments in defence, vehicle and aircraft manufacturing (Deloitte) (November 14) More

  • Greece: Tax treatment of previous years’ profits for formerly tax-exempt legal entities (Deloitte) (November 14) More

  • Greece: IAPR clarifies tax incentives for corporate reorganisations (Regfollower) (October 17) More

  • Guernsey: Initial Pillar Two guidance (KPMG) (November 5) More

  • Guernsey: Tax authority issues first in new series of Pillar Two guidance (Deloitte) (October 21) More

  • Hungary: Update indicates that Hungary has signed GIR MCAA (Deloitte) (November 6) More

  • Hungary: Tax declaration form for qualifying domestic minimum top-up tax (KPMG) (October 21) More

  • Hungary: Consultation on autumn tax package (KPMG) (October 16) More

  • Hungary: Hungarian advance QDMTT return and payment is due in November (EY) (October 15) More

  • Hungary: Carbon border adjustment mechanism (CBAM) authorisation procedure launched (KPMG) (October 2) More

  • Ireland: Direct and indirect tax measures in Finance Bill 2025 (KPMG) (October 18) More

  • Ireland: Ireland publishes Finance Bill 2025, increase rate of R&D tax credit (Regfollower) (October 18) More

  • Ireland: Finance Bill 2025 published (Deloitte) (October 17) More

  • Ireland: Ireland announces introduction of e-invoicing (EY) (October 15) More​​​​

  • Ireland: Ireland Budget 2026: An overview for international investors (EY) (October 10) More

  • Ireland: Revenue outlines rollout of VAT in the digital age (ViDA) measures (Regfollower) (October 10) More

  • Ireland: Direct and indirect tax measures in 2026 budget (KPMG) (October 9) More

  • Ireland: Phased rollout of mandatory e-invoicing and real-time VAT reporting (KPMG) (October 9) More

  • Ireland: Budget 2026 tax changes (Government) (October 8) More

  • Ireland: Revenue publishes guidance on contractor arrangement settlements (Deloitte) (October 4) More

  • Italy: Decree issued on Pillar Two domestic filing and payment obligations (Deloitte) (November 14) More

  • Italy: Italy publishes decree on local compliance obligations related to Global Minimum Tax (EY) (November 14) More

  • Italy: Tax authorities issue decree setting out tax return obligations for GloBE rules (in Italian) (Tax authorities) (November 12) More

  • Italy: Guidance on how to complete GloBE Information Return (in Italian) (Tax authorities) (November 10) More

  • Italy: GloBE Information Return (GIR) and filing instructions (KPMG) (November 6) More

  • Italy: Decree on consolidated text of VAT Code is in final stage of approval process (Deloitte) (October 27) More

  • Italy: Government approves draft 2026 Budget Law with tax measures affecting banks, other financial intermediaries, and insurance companies (EY) (October 23) More

  • Italy: Government intends to increase again the flat tax on foreign-sourced income for new residents (Baker McKenzie) (October 22) More

  • Italy: Milan first-tier Tax Court rules against alleged interposition of holding companies (EY) (October 11) More

  • Latvia: Proposed changes to application of reduced VAT rates for publications and food products (KPMG) (October 31) 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: Draft commentary on application of corporate income tax exemption for companies implementing large investment projects (in Lithuanian) (Government) (November 10) More

  • Lithuania: Updated guidance on new 17% rate for dividend withholding tax (in Lithuanian) (Tax authorities) (November 10) More

  • Lithuania: Amendments to corporate income taxation effective January 1, 2026 (KPMG) (October 28) More

  • Lithuania: Tax authority revises guidance to clarify corporate tax rates (Regfollower) (October 10) More

  • Luxembourg: Luxembourg global compliance and reporting update (EY) (November 14) More

  • Luxembourg: Launching EU investment hubs: US fund managers: competitive tax incentives for front-office personnel in Luxembourg (Loyens & Loeff) (November 12) More

  • Luxembourg: How tariffs impact supply chain strategies and transfer pricing models in Luxembourg (Loyens & Loeff) (November 7) More

  • Luxembourg: Luxembourg 2026 Budget Bill – tax stability (Loyens & Loeff) (October 23) More

  • Luxembourg: MoF presents 2026 state budget to Chamber of Deputies, proposes fiscal measures to bolster innovation-driven investments (Regfollower) (October 10) More

  • Luxembourg: Tax authority clarifies treatment of collective investment vehicles under reverse hybrid entity rules (EY) (October 1) More

  • Malta: New 15% tax rate for senior employees in family offices and treasury operations (KPMG) (October 31) More

  • Malta: Tax measures in 2026 budget (KPMG) (October 29) More

  • Malta: Election form for 15% “elective tax” (KPMG) (October 18) More

  • Malta: Malta issues election form for final income tax without imputation (Regfollower) (October 14) More

  • Netherlands: Guidance on exemption of REIT from GloBE rules (in Dutch) (Tax authorities) (November 3) More

  • Netherlands: Updated decree on withholding tax on dividends and interest (in Dutch) (Government) (November 3) More

  • Netherlands: Tax authorities issue ruling on GloBE rules – excluded status for REIT which distributes 90% of its income (Willem-Jan Van Veen on LinkedIn) (October 29) More

  • Netherlands: Consultation on legislative proposal on tax rules for (cross-border) conversions (Loyens & Loeff) (October 23) More

  • Netherlands: Comment on Tobacco BV transfer pricing case (David Zářecký on LinkedIn) (October 21) More

  • Netherlands: Court of Appeal decides significant Dutch transfer pricing case largely for tax administration, but overturns multimillion-euro penalty (EY) (October 17) More

  • Netherlands: Guidance on scope of VAT exemption for intermediation activities in shares and other securities transactions (KPMG) (October 17) More

  • Netherlands: More clarity on VAT exemption for M&A services (Loyens & Loeff) (October 17) More

  • Netherlands: Advocate General advises Dutch Supreme Court to lower tax interest rate (Loyens & Loeff) (October 8) More

  • Netherlands: Netherlands consults on new VAT rules for digital platforms in short-term rentals, passenger transport (Regfollower) (October 8) More

  • Netherlands: Country’s arbitration position under Part VI of BEPS MLI (Government) (October 6) More

