Geog View Archive | stevetowers.tax

Geography View

News & Views Archive

Global

First Pillar Two filings face readiness test (PwC video, 9:24) (May 5) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (May 5) More
OECD: Global Minimum Tax Implementation Toolkit published (Deloitte) (May 4) More
OECD releases new toolkit to support consistent implementation of the global minimum tax (OECD) (May 4) More
Pillar Two and tax incentives (KPMG) (May 4) More
What’s hidden in the latest OECD P2 FAQ? (Priscilla Koh on LinkedIn) (May 4) More
Data-driven decisions: AI elevates transfer pricing strategy (PwC podcast, 35:16) (April 30) More
International tax news (PwC) (April 30) More
New peer review reports on tax transparency and EOIR released (Deloitte) (April 30) More
Global e–invoicing developments tracker (EY) (April 29) More
Tax policy insights (Alvarez & Marsal) (April 29) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (April 28) More
Practical guidance on investment tax incentives released by OECD (Deloitte) (April 28) More
OECD releases “Secretary-General Tax Report” ahead of G20 Finance Ministers and Central Bank Governors' first 2026 meeting (EY) (April 25) More
OECD’s extra work (Alex Parker) (April 25) More
Private wealth newsletter (Baker McKenzie) (April 25) More
Report indicates that taxes on labour income rose across OECD jurisdictions in 2025 (Deloitte) (April 24) More
Will new OECD guidance make Mutual Agreement Procedures more effective? (KPMG) (April 24) More
Transfer pricing Q1 briefing – 2026 (PwC) (April 23) More
Work abroad: Comfortable flexibility without tax risks? (Norton Rose Fulbright) (April 23) More
Latest on BEPS and beyond (EY) (April 22) More
Tax treaty round-up (Deloitte) (April 22) More
5 ways to organise your TP function (Borys Ulanenko on LinkedIn) (April 21) More
Don’t let your IP transfer pricing catch you off guard (KPMG) (April 21) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (April 21) More
The 3 levels of TP audit (Borys Ulanenko on LinkedIn) (April 18) More
Digital services taxes and the WTO (Reuven Avi-Yonah and Doron Narotzki) (Apr 17) More
OECD Pillar Two and U.S. GILTI: comparative analysis and policy implications for multinational tax compliance (Sourav Kumar Gupta) (Apr 17) More
Secretary‑General’s Tax Report to G20 Finance Ministers and Central Bank Governors (OECD) (Apr 17) More
Taxes vs. tariffs in a post-Pillar Two world: a legal-accounting analysis (Antonio Lopo Martinez) (Apr 17) More
"Limited Risk Distributor." That's the entire entity characterization in most transfer pricing files. Three words. (Borys Ulanenko on LinkedIn) (April 16) More
EY's global e–invoicing developments tracker (EY) (April 15) More
Global tax policy and controversy watch (EY) (April 15) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (April 14) More
Most transfer pricing teams fix the easy stuff and leave the hard stuff untouched (Borys Ulanenko on LinkedIn) (April 14) More
Mutual Agreements on arbitration - implementation & costs (Rhys Bane on LinkedIn) (April 14) More
PE watch (EY) (April 14) More
Press release on (inter alia) expiry of WTO moratorium on customs duties on electronic transmissions (WTO) (April 13) More
Report on lessons for windfall profits taxes (International Tax Observatory) (April 13) More
US Trade Representative’s press release on expiry of WTO moratorium on customs duties on electronic transmissions (Government) (April 13) More
Carbon taxation in 2026: Emissions Trading Scheme (ETS) in expansion (Andre Dumoulin) (April 11) More
Between coordination and sovereignty: The illusion of multilateralism in international tax law (Guillermo Teijeiro) (April 10) More
Most transfer pricing teams spend 80% of their time on the wrong side of the equation (Borys Ulanenko on LinkedIn) (April 10) More
The most expensive Transfer Pricing mistake I've seen isn't technical (Karlos Amarillo on LinkedIn) (April 10) More
TP risk from market volatility (Andy Bubb on LinkedIn) (April 10) More
Global indirect tax news (Deloitte) (April 9) More
The new safe harbour for tax incentives under Pillar Two: when tax incentives can be “Qualified” (Alvarez & Marsal) (April 9) More
UN Tax Committee's 32nd Session sets technical work program for 2025-2029 - key highlights (EY) (April 8) More
Allocation keys in transfer pricing: a commercial rationality framework (Ajit Jain on LinkedIn) (April 7) More
Global e–invoicing developments tracker | 1 April 2026 (EY) (April 7) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (April 7) More
Mutual agreements on arbitration - final decision (Rhys Bane on LinkedIn) (April 7) More
Worldwide VAT, GST and Sales Tax Guide 2026 (EY) (April 7) More
