​​Europe​

• Albania: Overview of key tax measures in 2026 fiscal package (Deloitte) (January 22) More

• Belgium: Transfer pricing studies not required to be submitted with local file form (Deloitte) (January 8) More

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

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

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

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

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

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

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

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

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

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

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

• Bulgaria: Lukoil case – transfer pricing – price for intragroup purchase of goods and interest rate on intragroup loan – TNMM and CUP methods (Supreme Administrative Court decision) (in Bulgarian) (TPcases) (January 5) More

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

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

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

• Cyprus: Repeal of stamp duty laws (KPMG) (January 17) More

• Cyprus: Tax reform legislation enacted and effective January 1, 2026 (KPMG) (January 17) More

• Cyprus: Statement that Cyprus supports Inclusive Framework’s Side-by-Side Package (note: Cyprus is not a member of the Inclusive Framework) (Government) (January 10) More

• Cyprus: Cyprus enacts major tax reform legislation (EY) (January 8) More

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

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

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

• Denmark: Global Services case – transfer pricing – intragroup transfer of intangibles – valuation (Tax Tribunal decision) (in Danish) (TPcases) (January 6) More

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

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

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

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

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

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

• EU: EU Deforestation Regulation application postponed to 30 December 2026 (EY) (January 21) More

• EU: European Commission notice on Side-by-Side Package and Art. 32 of EU GloBE Directive (European Commission) (January 19) More

• EU: Guidelines on Foreign Subsidies Regulation (European Commission) (January 19) More

• EU: Q&A on one aspect of CBAM (European Commission) (January 19) More

• EU: Advocate-General sheds light on VAT implications of transfer pricing adjustments (Loyens & Loeff) (January 17) More

• EU: E-News from KPMG’s EU Tax Centre (KPMG) (January 17) More

• EU: Priorities of Cyprus EU Council Presidency; state of play on implementation of DAC8 and DAC9 (KPMG) (January 17) More

• EU: Transfer pricing adjustment only relevant for VAT purposes if qualified as adjustment of transaction price agreed between parties (KPMG) (January 17) More

• EU: Transfer pricing true-ups and VAT: where doctrine ends and restraint begins (Frederik Fabius on LinkedIn) (January 17) More

• EU: Why is the GloBE Substance-Based Tax Incentive Safe Harbour a safe harbour under Article 32 of the EU Directive? (Kasper Dziurdz on LinkedIn) (January 17) More

• EU: Key insights from the European Commission’s newly published Foreign Subsidies Regulation Guidelines (Loyens & Loeff) (January 16) More

• EU: Carbon border adjustment mechanism (CBAM) successfully entered into force on January 1, 2026 (KPMG) (January 15) More

• EU: EC notice confirming application of Pillar Two side-by-side package under EU minimum tax directive (KPMG) (January 14) More

• EU: EU tax law: Highlights of 2025 (Loyens & Loeff) (January 14) More

• EU: Navigating the first wave of EU public country-by-country reporting (KPMG) (January 14) More

• EU: European Commission publishes notice in support of Pillar Two Side-by-Side Package (KPMG) (January 13) More

• EU: European Commission recognizes OECD Pillar Two side-by-side safe harbors (Deloitte) (January 13) More

• EU: Side-by-Side as discordant constitutional element: what can EU Member States do? (Jasper Korving) (January 13) More

• EU: CBAM implementing regulation (European Commission) (January 12) More

• EU: EU Tax Alert: Recent developments for tax specialists (Loyens & Loeff) (January 8) More

• EU: EU direct tax initiatives: 2025 year-end state of play (KPMG) (January 7) More

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

• EU and Luxembourg: E-invoicing: EU and Luxembourg considerations for businesses (Deloitte) (January 22) More

• EU and US: President Trump withdraws his threat to impose tariffs on European countries in respect of Greenland – Truth Social post (Government) (January 22) More

• EU and US: President Trump threatens tariffs on European countries in respect of Greenland – Truth Social post (Government) (January 20) More

• EU and US: Trump announces new tariffs over Greenland, EU mulls USD 108 billion in retaliatory tariffs (Regfollower) (January 20) More

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

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

• France: Social security finance law for 2026: Key measures (Deloitte) (January 22) More

• France: SNA case – transfer pricing – related party distributor – whether discounts should be taken into account when performing comparability analysis (Administrative Court of Appeal decision) (in French) (TPcases) (January 13) More

• France: ArcelorMittal case – transfer pricing – intragroup royalties (Court of Appeal of Paris) (in French) (TPcases) (January 8) More

• France: Société Générale case – transfer pricing – incurring of costs for benefit of foreign subsidiaries (France Supreme Administrative Court decision) (in French) (TPcases) (January 5) More