  • Netherlands: Interest rate on corporate income tax due found contrary to principle of proportionality (Supreme Court Advocate General opinion) (KPMG) (October 3) More

  • North Macedonia: Draft law on tax incentives for “business angel” individual investors (KPMG) (October 10) More

  • North Macedonia: E-invoicing to launch third quarter of 2026 (KPMG) (October 7) More

  • Norway: Direct and indirect tax measures in 2026 budget proposal (KPMG) (October 17) More

  • ​Poland: Summaries of recent Supreme Administrative Court decisions: (1) meaning of “turnover” under VAT margin scheme; (2) VAT on free-of-charge transfer of real estate; (3) remote work does not create PE; and (4) cooperation agreement does not create related entities (KPMG) (November 5) More

  • Poland: Draft VAT reform bill and other updates announced (Deloitte) (October 31) More

  • Poland: Parliament approves increased corporate taxes on financial institutions (Regfollower) (October 23) More

  • Poland: Amendments to taxation of banks, corporate income tax rules, excise duty on alcoholic beverages, fees on sugar / caffeine content in beverages (KPMG) (October 22) More

  • Poland: Ordering party paying subcontractor must use split payment mechanism under VAT law (Supreme Administrative Court decision) (KPMG) (October 9) More

  • Poland: H Services case – transfer pricing – whether year-end adjustments could be recognised as current year transfer pricing adjustments (Administrative Court) (in Polish) (TPcases) (October 7) More

  • Poland: Proposed amendments to direct and indirect tax laws (KPMG) (October 3) More

  • Portugal: Parliament approves corporate income tax cuts from 2028 (Regfollower) (November 11) More

  • Portugal: Portugal introduces VAT group regime (EY) (October 30) More

  • Portugal: Government publishes legislation to introduce VAT groups (in Portuguese) (Government) (October 29) More

  • Portugal: A… SGPS case – transfer pricing – sale and licence back of brand name (Supreme Administrative Court decision) (in Portuguese) (TPcases) (October 28) More

  • Portugal: Highlights of indirect tax proposals in 2026 draft budget law (Deloitte) (October 23) More

  • ​Portugal: Portugal announces 2026 Budget, proposes lower corporate tax rates (Regfollower) (October 15) More

  • Romania: Amendments to rules for advance pricing agreements (APAs) and mutual agreement procedure (MAP) (KPMG) (October 15) More

  • Romania: New law repeals VAT exemption for NGOs, increases VAT and dividend tax rates, and introduces supplementary tax on banks (KPMG) (October 15) More

  • Serbia: Public consultation on draft law on fees for use of public resources (KPMG) (November 6) More

  • Serbia: Amendments to e-invoicing rulebook (KPMG) (October 14) More

  • Slovakia: Legislation amending Pillar Two rules approved by parliament (KPMG) (November 1) More

  • Slovakia: Updated guidelines on transfer pricing documentation (KPMG) (October 29) More

  • Slovakia: Third package of consolidation measures approved by parliament (KPMG) (October 1) More

  • Slovak Republic:  Updated guidance on transfer pricing documentation (in Slovak) (Government) (November 3) More

  • Slovak Republic: Slovak Republic updates transfer pricing documentation guidelines (Regfollower) (October 30) More

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

  • Slovenia: Slovenia updates corporate income tax rules for investment funds (Regfollower) (November 13) More

  • Slovenia: Announcement of law which will introduce mandatory e-invoicing for domestic B2B transactions (in Slovenian) (Government) (November 10) More

  • Slovenia: Mandatory e-invoicing for B2B transactions (KPMG) (November 1) More

  • Spain: Three new Pillar Two forms approved (KPMG) (November 12) More

  • Spain: Beneficial ownership requirement inapplicable to domestic interest exemption (court decision) (KPMG) (November 5) More

  • Spain: Ministry of Finance issues new Pillar 2 global minimum tax forms (Regfollower) (October 31) More

  • Spain: Timeline for adaptation of invoicing systems (KPMG) (October 31) More

  • Spain: Tax newsletter (September 2025) (Garrigues) (October 18) More

  • Spain: Bunge case (Transfer pricing treatment of cash pooling arrangement) (in Spanish) (Court decision) (October 6) More

  • Spain: Arm’s length remuneration in cash pooling arrangements of multinational groups (Supreme Court decision) (KPMG) (October 3) More

  • Sweden: Updated guidance on application of VAT to asset transfers as part of business transfers (KPMG) (October 8) More

  • Sweden: Proposed amendments to interest deduction rules to align with EU law (in Swedish) (Government) (October 7) More

  • Sweden: Proposed changes to targeted interest deduction limitation rules (KPMG) (October 2) More

  • Switzerland: Treatment of residual tax for Pillar Two top-up tax purposes (KPMG) (October 15) More

  • Switzerland: GloBE reporting regulations adopted by Federal Council (KPMG) (October 1) More

  • Switzerland, US, Argentina, Ecuador, El Salvador, Guatemala and Liechtenstein: US announces new trade frameworks and expanded agricultural tariff exclusions (EY) (November 18) More

  • Switzerland, US and Liechtenstein: White House announces framework for US trade deal with Liechtenstein and Switzerland (KPMG) (November 17) More

  • Switzerland and US: Trump administration working on reducing tariffs on Swiss imports (Regfollower) (November 12) More

  • Switzerland and EU: Amending protocol between EU and Switzerland to strengthen tax cooperation (KPMG) (October 21) More

  • Turkey: MHP proposes higher digital tax for foreign platforms (Regfollower) (October 31) More

  • Turkey: Turkey issues draft general communique on local and global minimum top-up corporation tax (Pillar Two) (EY) (October 4) More

  • UK: HMRC’s transfer pricing settlement policy (KPMG) (November 14) More

  • UK: UK tax dispute risks (Slaughter and May) (November 11) More

  • UK: R&D tax relief for SMEs (Tax authorities) (November 10) More

  • UK: Taxpayer cannot appeal case on distributions from overseas company’s share premium (Deloitte) (November 8) More

  • UK: UK tax snapshot (Macfarlanes) (November 1) More

  • UK: Guidance on R&D tax relief for small and medium-sized enterprises (KPMG) (October 31) More

  • UK: Updated list of Pillar Two territories, qualifying top-up taxes (KPMG) (October 31) More