WTO’s 14th Ministerial Conference: longstanding moratorium on customs duty on electronic transmissions expires (PwC) (April 6) More
Not every piece of confidential information is a trade secret. To qualify as a trade secret, three conditions must be met. (Paul Sutton on LinkedIn) (April 2) More
Pillar Two: Substance-based Tax Incentives Safe Harbour (Loyens & Loeff) (April 2) More
When was the last time someone reviewed what's inside your group service charges? (Borys Ulanenko on LinkedIn) (April 2) More
WTO MC14: What has been agreed and what does it mean for businesses? (Deloitte) (April 2) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (March 31) More
Global Value Chains and the Separate-entity Principle: Rethinking intra-group relationships in Corporate Law and International Tax Law (Bahareh Gholizadeh and Ricardo Garcia Anton) (March 31) More
Mutual Agreements on Arbitration - Arbitration Process (Rhys Bane on LinkedIn) (March 31) More
A few thoughts on the recent application of the beneficial ownership limitation in tax treaty disputes (Robert Danon) (March 28) More
The Latest on BEPS and Beyond in review: Key OECD, EU and other developments in 2025 and a preview of 2026 (EY) (March 28) More
2026 report released on jurisdictions’ anti-corruption and integrity frameworks (Deloitte) (March 27) More
A&M tax policy insights – February 2026 (Alvarez & Marsal) (March 27) More
International tax news (PwC) (March 27) More
Comment on the state of the GloBE rules (Lotfi Sellami Khelil on LinkedIn) (March 26) More
Shipping and offshore tax update (KPMG) (March 26) More
Tax treaty round-up (Deloitte) (March 25) More
The tax challenges of the “blue economy”: the new economic frontier (Pablo Porporatto) (March 25) More
Trade talking points (EY) (March 25) More
Convergence of judicial tax treaty interpretation: wishful thinking or an observable trend? (Wim Wijnen on LinkedIn) (March 24) More
Digital tax tensions rise as global positions split (PwC video, 5:45) (March 24) More
E–invoicing developments tracker (EY) (March 24) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (March 24) More
Ideas to update WTO aired during US congressional hearing (Deloitte) (March 24) More
Mutual agreements on arbitration - appointment of arbitrators (Rhys Bane on LinkedIn) (March 24) More
The new tax order (PwC) (March 21) More
Latest on BEPS and beyond (EY) (March 20) More
Working capital is the hidden transfer pricing policy (Ajit Jain on LinkedIn) (March 20) More
Global indirect tax news (Deloitte) (March 19) More
Mutual Agreement Procedures (MAP): OECD publishes new manual for effective international tax disputes (Macfarlanes) (March 19) More
Tariffs, tensions, and tightropes: A global risk tour (PwC podcast, 43 mins) (March 18) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (March 17) More
Mutual Agreements on arbitration - filing a request for arbitration (Rhys Bane on LinkedIn) (March 17) More
PE watch (EY) (March 17) More

Asia Pacific

Asia Pacific: Asia Pacific financial services tax highlights (PwC) (April 30) More
Asia Pacific and US: The return of section 301: What does it mean for Asia Pacific? (Alvarez & Marsal) (April 10) More
Australia: Consultation on draft legislation introducing news media bargaining incentive charge (KPMG) (May 4) More
Australia: Monthly tax update (PwC) (May 4) More
Australia: Comments on proposed 2.25% news media charge (Stuart Landsberg on LinkedIn) (April 30) More
Australia: Government releases draft legislation for a News Media Bargaining Incentive charge (Deloitte) (April 30) More
Australia: ATO issues updated guidance on TP issues related to inbound distribution arrangements (Deloitte) (April 29) More
Australia: Comments on draft legislation to strengthen capital gains tax rules for foreign residents – including that any retroactive application of draft legislation is unwarranted (KPMG) (April 29) More
Australia: Weekly tax round-up (Deloitte) (April 29) More
Australia: Practical compliance guideline on transfer pricing issues related to inbound distribution arrangements (Tax authorities) (April 27) More
Australia: Press release on foreign resident capital gains tax (Government) (April 27) More
Australia: Expands the foreign resident CGT net (Baker McKenzie) (April 25) More
Australia: ATO revises transfer pricing compliance for inbound distribution arrangements (Regfollower) (April 24) More
Australia: Weekly tax round-up (Deloitte) (April 22) More
Australia: Australia proposes draft legislation to broaden foreign-resident capital gains tax regime, with transitional concession for renewables (EY) (April 21) More
Australia: Capital gains, foreign residents and retrospectivity (David Watkins on LinkedIn) (April 21) More