• France: Special law to guarantee continuity of nation adopted (Deloitte) (January 5) More

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

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

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

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

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

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

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

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

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

• Germany: Draft amendments to the German RETT Act (Baker McKenzie) (January 22) More

• Germany: Government approves draft law addressing double RETT on share deal transactions (Deloitte) (January 22) More

• Germany: Updated guidance on application of Commentary to OECD model treaty (in German) (Government) (January 19) More

• Germany: Updated guidance issued on use of OECD model commentary in tax treaty interpretation (Deloitte) (January 13) More

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

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

• Germany: Obligation to disclose emails in tax audits (court decision) (KPMG) (December 10) More

• Germany and US: German tax authorities update view on reduced WHT rates under Germany / US tax treaty (Deloitte) (December 5) More

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

• Greece: Circular clarifies application of 30% reduction of VAT rates to specific islands (Deloitte) (January 21) More

• Greece: Guidance on taxation of distribution or capitalization of untaxed profits from prior years (KPMG) (January 6) More

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

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

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

• Hungary: Decree with updated transfer pricing rules (in Hungarian) (Government) (January 14) More

• Hungary: Hungary introduces new Transfer Pricing Decree tightening local compliance (EY) (January 8) More

• Hungary: Advertisement tax regime to resume July 1, 2026 (KPMG) (January 5) More

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

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

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

• Ireland: Ireland enacts Finance Act 2025, enhances R&D tax credits (Regfollower) (January 15) More

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

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

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

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

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

• Italy: 2026 Budget Law (in Italian) (Government) (January 12) More

• Italy: Italy makes indirect tax changes through 2026 Italian Budget Law and publishes consolidated VAT code (EY) (January 10) More

• Italy: Italian Parliament approves 2026 Budget Law with tax measures affecting banks, other financial intermediaries and insurance companies (EY) (January 8) More

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

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

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

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

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

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

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

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

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

• Lithuania: Amendments to corporate income tax, VAT, excise taxes, and real estate tax, introduction of insurance premium tax (KPMG) (December 5) More

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

• Luxembourg: Luxembourg launches Pillar Two registration and return filing (EY) (January 22) More

• Luxembourg: Luxembourg opens Pillar Two registration (Loyens & Loeff) (January 8) More

• Luxembourg: Luxembourg introduces GloBE Information Return, exchange of information and Administrative Guidance on Article 9.1 (EY) (January 6) More

• Luxembourg: Luxembourg introduces new tax credit to support investments in innovative start-ups (EY) (January 6) More

• Luxembourg and EU: E-invoicing: EU and Luxembourg considerations for businesses (Deloitte) (January 22) More

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

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

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

• Netherlands: Dutch Supreme Court curbs excessive tax interest rate (Loyens & Loeff) (January 17) More

• Netherlands: 2026 Tax Plan approved by upper house of Parliament, including Pillar Two changes and implementation of DAC9 (KPMG) (January 5) More

• Netherlands: Interest expense may be non-deductible when acquisitions financed with shareholder loans (Supreme Court decision) (KPMG) (January 5) More

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

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

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

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

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

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

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

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

• Netherlands and Brazil: Dutch Advocate General confirms IoNE qualifies exclusively as dividend under NL-Brazil tax treaty (Loyens & Loeff) (January 5) More

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

• Poland: Remitter of dividends obligated to verify authenticity of ownership structure (Supreme Administrative Court decision) (KPMG) (January 5) More

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

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

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

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

• Portugal: Portugal abolishes regulatory clawback mechanism in energy sector (EY) (January 7) More

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

• Romania: Romania implements 2026 tax reforms: Limits deductions for IP, consulting fees (Regfollower) (January 16) More

• Romania: Amendments to various direct and indirect taxes, new e-invoicing obligations (KPMG) (January 14) More

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

• Russia: Russia simplifies tax registration for foreign companies (Regfollower) (December 4) More

• Serbia: Amendments to e-invoicing law (KPMG) (December 19) More

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

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

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

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

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

• Slovak Republic: Guidance on tax treatment of outbound software payments (in Slovak) (Tax authorities) (January 12) More

• Spain: Tax newsletter (November 2025) (Garrigues) (January 6) More

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

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

• Sweden: Taxation under Sweden-UK treaty of dividends covered by UK foreign income and gains rules (Tax Court advance ruling) (KPMG) (January 5) More

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

• Sweden: Parliament approves amendments to interest deduction limitation rules (KPMG) (December 3) More

• Switzerland: Implications of Zug case and Switzerland’s commitment to calendar year-based transfer pricing enforcement (KPMG) (January 5) More

• Switzerland: Tax authority practices relating to business restructurings and DEMPE functions (David Zářecký on LinkedIn) (December 16) More