  • UK: HMRC updates lists of jurisdictions with qualified status for Pillar Two purposes (Deloitte) (October 27) More

  • UK: Transfer pricing: can HMRC raise more corporate tax from “high-value” intragroup services? (Macfarlanes) (October 23) More

  • UK: Tax and the City review – October 2025 (Slaughter and May) (October 22) More

  • UK: HMRC appoints Research and Developments Expert Advisory Panel (Deloitte) (October 18) More

  • UK: Contract termination fee after failed merger not taxable (First-tier Tribunal decision) (KPMG) (October 17) More

  • UK: Head office costs – transfer pricing and deductibility (Leonard Wagenaar on LinkedIn) (October 9) More

  • UK: HMRC launches “one-to-many” letter campaign in respect of management expenses (KPMG) (October 7) More

  • UK: HMRC publishes latest research and development tax credit statistics (Deloitte) (October 7) More

  • UK: Guidance on R&D – allows companies to check if project includes activities which qualify as R&D for tax purposes (Tax authorities) (October 6) More

  • UK: Updated guidance on national insurance contributions (NICs) for internationally mobile employees who are not covered by international social security agreements (Tax authorities) (October 6) More

  • UK: Court dismisses Danish tax authority's GBP 1.4 Billion cum-ex fraud claims against Sanjay Shah and others (Court decision) (October 4) More

  • UK: HMRC guidance on new reserved investor fund (KPMG) (October 3) More

  • UK: Appealing a UK tax case beyond the First-tier Tribunal: five points to consider (Slaughter and May) (October 1) More

  • Ukraine: Vinnytsia case – transfer pricing – application of comparable uncontrolled price method (Supreme Administrative Court) (in Ukrainian) (TPcases) (October 22) More

  • Ukraine: Moratorium of tax audits for certain business entities signed by president (KPMG) (October 21) More

  • Ukraine and EU: Upgraded trade agreement between the EU and Ukraine enters into force (KPMG) (October 30) More

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Africa 

  • Africa: Suggested approach to drafting significant economic presence legislation (ATAF) (November 12) More

  • Algeria: Tax circulars clarify on-site tax audit procedures, arbitration requests, obligations/rights for audited companies (EY) (November 12) More

  • Algeria: Algeria issues new regulation for preparing and publishing financial statements in the banking sector (EY) (October 16) More

  • Algeria: Algeria presents draft finance bill for 2026 in parliament (Regfollower) (October 16) More

  • Algeria: Algeria issues new accounting chart for banks and financial institutions (EY) (October 15) More

  • Algeria: Algeria updates requirements for pharmaceutical manufacturing establishments (EY) (October 2) More

  • Angola: Legislation introducing mandatory e-invoicing effective October 1, 2025 (KPMG) (October 29) More

  • Angola: Mandatory e-invoicing implementation postponed (KPMG) (October 3) More

  • Angola: Financial sector to face higher corporate tax from 2026 (Regfollower) More

  • Botswana: Amendments to VAT law enacted (KPMG) (November 13) More

  • Cameroon: Guidance on MAP program (in French) (Tax authorities) (November 6) More

  • Egypt: Treatment of construction activities following VAT law amendments (Deloitte) (October 30) More

  • Ethiopia: MoF announces 2025-26 budget, includes alternative minimum tax (Regfollower) (October 18) More

  • Ghana and Nigeria: Navigating the fiscal and regulatory landscape of Free Trade Zones: A comparative lens on Ghana and Nigeria (EY) (October 28) More

  • Kenya: Tax Appeals Tribunal rules outsourced employees are independent contractors (EY) (November 12) More

  • Kenya: Draft APA regulations and draft minimum top-up tax regulations (Tax authorities) (November 5) More

  • Kenya: KRA consults on draft income tax regulations for advance pricing agreement, minimum top-up tax for 2025 (Regfollower) (November 5) More

  • Kenya: Revenue Authority publishes draft regulations on Significant Economic Presence Tax scope and compliance (EY) (October 16) More

  • Mauritius: Communique on Fair Share Contribution (Tax authorities) (November 10) More

  • Mauritius: QDMTT notification platform open, deadline for notifications extended to November 30 (KPMG) (November 6) More

  • Mauritius: Communique on QDMTT (Tax authorities) (November 4) More

  • Nigeria: Transition to new economic development tax incentive scheme (KPMG) (November 6) More

  • Nigeria and Ghana: Navigating the fiscal and regulatory landscape of Free Trade Zones: A comparative lens on Ghana and Nigeria (EY) (October 28) More

  • South Africa: Compliance requirements for income transfers by residents to non-residents (KPMG) (November 11) More

  • South Africa: Tax incentive for energy-efficiency savings extended through 2030 (KPMG) (November 11) More

  • South Africa: Extension of deadlines for certain filing requirements under GloBE rules (Tax authorities) (November 10) More

  • South Africa: Tax implications of introduction of ZARONIA as key reference interest rate (KPMG) (November 8) More

  • South Africa: SARS extends due dates for certain Pillar Two notifications and returns (Deloitte) (November 4) More

  • South Africa: SARS updates VAT guide for foreign e-service suppliers (Regfollower) (November 4) More

  • South Africa: GAAR applied to recharacterize tax-exempt dividends as taxable service fee income (court decision) (KPMG) (November 1) More

  • South Africa: Updates to GloBE reporting (KPMG) (October 30) More

  • South Africa: The new GAAR: this tax season’s debutante (Cliffe Dekker Hofmeyr) (October 15) More

  • Tanzania: Tax measures in Finance Act 2025 (KPMG) (October 14) More

  • Tunisia: Proposed 2026 Finance Bill expands mandatory e-invoicing (KPMG) (October 29) More

  • Zambia: MoF presents 2026 budget, promotes corporate investments in key sectors (Regfollower) (November 7) More

  • Zambia: Can you trust the tax authority’s advice? Lessons from DHL Zambia v. ZRA (Arnold Kasalwe on LinkedIn) (November 6) More

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Middle East & Central Asia​​​

  • Azerbaijan: Azerbaijan prepares major tax code reforms: shifts towards transparent, investment-friendly model (Regfollower) (November 11) More