Australia: The proposed changes to the foreign resident capital gains tax rules are proposed to have retroactive effect back to 2006 (Stuart Landsberg on LinkedIn) (April 21) More
Australia: Australian Taxation Office releases new Pillar Two website guidance and announces lodgement deferral (EY) (April 18) More
Australia: Another comment on proposed retrospective changes to capital gains tax rules (Stuart Landsberg on LinkedIn) (Apr 17) More
Australia: Draft foreign resident CGT legislation would introduce retroactive law changes (Deloitte) (April 16) More
Australia: Not everything is a dividend - a clean break for taxpayers on capital returns and Part IVA in Ierna and Hicks? (Alvarez & Marsal) (April 16) More
Australia: Weekly tax round-up (Deloitte) (April 15) More
Australia: Comments on proposed non-resident capital gains tax amendments (Stuart Landsberg on LinkedIn) (April 14) More
Australia: Consultation on draft legislation to strengthen capital gains tax rules for foreign residents (KPMG) (April 14) More
Australia: Further comment on proposed non-resident capital gains tax amendments (Stuart Landsberg on LinkedIn) (April 14) More
Australia: Treasury's exposure draft materials purporting to 'reform' Australia's taxation of capital gains made by non-residents (Stuart Landsberg on LinkedIn) (April 14) More
Australia: Strengthening the foreign resident capital gains tax regime – draft legislation (public consultation) (Government) (April 11) More
Australia: Weekly tax round-up (Deloitte) (April 9) More
Australia: Monthly tax update (PwC) (April 8) More
Australia: SNA case – deductibility of intra-group charges – failure to prove existence of contract (Full Federal Court decision) (TPcases) (April 8) More
Australia: Taxation of property development arrangement (Full Federal Court decision) (KPMG) (April 6) More
Australia: Weekly tax round-up (Deloitte) (April 1) More
Australia: Government announces fuel excise and road user charge cuts (Deloitte) (March 31) More
Australia: Board of Taxation’s consultation guide for thin capitalisation review (Government) (March 30) More
Australia: Guidance on GloBE rules (Lodging, paying and other obligations) (Tax authorities) (March 30) More
Australia: Guidance for tax practitioners on AI use (Tax Practitioners Board) (March 30) More
Australia: Administrative amendments to domestic minimum tax provisions (KPMG) (March 28) More
Australia: Comment on Tabcorp case, ATO’s decision impact statement on PepsiCo case, and speech by Justice Kirby (Stuart Landsberg on LinkedIn) (March 28) More
Australia: Termination of taxpayer’s gaming licenses did not result in deductible loss under TOFA rules (Full Federal Court decision) (KPMG) (March 28) More
Australia: “Ambitious Australia”: Will proposed R&D reform turn ambition into action? (Deloitte) (March 27) More
Australia: Guidance on tax consolidated group restructures and GloBE transition rules (Tax authorities) (March 27) More
Australia: Thin capitalisation and the attribution of risk-weighted assets to Australian branches of foreign banks - ATO compliance approach (Tax authorities) (March 26) More
Australia: Australia gazettes 2026 global, domestic minimum tax amendment determination (Regfollower) (March 25) More
Australia: How the new Division 296 tax will affect Individuals with high super balances (Deloitte) (March 25) More
Australia: The S.N.A Group Pty Ltd litigation and transfer pricing (Deloitte) (March 25) More
Australia: Weekly tax round-up (Deloitte) (March 25) More
Australia: Consultation guide for Board of Taxation’s review of thin capitalization amendments (KPMG) (March 24) More
Australia: Government-appointed panel’s report on Australia’s R&D situation (Government) (March 23) More
Australia: Updated guidance on GloBE rules – interactions with other provisions (Tax authorities) (March 23) More
Australia: Updated guidance on GloBE rules – when and how the Pillar Two rules apply (Tax authorities) (March 23) More
Australia: ATO impact statement on High Court decision holding taxpayer not liable for withholding tax on embedded royalties or subject to DPT (KPMG) (March 21) More
Australia: ATO releases Decision Impact Statement on High Court PepsiCo decision (EY) (March 21) More
Australia: Comment on ATO’s decision impact statement on PepsiCo case (Neil Pereira on LinkedIn) (March 20) More
Australia: Comment on ATO’s decision impact statement on PepsiCo case (Stuart Landsberg on LinkedIn) (March 20) More
Australia: PepsiCo case – ATO’s decision impact statement (Tax authorities) (March 20) More
Australia: Taxpayer entitled to refund of overpaid GST that was not “passed on” to purchasers (Federal Circuit and Family Court decision) (KPMG) (March 18) More