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

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

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

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

• Turkey: MoF issues guidance for domestic minimum top-up tax returns (Regfollower) (January 15) More

• Turkey: Turkey further extends Qualified Domestic Minimum Top-Up Tax filing and payment deadlines (EY) (January 15) More

• Turkey: Revenue Administration extends 0% withholding tax on bonds, lease certificates (Regfollower) (January 13) More

• Turkey: Presidential Decision on reduction in DST rate (in Turkish) (Government) (January 12) More

• Turkey: Turkey removes simplified entries for B2C e-commerce imports (EY) (January 10) More

• Turkey: Turkey issues final General Communique on local and global minimum top-up corporation tax (Pillar Two) (EY) (January 7) More

• Turkey: Turkey revises Digital Service Tax rate for 2026 and 2027 (EY) (January 7) More

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

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

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

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

• UK: Guidance on imported hybrid mismatch rules (Tax authorities) (January 19) More

• UK: Guidance on proposed diverted profits tax reforms (Tax authorities) (January 19) More

• UK: Guidance on proposed PEs reforms (Tax authorities) (January 19) More

• UK: Guidance on proposed transfer pricing reforms (Tax authorities) (January 19) More

• UK: Supreme Court denies VAT recovery on costs relating to sale of a subsidiary company (Macfarlanes) (January 16) More

• UK: Countdown to the International Controlled Transactions Schedule – how UK businesses can prepare for new transfer pricing reporting requirements (Macfarlanes) (January 15) More

• UK: Finance Bill (No. 2) Bill 2024-26 progress update (Deloitte) (January 10) More

• UK: HMRC publishes draft guidance on transfer pricing, PEs, and DPT reforms (Deloitte) (January 10) More

• UK: HMRC publishes guidelines for compliance on imported hybrid mismatches (Deloitte) (January 10) More

• UK: HMRC updates guidance on withholding tax on payments of interest overseas (Deloitte) (January 10) More

• UK: Draft guidance on new advance tax certainty service (ATCS) (KPMG) (January 9) More

• UK: Providing scientific education through digital platform does not qualify for R&D tax relief (First-tier Tribunal decision) (KPMG) (January 9) More

• UK: Stamp duty land tax general anti-avoidance rule applied to series of intra-group transactions (Court of Appeal decision) (KPMG) (January 9) More

• UK: VAT costs deductible when professional fees directly linked to taxable sale (Supreme Court decision) (KPMG) (January 5) More

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

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

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

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

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

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

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

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

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

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

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

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

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

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

• UK and US: US agrees to remove tariffs on UK-origin pharmaceuticals, pharmaceutical ingredients, and medical technology (Government) (December 8) More

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

​​​​

​

Africa 

• Algeria: Finance Law 2026: Key tax and regulatory measures impacting foreign and Algerian companies (EY) (January 22) More

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

• Cameroon and Global: PE watch (EY) (January 16) More

• Egypt: Threshold for transfer pricing documentation doubled (Deloitte) (January 5) More

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

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

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

• Ghana: Parliament enacts several indirect tax-related laws, effective 1 January 2026 (EY) (January 13) More

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

• Ghana and Nigeria: From legislation to action - 2026 business outlook on tax reforms in Nigeria and Ghana (EY) (January 16) More

• Kenya: Digital platform operator with transactional control liable for VAT (Kenya High Court decision) (KPMG) (January 21) More

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

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

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

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

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

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

• Liberia: Draft 2026 budget includes measures to tax digital economy, increase in GST (KPMG) (January 17) More

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

• Mauritius: VAT obligations of foreign suppliers of digital and electronic services effective January 1, 2026 (KPMG) (January 17) More

• Mozambique: Amendments to VAT, corporate and individual income tax, excise tax, and customs laws (KPMG) (January 8) More

• Namibia: Tax proposals in 2025/2026 mid-year budget review (KPMG) (January 7) More

• Nigeria: “Certified” versions of tax reform legislation released by National Assembly – Intended to address discrepancies in legislation, but errors and gaps in legislation remain (KPMG) (January 7) More

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

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

• Nigeria and Ghana: From legislation to action - 2026 business outlook on tax reforms in Nigeria and Ghana (EY) (January 16) More

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

• Tanzania: Coffee Exporters case – transfer pricing – whether unrelated purchaser is an associate for transfer pricing purposes (Court of Appeal decision) (TPcases) (January 9) More

• Tanzania: SEACOM case – transfer pricing – characterisation of financing as loan – withholding tax on deemed interest (Court of Appeal decision) (TPcases) (January 9) More

• Tanzania: Aggreko case – transfer pricing – allocation of head office expenses (Court of Appeal decision) (TPcases) (January 5) More

• Tunisia: Expanded e-invoicing mandate to cover services, in addition to goods (KPMG) (January 16) More

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

​​

​