  • Israel: Hexadate case – transfer pricing – share acquisition, followed by sale of IP – value of sold IP (District Court) (in Hebrew) (TPcases) (November 18) More

  • Israel: ITA circular confirms major policy shift in approach to MNEs conducting R&D activity (Deloitte) (November 18) More

  • Israel: Corporate income tax circular no. 8/2025 – income allocation to R&D centres (EY) (November 13) More

  • Israel: Draft regulations which would provide tax benefits for venture capital, private equity, and hedge funds in Israel (in Hebrew) (Government) (November 10) More

  • Israel: Final guidance on R&D centres and IP valuations (in Hebrew) (Tax authorities) (November 10) More

  • Israel: Highlights of high-tech tax reform proposals (KPMG) (November 6) More

  • Israel: Israeli tax reform aims to accelerate growth in high-tech sector (EY) (November 6) More

  • Israel: MoF announces tax reforms for R&D centres (Regfollower) (November 6) More

  • Israel: Final guidance regarding local R&D centres and IP valuations (KPMG) (November 4) More

  • Israel: Value of IP need not include “tax gross-up”, but must include “holdbacks” (District Court decision) (KPMG) (October 30) More

  • Israel: Draft Pillar Two legislation (KPMG) (October 7) More

  • Israel: Israel releases legislation for 15% global minimum tax (Alex Singer on LinkedIn) (October 7) More

  • Kazakhstan: Amendments to transfer pricing framework (KPMG) (November 11) More

  • Kazakhstan: Proposed amendments to e-invoicing rules (KPMG) (October 27) More

  • Kazakhstan: 2026 tax code: A full reset of the country’s approach to corporate taxation (Regfollower) (October 24) More

  • Kazakhstan: Kazakhstan approves new rules for taxable income of second-tier banks (Regfollower) (October 10) More

  • Oman: Implementation of e-invoicing from August 2026 (KPMG) (October 7) More

  • Qatar: Change to withholding tax declaration process via tax portal (KPMG) (November 4) More

  • Saudi Arabia and UAE: How to handle FTA and ZATCA audits in the UAE and Saudi Arabia (Dezan Shira and Associates) (October 23) More

  • Saudi Arabia: Profit repatriation from Saudi Arabia: tax and ownership rules (Dezan Shira and Associates) (October 7) More

  • Saudi Arabia: Saudi Arabia announces 24th wave of Phase 2 e-invoicing integration (EY) (October 7) More

  • Saudi Arabia: Mandatory e-invoicing for taxpayers with revenue above SAR 375,000 (KPMG) (October 2) More

  • UAE: What the UAE’s new FTA clarification means for family wealth management and tax compliance (Dezan Shira) (November 8) More

  • UAE: 5 transfer pricing impacts of UAE e-invoicing (Ajit Jain on LinkedIn) (November 4) More

  • UAE: Guidance on valuation method under transitional rules for disposal of qualifying immovable property by real estate developers (KPMG) (October 24) More

  • UAE: Free zone taxpayers allowed to operate on mainland (Dubai) (KPMG) (October 16) More

  • UAE: Updated guidance on VAT input tax apportionment (Tax authorities) (October 15) More

  • UAE: UAE launches mandatory e-invoicing system: what businesses and practitioners need to know (Dezan Shira and Associates) (October 13) More

  • UAE: Ministerial Decision 243 of 2025 – establishes e-invoicing framework (Government) (October 6) More

  • UAE: Ministerial Decision 244 of 2025 – sets out implementation schedule for e-invoicing (Government) (October 6) More

  • UAE: New Ministerial Decisions and amended VAT Executive Regulation for implementing the e-invoicing system (Baker McKenzie) (October 4) More

  • UAE: Updated guide on VAT input tax apportionment (KPMG) (October 4) More

  • UAE: Framework, scope, and implementation of e-invoicing system (KPMG) (October 2) More

  • UAE and Saudi Arabia: How to handle FTA and ZATCA audits in the UAE and Saudi Arabia (Dezan Shira and Associates) (October 23) More

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Americas​​

  • Argentina: Decree which increases thresholds for mandatory filing of transfer pricing documentation (in Spanish) (Government) (November 10) More

  • Argentina: New digital tool for exporters (KPMG) (November 6) More

  • Argentina: Argentina updates income tax regulations affecting transfer pricing compliance obligations (EY) (November 1) More

  • Argentina: Argentina tightens reporting rules on cross-border transactions (Regfollower) (October 31) More

  • Argentina: Updates to reporting requirements for cross-border transactions (KPMG) (October 30) More

  • Argentina: Argentina eliminates the mandatory disclosure regime (MDR) (EY) (October 24) More

  • Argentina: BEPS MLI, ratified in September, enters into force in January (Baker McKenzie) (October 22) More

  • Argentina: Special refund procedure for overpaid PAIS tax on purchases of foreign currency (KPMG) (October 14) More

  • Argentina: Implementation of remote “monitored export” procedure (KPMG) (October 7) More

  • Argentina: Argentina’s MLI to enter into force on 1 January 2026 (EY) (October 2) More

  • Argentina: Argentina submits instrument of ratification for BEPS Convention (MLI) (KPMG) (October 2) More

  • Argentina: PAIS tax – Refund of uncredited advance payments – General Resolution No. 5765/2025 (Baker McKenzie) (October 1) More

  • Argentina, Ecuador, El Salvador, Guatemala, and US: Trump announces pending trade pacts with Argentina, Ecuador, El Salvador, and Guatemala (Deloitte) (November 18) More

  • Argentina, Ecuador, El Salvador, Guatemala, Liechtenstein, Switzerland, and US: US announces new trade frameworks and expanded agricultural tariff exclusions (EY) (November 18) More

  • Argentina, Ecuador, El Salvador, Guatemala, and US: US trade agreement frameworks with Argentina, Ecuador, El Salvador, and Guatemala (KPMG) (November 17) More

  • Antigua and Barbuda: Cabinet cancels all tax concessions, effective 30 November 2025; businesses may re-apply to Cabinet effective 1 December 2025 (Government) (November 1) More

  • Bermuda: Consultation paper proposes technical amendments to Corporate Income Tax Act (Deloitte) (October 3) More

  • Brazil: Comments on Brazil’s new 10% dividend withholding tax (Lucas de Lima Carvalho on LinkedIn) (November 18) More