Australia: Weekly tax round-up (Deloitte) (March 18) More
Australia: Final guidance on mining and petroleum exploration expenditure (Tax authorities) (March 17) More
Australia: Updated guidance on how to claim critical minerals production tax incentive (Tax authorities) (March 16) More
Australia and EU: Free trade agreement – Australian prime minister’s press release (Government) (March 30) More
Australia and EU: Australia and EU finalize free trade agreement (KPMG) (March 27) More
Australia and EU: Australia–European Union Free Trade Agreement signed (Deloitte) (March 25) More
China: Guidance on application of GloBE rules in Denmark, Ireland, and UAE (in Chinese) (Government) (May 5) More
China: China economic quarterly Q1 2026 (PwC) (April 23) More
China: Taxation as a driver of energy transition: how China rewrote its vulnerability to oil shocks (Luis Wolf Trzcina) (April 16) More
China: China monthly tax brief (Dezan Shira and Associates) (April 7) More
China: China’s revised Foreign Trade Law is now in effect: what businesses need to know (Dezan Shira and Associates) (March 19) More
Hong Kong: The first published advance ruling case on the ship leasing tax concession in Hong Kong (KPMG) (April 18) More
Hong Kong: Minutes of annual meeting between tax authorities and accounting body (Tax authorities) (April 13) More
Hong Kong: Draft legislation on enhancements to administrative framework for AEOI gazetted (Deloitte) (April 10) More
Hong Kong: Tax highlights of 2025 annual meeting between Inland Revenue Department and HKICPA (Deloitte) (April 9) More
Hong Kong: Tax issues discussed in 2025 annual meeting between tax authority and accountants’ group (KPMG) (March 28) More
Hong Kong: Guidance on whether a Hong Kong–incorporated ship leasing company qualifies as a "qualifying ship lessor" under section 14P (Tax authorities) (March 24) More
Hong Kong: Government’s administrative paper which describes proposals to strengthen jurisdiction’s preferential tax regimes for funds, family office investment vehicles, and carried interest (Government) (March 16) More
Hong Kong: Proposed measures to relax stamp duty relief for intragroup transfers of assets (Tax authorities) (March 16) More
Hong Kong: Public consultation on implementation of cryptoasset reporting framework (CARF) and CRS 2.0 (KPMG) More
India: Capital gains from trading of stock derivatives not taxable under Mauritius treaty (tribunal decision); other direct and indirect tax developments (KPMG) (May 4) More
India: Issue relating to applicability of treaty tax rate for computing Dividend Distribution Tax liability to be referred to larger bench of Bombay High Court (KPMG) (April 30) More
India: A comparative study of the Income-tax Act, 1961 and the Income Tax Law, 2025 (Krativ Raj Pathak) (April 29) More
India: Interjecting unilateral Indian GAAR inquiries in cross-border setting: Revisiting tax normativism post Tiger Global (Tarun Jain) (April 29) More
India: Globe Capital Market case (buy-back of shares by company at undervalue) (Court decision) (April 27) More
India: Buy-back of shares is not taxable "receipt of property" under section (High Court decision) (KPMG) (Apr 17) More
India: The alchemy of agreements: Examining India’s FTAs in an evolving global order (Mukesh Butani and Spandana Koona) (April 15) More
India: APA report 2025-2026 (Tax authorities) (April 13) More
India: Finance Act 2026 (Government) (April 13) More
India: GAAR grandfathering rules amended for transfer of investments made prior to 1 April 2017 (KPMG) (April 6) More
India: Income-tax Rules, 2026: Key changes in reporting requirements relating to international tax (KPMG) (April 6) More
India: India enacts corporate tax cuts in Finance Act 2026 (Regfollower) (April 2) More
India: Notification 54/2026, which makes amendments to the Income Tax Rules, 1962 in relation to the application of GAAR on income from the transfer of investments (Tax authorities) (April 2) More
India: Notification 55/2026, which makes amendments to the Income Tax Rules, 2026 in relation to the application of GAAR on income from the transfer of investments (Tax authorities) (April 2) More
India: India reduces excise duty on petrol and diesel, introduces windfall tax on exports (Regfollower) (April 1) More
India: Intra-group share buyback qualifies as reorganization under treaty (tribunal decision); other recent tax-related court decisions (KPMG) (April 1) More
India: FAQs on transition from Income-tax Act, 1961 to Income-tax Act, 2025 (Tax authorities) (March 30) More
India: Income-tax Rules, 2026 (Tax authorities) (March 30) More
India: Vesta Wind case (Application of non-discrimination article in Denmark / India double tax treaty) (Tribunal decision) (March 30) More
India: Finance Bill, 2026 passed by lower house of Parliament with direct tax amendments (KPMG) (March 28) More
India: No goodwill created in related-party amalgamation (tribunal decision) (KPMG) (March 28) More
India: Transfer pricing changes in final Income-tax Rules, 2026 (KPMG) (March 27) More
India: CBDT rolls out 2026 income tax rules with expanded transfer pricing framework (Regfollower) (March 26) More
India: FAQs on transition to Income-tax Act 2025 (KPMG) (March 24) More
India: Thin capitalization rules violated non-discrimination clause under Denmark treaty (tribunal decision) (KPMG) (March 24) More
India: Key changes introduced by RBI under FEMA Export and Import Regulations, 2026 (Deloitte) (March 19) More
India and Kazakhstan: Taxpayer could not be treated as partial tax resident under India / Kazakhstan treaty (Indian tribunal decision) (KPMG) (April 22) More
India and Brazil: Brazil / India double tax treaty amended to incorporate provisions similar to multilateral instrument (KPMG) (April 8) More
India and France: Protocol to France / India tax treaty signed (Deloitte) (March 17) More
Indonesia: Corporate income tax calculation for insurance companies for FY 2025 clarified (Deloitte) (April 30) More
Japan: 2026 tax reform legislation (in Japanese) (Government) (April 13) More
Japan: 2026 tax reform bills passed by National Diet (KPMG) (April 1) More
Japan: Japan enacts the side‑by‑side SH – Not an April Fools' joke! (Takato Masuda on LinkedIn) (April 1) More
Japan: Administrative guidance on UTPR and QDMTT (KPMG) (March 31) More
Korea: NTS sends Pillar Two filing guidance notices to domestic constituent entities (Deloitte) (May 4) More
Korea: Tax rulings and cases (April 2026) (Deloitte) (May 4) More
Korea: Tax benefits for reshoring investment accounts (RIAs) and increase in foreign dividend income exclusion rate proposed (Deloitte) (April 1) More
Korea: Tax relief for entities affected by Middle East tensions; Pillar Two pre-filing available (Deloitte) (April 1) More
Korea: Tax rulings and cases (April 2026) (Deloitte) (April 1) More
Korea: Presidential Decree No. 36128, which includes detailed computational rules for domestic minimum top-up tax (in Korean) (Government) (March 23) More
Korea: Korean tax update (PwC) (March 20) More
Korea: Korea introduces transfer pricing reforms, Pillar Two rollout (Regfollower) (March 19) More
Malaysia: Malaysia Sales and Service Tax compliance: What foreign investors must get right (Dezan Shira & Associates) (April 30) More
Malaysia: Ruling issued on foreign exchange rate for sales tax and service tax purposes (Deloitte) (April 30) More
Malaysia: Summary of tax treatment for unit holders of REITs or property trust funds (PTFs) as from YA 2026 (Deloitte) (April 22) More
Malaysia: Tax developments (KPMG) (April 15) More
Malaysia: Determination of foreign currency exchange rates for service and sales tax invoices (KPMG) (April 9) More
Malaysia: Guidance on tax treatment of unit holders in real estate investment trust (REIT) or property trust fund (PTF) (Tax authorities) (March 24) More
Malaysia: 6% service tax rate for rental or leasing services (KPMG) (March 18) More
Mongolia: Mongolia announces broad tax reforms, cuts corporate tax to 15% (Regfollower) (March 25) More
New Zealand: Updated transfer pricing documentation guidance (Tax authorities) (April 13) More
New Zealand: New Zealand updates its transfer pricing documentation requirements (EY) (April 9) More
New Zealand: New Zealand enacts changes to support foreign investment in infrastructure and ease tax obligations for new migrants and remote workers (EY) (April 2) More
New Zealand: Additional amendments to August tax bill include new thin capitalization rules for infrastructure investments (KPMG) (March 21) More
New Zealand: Snapshot of recent developments (Deloitte) (March 18) More
Philippines: Guidance on taxation of cross-border services (KPMG) (April 24) More
Philippines: Guidance on tax treatment of inbound services (Tax authorities) (April 20) More
Philippines: BIR issues guidance to banks on acceptance of 2025 tax returns and tax payments (Deloitte) (April 15) More
Philippines: Further clarification on taxation of cross-border services provided by non-residents (Deloitte) (April 11) More
Philippines: PEZA vs BOI in the Philippines: Which incentive structure fits your manufacturing or logistics model? (Dezan Shira & Associates) (April 8) More
Philippines: Law allowing suspension or reduction of excise taxes on petroleum products approved (Deloitte) (March 31) More
Philippines: Guidance concerning tax audits, electronic letters of authority, and annual income tax returns (KPMG) (March 24) More