  • Brazil: The new Brazilian withholding tax on dividends (PwC) (November 17) More

  • Brazil: Bill No. 1.087/2025, which taxes dividends and amends personal income tax rules, is approved by the Senate and waits for the Presidential approval (Baker McKenzie) (November 12) More

  • Brazil: Brazilian Senate approves 10% withholding tax on dividends paid to non-resident shareholders and individual income tax changes (EY) (November 7) More

  • Brazil: Transfer pricing implications of proposed 10% dividend withholding tax for MNEs (KPMG) (November 7) More

  • Brazil: Brazil mandates disclosure of ultimate beneficial owners of investment funds, companies (Regfollower) (November 4) More

  • Brazil: Brazil signs BEPS MLI (EY) (October 23) More

  • Brazil: Brazil signs BEPS MLI (Deloitte) (October 21) More

  • Brazil: Brazil signs BEPS MLI (Lucas de Lima Carvalho on LinkedIn) (October 21) More

  • Brazil: ReData – Tax incentives for data centre expansion and boosting Brazil’s digital economy (Baker McKenzie) (October 15) More

  • Brazil: Exclusion of goods from ICMS-ST regime starting in 2026 (São Paulo) (KPMG) (October 14) More

  • Brazil: Parliament allows proposed tax changes to expire – Interest on Net Equity, financial investments, betting operations and fintechs (EY) (October 10) More

  • Brazil:  Amendments to domestic minimum top-up tax (in Portuguese) (Government) (October 8) More

  • Brazil: Bill No. 1.087/2025, which taxes dividends and amends personal income tax rules, is approved by the House of Representatives (Baker McKenzie) (October 8) More

  • Brazil: New guidelines for indirect tax reporting (KPMG) (October 3) More

  • Brazil: Standard reference for classifying services for e-invoicing (KPMG) (October 3) More

  • Brazil: Government introduces tax incentives framework for data centres (Regfollower) (October 1) More

  • Brazil and US, Cambodia, Canada, Malaysia, and Thailand: President Trump announces new trade agreements (Deloitte) (November 1) More

  • British Virgin Islands: Implementation of CRS 2.0 and CARF (KPMG) (October 29) More

  • Canada: Canada's 2025 federal budget introduces revised transfer pricing rules (EY) (November 17) More

  • Canada: Modernising Canada’s transfer pricing regime (Dean Morris on LinkedIn) (November 14) More

  • Canada: Tax matters (November 2025) (EY) (November 14) More

  • Canada: 2025 federal budget: A growth agenda, an execution challenge (Deloitte) (November 12) More

  • Canada: 2025 federal budget tax highlights (Deloitte) (November 12) More

  • Canada: Comments on Husky Energy case (beneficial ownership of dividends under Canada / Luxembourg treaty) (Kevin Kelly on LinkedIn) (November 12) More

  • Canada: GAAR and the doubling-up of tax attributes – comments on DEML case (Kevin Kelly on LinkedIn) (November 12) More

  • Canada: 2025 Federal Budget (Deloitte) (November 7) More

  • Canada: Direct and indirect tax measures in 2025 federal budget, including amendments to modernise transfer pricing rules (KPMG) (November 6) More

  • Canada: Government presents 2025 Budget to parliament (Regfollower) (November 6) More

  • Canada: Husky Energy case (treaty shopping; “beneficial owner” of dividends; Canada / Luxembourg treaty; securities lending arrangement) (Court of Appeal decision) (November 3) More

  • Canada: Canada Border Services Agency extends surtax remission for two more months (EY) (October 28) More

  • Canada: Legal substance and the allocation of income by a resident State are decisive to determine beneficial ownership: the Canadian Federal Court of Appeal in Husky Energy (Błażej Kuźniacki on LinkedIn) (October 21) More

  • Canada: Canada Border Services Agency releases notice of final determinations on PET resin (EY) (October 4) More

  • Canada: Tax Matters (EY) (October 3) More

  • Canada: Discussion of Federal Court of Appeal decision in Husky case (Błażej Kuźniacki on LinkedIn) (October 1) More

  • Canada, Malaysia, Thailand, US and Brazil and Cambodia: President Trump announces new trade agreements (Deloitte) (November 1) More

  • Canada and China: Canada Border Services Agency releases notice of preliminary determinations regarding imports of cast iron soil pipe from China (EY) (October 22) More

  • Chile: Guidance on tax treatment of outbound software licence fees (in Spanish) (Tax authorities) (November 3) More

  • Chile: SII clarifies offshore software tax exempt from non-resident income tax (Regfollower) (October 28) More

  • Colombia: Proposed amendment to Article 20-3 – Increased tax rate for digital economy and significant economic presence (SEP) (Baker McKenzie) (November 13) More

  • Colombia: Constitutional Court rules on validity of temporary tax measures imposed to address “State of Internal Commotion” (EY) (November 8) More

  • Colombia: Concession contracts and public-private partnership (PPP) schemes not subject to stamp duty (KPMG) (October 31) More

  • Colombia: Constitutional Court limits tax measures established in Decree 175 of 2025 (Baker McKenzie) (October 30) More

  • Colombia: Amended rules for filing foreign exchange information (KPMG) (October 27) More

  • Colombia: DIAN updates rules for digital platform reporting (Deloitte) (October 27) More

  • Colombia: Tax authority amends reporting obligations for digital platform operators under the OECD multilateral agreement (Baker McKenzie) (October 23) More

  • Colombia: Expanded list of energy projects eligible for tax benefits (KPMG) (October 18) More

  • Colombia: Requirements for authorised economic operator qualification (KPMG) (October 17) More

  • Colombia: Updated reporting obligations for digital platforms (KPMG) (October 16) More

  • Colombia and US: Trump considers increasing tariffs on Colombia amid drug trade feud (Regfollower) (October 22) More

  • Costa Rica: Mandatory reporting of transactions not supported by electronic vouchers (KPMG) (November 5) More

  • Costa Rica: DGT revises real estate transfer withholding tax (Regfollower) (October 14) More

  • Costa Rica: Adjustments to deadlines and procedures ahead of launch of new digital tax platform (KPMG) (October 8) More

  • Ecuador, El Salvador, Guatemala, Liechtenstein, Switzerland, US and Argentina: US announces new trade frameworks and expanded agricultural tariff exclusions (EY) (November 18) More