Philippines: Additional BIR guidance on consolidation of electronic letters of authority (Deloitte) (March 18) More
Singapore: Updated guidance on tax framework for variable capital companies (Tax authorities) (April 28) More
Singapore: Guidance on whether company satisfies prescribed economic substance requirements to be regarded as “excluded entity” under section 10L(16) (Tax authorities) (April 7) More
Singapore: Singapore’s GST InvoiceNow: working backwards from 2031 (Alvarez & Marsal) (March 19) More
Singapore and Taiwan: Singapore / Taiwan renewed income tax agreement: Key changes and practical insights (Deloitte) (April 22) More
Southeast Asia: SEAsia TP intelligence: A bold brew of insights (Deloitte) (April 15) More
Sri Lanka: VAT on non-resident digital service providers effective July 1, 2026, other VAT amendments (KPMG) (May 5) More
Sri Lanka: Importation and supply of fabric subject to 18% VAT rate (KPMG) (Apr 17) More
Sri Lanka: Implementation of VAT on digital services by non-residents postponed again (KPMG) (April 6) More
Taiwan: Guidance on qualification of salary expenditures for investment tax credit (KPMG) (May 4) More
Taiwan: Guidance on double tax treaty benefits (Government) (April 13) More
Taiwan: MoF outlines treaty relief for foreign e-services profits (Regfollower) (March 28) More
Taiwan and Singapore: Singapore / Taiwan renewed income tax agreement: Key changes and practical insights (Deloitte) (April 22) More
Thailand: Thailand BOI Alert on the period for filing progress reports (Alvarez & Marsal) (April 29) More
Thailand: Under the hood: transfer pricing in the Thai auto parts sector (Alverez & Marsal) (March 19) More
Vietnam: Guidance on customs procedures and tax declarations (KPMG) (April 29) More
Vietnam: Official Letter on tax audits for long-term loss-making and low-margin enterprises (Tax authorities) (April 27) More
Vietnam: New implementing circular on corporate income tax (Baker McKenzie) (April 23) More
Vietnam: Strengthening direct and indirect tax audits in 2026 for long-term loss-making and low-margin enterprises (KPMG) (April 18) More
Vietnam: Circular 20, which covers wide range of corporate income tax issues for 2025 and later tax years (in Vietnamese) (Government) (April 13) More
Vietnam: Vietnam tax rules on software licensing and digital services: What foreign contractors need to know (Dezan Shira & Associates) (April 10) More
Vietnam: Summary of recent key tax legislative developments (Deloitte) (April 1) More
Vietnam: MoF issues updated guidance on CIT for 2025 tax year, onwards (Regfollower) (March 31) More
Vietnam: Update on capital transfer taxation under new regulations (EY) (March 31) More
Vietnam: Announcement on transfer pricing and CbC reporting (in Vietnamese) (Government) (March 30) More
Vietnam: Guidance on import license requirements for chemicals requiring special control (KPMG) (March 27) More
Vietnam: MoF drafting new transfer pricing, taxpayer obligations, CbC reporting rules (Regfollower) (March 25) More
Vietnam: Key transitional issues for FY2025 CIT finalization under new decree 320 & circular 20 (Alvarez & Marsal) (March 24) More
Vietnam: Foreign Contractor Tax explained: a guide for cross-border payments (Dezan Shira & Associates) (March 21) More
Vietnam: Guidance on various provisions under corporate income tax law (KPMG) (March 19) More
Vietnam: Capital gains tax on share transfers in Vietnam: investor exit considerations (Dezan Shira & Associates) (March 17) More

Europe

Austria: VAT on roaming services used in Austria upheld (Supreme Administrative Court decision) (KPMG) (April 24) More
Austria: Austria introduces relief measures to support SMEs, start-ups (Regfollower) (April 22) More
Austria, France, Italy, Spain, Turkey and UK: Announcement on location fees on ads delivered to countries with digital services taxes (Meta) (March 23) More
Belgium: Incorporation of Amount B guidance; technical documentation on GloBE information return (KPMG) (May 5) More
Belgium: Intragroup trade name royalties: recent transfer pricing case law (Loyens & Loeff) (April 28) More
Belgium: Bill to implement digital services tax (in Dutch and French) (Government) (April 27) More
Belgium: Lower House reviews legislation for digital services tax (Regfollower) (April 24) More
Belgium: Proposal to introduce digital services tax (KPMG) (April 23) More
Belgium: OECD Pillar One: Amount B—Simplified transfer pricing for distribution activities (Deloitte) (April 21) More
Belgium: New capital gains tax—impact on share-based remuneration (Deloitte) (April 16) More
Belgium: Amount B included in transfer pricing guidelines (in Dutch) (Tax authorities) (April 13) More
Belgium: Clarification of meaning of “financial fixed asset” for purposes of dividend withholding tax exemption (in Dutch and French) (Government) (April 13) More
Belgium: Extended filing deadline for DMTT and IIR top-up tax return (KPMG) (April 8) More
Belgium: Filing deadlines for first QDMTT and IIR returns extended through 30 September 2026 (Deloitte) (April 8) More
Belgium: Thematic investment deduction: Apply for certificates for zero-emission transport (Deloitte) (April 8) More
Belgium: Tax authorities further extend QDMTT and IIR return deadline to 30 September 2026 (EY) (April 7) More
Belgium: Capital gains tax in Belgium becomes reality as of 1 January 2026 (Loyens & Loeff) (April 6) More
Belgium: New capital gains tax approved by Parliament (KPMG) (April 6) More
Belgium: VAT chain reform measures effective May 1, 2026 (KPMG) (April 6) More
Belgium: Belgium issues guidance on Pillar One Amount B (Regfollower) (April 2) More
Belgium: Belgium publishes (updated) draft Pillar Two returns and guidance (EY) (April 1) More
Belgium: Important modification to wage withholding tax exemptions proposed (Deloitte) (March 31) More
Belgium: Belgian Tate & Lyle WHT exemption: new guidance on financial fixed asset condition (Loyens & Loeff) (March 27) More
Belgium: Summary of recent tax developments (KPMG) (March 27) More
Belgium: SPF publishes Pillar Two QDMTT draft returns, schema ahead of 2026 filing (Regfollower) (March 26) More
Belgium: New draft domestic top-up tax return published for information purposes only (KPMG) (March 25) More
Belgium: Taxpayer properly included arm’s length intercompany royalties in computing innovation income deduction (court decision) (KPMG) (March 24) More
Belgium: Draft IIR top-up tax return published for public consultation (KPMG) (March 21) More
Belgium: Guidance on currency conversion for global minimum tax (KPMG) (March 19) More
Belgium, France, Luxembourg, Netherlands, Switzerland, UK, and US: Tax in distressed situations (Loyens & Loeff, and Weil, Gotshal and Manges) (April 8) More
Bulgaria: New enhanced R&D deduction enacted (KPMG) (April 23) More
Bulgaria: Comment on transfer pricing case on treatment of pass-through costs (David Zářecký on LinkedIn) (March 24) More
Croatia: Croatia publishes final revisions to Corporate Income Tax Ordinance (Regfollower) (April 21) More
Croatia: Croatia consults on corporate income tax regulation amendments for 2026 (Regfollower) (March 26) More
Cyprus: Transfer pricing – TP documentation thresholds (David Zářecký on LinkedIn) (May 5) More
Cyprus: Cyprus Tax Authority publishes the list of low-tax jurisdictions for 2026 (EY) (Apr 17) More
Cyprus: Low-tax jurisdictions for tax year 2026 (KPMG) (Apr 17) More
Cyprus: New anti-abuse decrees applicable to interest, dividends, and royalties (KPMG) (April 6) More
Cyprus: Amendments to VAT laws addressing real property (KPMG) (April 1) More
Cyprus: Income tax incentive introduced to encourage skilled individuals to relocate (Deloitte) (March 31) More
Cyprus: VAT and excise duty relief measures for electricity, motor fuels, and food (KPMG) (March 28) More
Cyprus: Cyprus mandates new documentation requirements for cross-border payments to low-tax jurisdictions (Regfollower) (March 25) More
Cyprus: Cyprus Tax Authority publishes 10-year government bond yield rates for Notional Interest Deduction purposes (EY) (March 20) More
Cyprus: Cyprus broadens documentation requirements for certain payments to non-resident companies in low-tax jurisdictions (EY) (March 19) More
Czech Republic: Guidance on procedures following expiration of tax assessment period (KPMG) (April 15) More
Czech Republic: Proposed tax measures to mitigate rising fuel prices, clarify application of new electronic sales registration system (EET 2.0) (KPMG) (April 15) More
Czech Republic: Subsidiary deemed to be contract manufacturer of foreign parent company (Supreme Administrative Court decision) (KPMG) (March 26) More
Czech Republic: One-time transaction is not economic activity for VAT registration purposes (Supreme Administrative Court decision) (KPMG) (March 18) More
Denmark: Public consultation on new e-invoicing format (KPMG) (March 17) More
EU: European Commission publishes April 2026 infringements package (Deloitte) (April 30) More
EU: European Commission publishes minutes from 42nd meeting of VAT Expert Group (VEG) (EY) (April 28) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) (April 23) More
EU: Mutual Agreement Procedure: Call for evidence – what did stakeholders tell the Commission? (Rhys Bane on LinkedIn) (April 21) More