  • Ecuador, El Salvador, Guatemala, US and Argentina: Trump announces pending trade pacts with Argentina, Ecuador, El Salvador, and Guatemala (Deloitte) (November 18) More

  • Ecuador, El Salvador, Guatemala, US and Argentina: US trade agreement frameworks with Argentina, Ecuador, El Salvador, and Guatemala (KPMG) (November 17) More

  • El Salvador, Guatemala, US, Argentina and Ecuador: Trump announces pending trade pacts with Argentina, Ecuador, El Salvador, and Guatemala (Deloitte) (November 18) More

  • El Salvador, Guatemala, Liechtenstein, Switzerland, US, Argentina and Ecuador: US announces new trade frameworks and expanded agricultural tariff exclusions (EY) (November 18) More

  • El Salvador, Guatemala, US, Argentina and Ecuador: US trade agreement frameworks with Argentina, Ecuador, El Salvador, and Guatemala (KPMG) (November 17) More

  • Guatemala, US, Argentina, Ecuador and El Salvador: Trump announces pending trade pacts with Argentina, Ecuador, El Salvador, and Guatemala (Deloitte) (November 18) More

  • Guatemala, Liechtenstein, Switzerland, US, Argentina, Ecuador and El Salvador: US announces new trade frameworks and expanded agricultural tariff exclusions (EY) (November 18) More

  • Guatemala, US, Argentina, Ecuador and El Salvador: US trade agreement frameworks with Argentina, Ecuador, El Salvador, and Guatemala (KPMG) (November 17) More

  • Latin America: Latin American tax news (Joaquin Kersman on LinkedIn) (November 11) More​​

  • Latin America and EU: Transfer pricing and VAT: analysis of recent CJEU jurisprudence and its implications for Latin America (CIAT) (October 1) More

  • Mexico: Various direct and indirect tax amendments; new tax benefits in Yucatán – changes affect taxation of banks and insurance companies, as well as digital tax receipts (CFDI) (KPMG) (November 17) More

  • Mexico: Tax provisions affecting digital platforms in 2026 tax reform (KPMG) (November 13) More

  • Mexico: Updates to electronic invoicing (CFDI) included in 2026 tax reform (KPMG) (November 13) More

  • Mexico: Tax amendment 2026 – Strengthening the SAT in its audit and enforcement capacities (Baker McKenzie) (October 31) More

  • Mexico: Mexico’s Supreme Court clarifies tax refund procedures, deadlines (KPMG) (October 29) More

  • Mexico: Changes to tax controversy rules (KPMG) (October 21) More

  • Mexico: 2026 tax reform, new CFDI review procedure (Baker McKenzie) (October 10) More

  • Mexico: Alternative dispute resolution (ADR) mechanisms for resolving tax disputes (KPMG) (October 4) More

  • Nicaragua and US: USTR proposes action against Nicaraguan imports in section 301 investigation (EY) (October 22) More

  • Panama: Modification to deadlines for correcting applications for income tax treaty benefits (KPMG) (October 10) More

  • Trinidad and Tobago: Tax measures in 2026 Budget (KPMG) (October 16) More

  • Uruguay: Deductibility of directors’ fees for corporate income tax purposes (KPMG) (November 11) More

  • Uruguay: Proposed tax incentives to promote investment (KPMG) (November 11) More

  • Uruguay: Uruguay extends reduced VAT rate for tourism sector through 30 April 2026 (EY) (October 31) More

  • Uruguay: Changes to valuation of rural properties for purposes of wealth tax (KPMG) (October 27) More

  • Uruguay: Income tax proposals in draft budget bill 2025-2029 (KPMG) (October 22) More

  • Uruguay: Uruguay proposes amendments to National Budget Bill 2025-2029 (EY) (October 8) More

  • US: Fate of enhanced premium tax credit remains uncertain after government shutdown ends (Deloitte) (November 18) More

  • US: From scrutiny to strategy: building a resilient intercompany services framework (PwC) (November 18) More

  • US: IRS guidance allows trusts to keep tax status when staking digital assets (Deloitte) (November 18) More

  • US: US removes reciprocal tariffs on certain agricultural products (KPMG) (November 18) More

  • US: Year-end updates and tax planning for partnerships (KPMG) (November 18) More

  • US: Report on recent US international tax developments (EY) (November 17) More

  • US: State tax matters (Deloitte) (November 17) More

  • US: US Tax Court: Taxpayer’s elections under section 172(b)(3) did not relinquish carryback of specified liability loss (KPMG) (November 17) More

  • US: Government to reopen, IRS to become fully operational (KPMG) (November 14) More

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

  • US: New US section 232 automotive tariffs drive strategic realignment for OEMs and suppliers (PwC) (November 14) More

  • US: US Tax Court: Application of codified economic substance doctrine under section 7701(o) requires threshold “relevancy” determination (KPMG) (November 13) More

  • US: Dispute prevention and resolution options: postfiling update (KPMG) (November 11) More

  • US: IRS, Treasury offer relief on OBBBA’s tips and overtime (Deloitte) (November 11) More

  • US: Supreme Court weighs legality of tariffs (Deloitte) (November 11) More

  • US: To tariff or not to tariff? That is the question (before the US Supreme Court) (Pramod Kumar Siva and William Byrnes) (November 11) More

  • US: Treasury and IRS release slimmed-down, reorganised version of Priority Guidance Plan (Baker McKenzie) (November 11) More

  • US: Capitol Hill recap: stalling on the shutdown (PwC) (November 8) More

  • US: LIFO method reduces income taxes related to higher tariffs (PwC) (November 8) More

  • US: M&A tax talk – Section 266 tax planning in M&A transactions (Deloitte) (November 8) More

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

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

  • US: Tax news & views (Deloitte) (November 8) More

  • US: Supreme Court scrutinises Trump’s global tariffs in high-stakes legal battle (Regfollower) (November 7) More

  • US: Tariff tug-of-war: coordinating your trade strategy (PwC podcast, 39:30) (November 7) More

  • US: Applying Loper Bright, Eighth Circuit in 3M case rejects IRS bid to reallocate blocked royalty income (Baker McKenzie) (November 6) More

  • US: New York City: Proposed rules for business corporation tax (KPMG) (November 6) More

  • US: Tariffs go to court (Alex Parker) (November 6) More

  • US: Treasury releases guidance on how to source certain borrow fees (PwC) (November 6) More

  • US: Trade lines (EY) (November 5) More

  • US: Capitol Hill recap: The CAMT clash (Alex Parker) (November 4) More

  • US: Navigating the new 1% floor on corporate charitable deductions (KPMG) (November 4) More

  • US: Five weeks into the shutdown: Consequences mount; outlook unchanged (KPMG) (November 1) More

  • US: Proposed section 897 regulations modify rules for domestically controlled qualified investment entities (PwC) (November 1) More

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

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

  • US: California: Newly enacted law updates IRC conformity (KPMG) (October 31) More

  • US: The good, the bad, and the ugly of distressed QOZ businesses (KPMG) (October 30) More

  • US: Sourcing borrow fees in securities lending and repo transactions (Deloitte) (October 29) More

  • US: A trade forward week: China, IEEPA, and USMCA (PwC video, 9:13) (October 28) More

  • US: Capitol Hill recap: Treasury not stopping amid shutdown (Alex Parker) (October 28) More

  • US: IEEPA tariffs – understanding the potential outcomes ahead of the Supreme Court ruling (PwC) (October 28) More

  • US: Report on recent US international tax developments (EY) (October 28) More

  • US: Trade Lines: policy intelligence for global business leaders (EY) (October 28) More

  • US: IRS limits operations amid ongoing shutdown (Deloitte) (October 27) More

  • US: Shutdown standoff continues, nearing key 1 November date (Deloitte) (October 27) More

  • US: State tax matters (Deloitte) (October 27) More

  • US: Tax guidance published on OBBBA vehicle loans, ERCs, and Form 1099-K (Deloitte) (October 27) More

  • US: Notice 2025-63: Intent to issue proposed regulations providing source of certain “borrow fees” determined based on residence of recipient (KPMG) (October 24) More

  • US: Accounting for income taxes (US GAAP) (KPMG) (October 21) More

  • US: Capitol Hill recap: the coming Affordable Care Act premium hike (Alex Parker) (October 21) More

  • US: Proposed regulations: Removal of domestic corporation look-through rule in applying exception for domestically controlled qualified investment entities under section 897(h) (KPMG) (October 21) More

  • US: Treasury, IRS reverse course for testing domestically controlled QIEs under FIRPTA (Deloitte) (October 21) More

  • US: US imposes 25% tariffs on medium- and heavy-duty vehicle imports (KPMG) (October 21) More

  • US: Partial government shutdown drags into third week, stalemate deepens (Deloitte) (October 18) More

  • US: State tax matters (Deloitte) (October 18) More

  • US: The global tax shutdown dilemma (Alex Parker) (October 18) More

  • US: US Tax Court announces cancellation of trial sessions for next two weeks (KPMG) (October 18) More

  • US: Navigating the corporate alternative minimum tax after OBBBA: What corporations need to know (Deloitte) (October 15) More

  • US: One Big Beautiful Bill Act (OBBBA): 5 key considerations for CFOs (Deloitte) (October 15) More

  • US: Profit shifting and the US States: a short primer (Darien Shanske and David Gamage) (October 13) More

  • US: Proposed cloud services sourcing rule: the right direction (Reuven S. Avi-Yonah, Jeffery M. Kadet, and Karen Sam) (October 13) More

  • US: Insights on IRS-wide furlough as a result of government shutdown (KPMG) (October 11) More

  • US: Report on recent US international tax developments (EY) (October 11) More

  • US: Senate panel advances IRS nominations as Treasury announces new IRS CEO (Deloitte) (October 11) More

  • US: Shutdown standoff: IRS begins furloughs, amid tax credit uncertainty (Deloitte) (October 11) More

  • US: Simplified CAMT rules offer relief on broad range of issues (PwC) (October 11) More

  • US: State tax matters (Deloitte) (October 11) More

  • US: Customs enforcement tightens: are you prepared for the scrutiny? (KPMG) (October 9) More

  • US: New notices make CAMT regime more favourable but more complex (KPMG) (October 9) More

  • US: Trump to postpone implementation of 25% tariff on trucks by one month (Regfollower) (October 9) More

  • US: Capitol Hill recap: Taxes and the shutdown (Alex Parker) (October 7) More

  • US: Final regulations – interest capitalization requirements for improvements that constitute designated property (Government) (October 7) More

  • US: Trump weighs major tariff relief to boost US auto manufacturing (Regfollower) (October 7) More

  • US: 3M case (Transfer pricing “blocked income” case; application of Loper Bright) (Court decision) (October 6) More

  • US: Announcement of withdrawal of proposed regulations issued in January 2025 on spin-off transactions (Tax authorities) (October 6) More

  • US: Case: HMTX Industries (Tariffs imposed on Chinese imports by first Trump Administration are declared valid) (Court decision) (October 6) More

  • US: Notice 2025-46 – provides interim guidance on corporate alternative minimum tax (CAMT) (Tax authorities) (October 6) More

  • US: Notice 2025-49 – provides additional interim guidance on corporate alternative minimum tax (CAMT) (Tax authorities) (October 6) More

  • US: Proclamation on tariffs on imports of softwood timber and lumber, kitchen cabinets, vanities, and upholstered wooden furniture (Government) (October 6) More

  • US: Government shutdown underway, with healthcare tax credit central to dispute (Deloitte) (October 4) More

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

  • US: State tax matters (Deloitte) (October 4) More

  • US: Taxwriters probe witnesses on digital asset tax policy amid shutdown tensions (Deloitte) (October 4) More

  • US: Trump on pharma (Alex Parker) (October 4) More

  • US: Additional CAMT interim guidance and favourable early reliance rules (KPMG) (October 3) More

  • US: 3M case – transfer pricing -  section 482 does not apply to “blocked income” – US Court of Appeals for Eighth Circuit (Court decision) (October 2) More

  • US: Eighth Circuit: Reallocation of blocked royalty income not allowed under section 482 (KPMG) (October 2) More

  • US: Final regulations: Interest capitalisation requirements for improvements that constitute designated property (KPMG) (October 2) More

  • US: IRS launches two-year post appeals mediation pilot program (KPMG) (October 2) More

  • US: IRS Priority Guidance Plan for 2025-2026 (KPMG) (October 2) More

  • US: Treasury and IRS announce withdrawal of proposed regulations on spin-off transactions (Deloitte) (October 2) More

  • US: US expands export controls to include 50% “Affiliates Rule” for restricted parties (EY) (October 2) More

  • US: Demystifying sections 174 and 174A after the OBBBA (Baker McKenzie) (October 1) More

  • US: Notices 2025-46 and 2025-49: Interim guidance on CAMT, intent to withdraw prior proposed regulations (KPMG) (October 1) More

  • US: Notice 2025-50: Guidance regarding substantial improvements to property located in QOZ comprised entirely of “rural area” (KPMG) (October 1) More

  • US: President announces new section 232 tariffs on imports of timber, lumber and their derivative products (EY) (October 1) More

  • US: Proposed regulations provide guidance on the “no tax on tips” provision of the OBBBA (Deloitte) (October 1) More

  • US: Tax Court denies USD 51 million bad debt deduction but declines to impose accuracy-related penalty (Baker McKenzie) (October 1) More

  • US: Trump imposes 10% tariff on lumber, 25% on furniture and cabinets (Regfollower) (October 1) More

  • US, Argentina, Ecuador, El Salvador and Guatemala: Trump announces pending trade pacts with Argentina, Ecuador, El Salvador, and Guatemala (Deloitte) (November 18) More

  • US, Argentina, Ecuador, El Salvador, Guatemala, Liechtenstein and Switzerland: US announces new trade frameworks and expanded agricultural tariff exclusions (EY) (November 18) More

  • US, Argentina, Ecuador, El Salvador and Guatemala: US trade agreement frameworks with Argentina, Ecuador, El Salvador, and Guatemala (KPMG) (November 17) More

  • US and Korea: US and Korea announce trade deal framework (KPMG) (November 17) More

  • US, Liechtenstein and Switzerland: White House announces framework for US trade deal with Liechtenstein and Switzerland (KPMG) (November 17) More

  • US and Switzerland: Trump administration working on reducing tariffs on Swiss imports (Regfollower) (November 12) More

  • US and China: China eases export controls on select materials to US (Regfollower) (November 11) More

  • US and China: USTR suspends section 301 actions targeting China’s maritime, logistics, and shipbuilding sectors (KPMG) (November 11) More​​​

  • US and China: US reduces reciprocal tariff rates after China / US trade deal (Executive order) (November 10) More

  • US and China: US reduces tariff rates (imposed in response to fentanyl crisis) after China / US trade deal (Executive order) (November 10) More

  • US, Vietnam, Cambodia, Malaysia and Thailand: How Do US-Asia Trade Agreements Affect DSTs, FDDEI and VAT? (KPMG) (November 8) More

  • ​US and China: US modifies tariff rates and duties on China following trade and economic deal (KPMG) (November 6) More

  • US, China and Korea: US President announces new trade and economic deal with China and commitments to Korea (EY) (November 5) More

  • US, ASEAN and China: US reaches limited trade deal with China and signs trade agreements with ASEAN partners (PwC) (November 5) More

  • US and Asia: US tariffs in Asia 2025: a new regional trade order (Dezan Shira and Associates) (November 4) More

  • US and China: China and US reach trade deal (White House fact sheet) (November 4) More

  • US and China: US and China reach trade and economic deal (KPMG) (November 4) More

  • US and China: US and China reach trade concessions following Trump-Xi meeting: outcomes and implications (Dezan Shira and Associates) (November 4) More

  • US and Vietnam: Framework for an agreement on reciprocal, fair, and balanced trade (Baker McKenzie) (November 4) More

  • US, Cambodia, Malaysia, Thailand, and Vietnam: White House’s announcements on several trade agreements (Government) (November 3) More

  • US and France: France’s proposed increase in DST rate – joint statement by US House Ways and Means Committee Republican leaders (Government) (November 3) More

  • US and Brazil, Cambodia, Canada, Malaysia, and Thailand: President Trump announces new trade agreements (Deloitte) (November 1) More

  • US and France: Cross-border developments to watch: DSTs, section 899, and expected IRS activity (Deloitte) (November 1) More

  • US and China: US reduces Chinese tariffs post Trump-Xi meeting (Regfollower) (October 31) More

  • US and France: US may implement section 899 if France raises its Digital Services Tax (DST) (Błażej Kuźniacki on LinkedIn) (October 30) More

  • US, Cambodia, Malaysia and Thailand: US trade agreements with Cambodia, Malaysia, and Thailand include commitments to refrain from imposing DSTs on US companies (KPMG) (October 29) More

  • US, Vietnam, Cambodia, Malaysia and Thailand: US announces trade agreements and frameworks with Cambodia, Malaysia, Thailand, and Vietnam (KPMG) (October 28) More

  • US and China: China and US agree on rare earth framework (Regfollower) (October 28) More

  • US and Colombia: Trump considers increasing tariffs on Colombia amid drug trade feud (Regfollower) (October 22) More

  • US and Nicaragua: USTR proposes action against Nicaraguan imports in section 301 investigation (EY) (October 22) More

  • US and China: USTR signals 100% additional tariffs on China contingent on Beijing’s actions (Regfollower) (October 17) More

  • US and Singapore: US delays enforcement of tariff on Singaporean pharmaceutical exports (Regfollower) (October 17) More

  • US and Vietnam: Transhipment and origin risks: How Vietnam-based businesses can stay compliant (Dezan Shira and Associates) (October 16) More

  • US and China: Trump to impose 100% additional tariffs on Chinese imports in response to rare earth export restrictions (Regfollower) (October 14) More

  • US and China: China accuses US of “double standards” over tariff threat (BBC) (October 13) More

  • US and China: Trump ratchets up US-China trade war, promising new tariffs (Reuters) (October 13) More

  • US and China: US-China relations in the Trump 2.0 era: a timeline (Dezan Shira and Associates) (October 13) More

  • US and Global: Accounting for income taxes – quarterly hot topics (US GAAP) (Q3) (October 10) More

  • US and Global: Global tax developments quarterly – accounting for income taxes under US GAAP (Q3) (Deloitte) (October 10) More​

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

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