EU: European Commission publishes minutes of 51st meeting of the Group on the Future of VAT, concerning the VAT in the Digital Age (ViDA) package (EY) (Apr 17) More
EU: Import duty exemption under Outward Processing Relief (OPR) requires prior export at authorized customs office (Deloitte) (Apr 17) More
EU: Anti-dumping duties on imports from Bahrain, Egypt, Thailand, and Brazil (KPMG) (April 16) More
EU: Tax at the heart of EU policymaking - simplification, digital taxation and financing EU ambitions (Loyens & Loeff) (April 15) More
EU: Announcement of agreement to reform EU Customs Code (European Commission) (April 13) More
EU: Announcement on price for CBAM certificates (European Commission) (April 13) More
EU: First carbon border adjustment mechanism (CBAM) certificate price now available (KPMG) (April 9) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) (April 6) More
EU: Emissions Trading System (ETS) includes maritime emissions, phased in through 2027 (KPMG) (April 6) More
EU: Opinion Statement FC 1/2026 on the European Commission Call for Evidence on the Omnibus on Taxation (CFE Tax Advisers) (April 6) More
EU: Feedback on the European Commission’s call for evidence on upcoming Tax Omnibus proposal (KPMG) (April 2) More
EU: Introducing EU Inc.: A new era for cross-border business in the EU (Loyens & Loeff) (April 2) More
EU: Agreement to reform EU Customs Code (KPMG) (March 31) More
EU: European Commission launches consultation on e-invoicing (EY) (March 31) More
EU: European Commission proposes “EU Inc.” corporate form under the 28th regime (PwC) (March 25) More
EU: European Commission publishes proposal on the 28th Regime (EU Inc.) (EY) (March 25) More
EU: EU Foreign Subsidies Regime: emerging trends shaping deals in 2026 (Slaughter and May) (March 24) More
EU: Announcement of proposal for EU Inc corporate law framework (European Commission) (March 23) More
EU: European Commission presents proposal for single set of corporate rules (28th company regime) (Regfollower) (March 20) More
EU: CJEU Advocate General opinion on VAT treatment of credit management in securitization structures (Finland) (KPMG) (March 19) More
EU: EU tax alert (Loyens & Loeff) (March 17) More
EU: Updated State aid rules for sustainable transportation (KPMG) (March 17) More
EU: Virtual gold VAT case (European Court of Justice) (Court decision) (March 16) More
EU and Hungary: Commission refers Hungary to CJEU over retail tax regime (KPMG) (April 30) More
EU and Germany: Application of reduced VAT rate to short-term accommodations, but not ancillary services, allowed (CJEU judgment); other VAT developments (KPMG) (April 28) More
EU and Russia: EU adopts 20th package of sanctions against Russia (KPMG) (April 28) More
EU and Mercosur: EU-Mercosur free trade agreement: Provisional application begins May 1, 2026 (KPMG) (April 24) More
EU and UK: What does the EU “reset” mean for UK businesses? (Deloitte) (April 16) More
EU and Australia: Free trade agreement – Australian prime minister’s press release (Government) (March 30) More
EU and Australia: Australia and EU finalize free trade agreement (KPMG) (March 27) More
EU and US: Why Europe should strategise on the U.S. DBCFT debate, and fast (Maarten de Wilde) (March 26) More
EU and Australia: Australia–European Union Free Trade Agreement signed (Deloitte) (March 25) More
Finland: Public consultation on proposal to reduce corporate income tax rate by 2 percentage points to 18% in 2027 and to extend loss carry-forward period to 25 years (in Finnish) (Government) (May 5) More
Finland: Government cuts corporate tax in fiscal plan for 2027–2030 (Finland) (April 25) More
Finland: New guidance issued on application of Pillar Two safe harbour provisions (KPMG) (April 23) More
Finland: Guidance on numerous safe harbours under the GloBE rules (in Finnish) (Tax authorities) (April 20) More
Finland: Finland addresses group identification, income allocation in new guidance on Minimum Tax Act (Regfollower) (April 11) More
Finland: Amendments to Pillar Two rules enacted (KPMG) (April 6) More
Finland: Bill concerning taxation of offshore windmills (in Finnish) (Government) (March 30) More
France: New tax on capital reductions from cancellation of shares upheld (Constitutional Council decision) (KPMG) (May 4) More
France: List of noncooperative states and territories updated (Deloitte) (April 29) More
France: France adopts new Customs Code, effective from May 2026 (Regfollower) (April 28) More
France: France revises tax claim deadlines after withholding tax ruling (Regfollower) (April 25) More
France: Former interest deduction limit applies despite lender waiving favourable tax regime (Deloitte) (April 24) More
France: Capital ownership non-discrimination clause of France / Switzerland treaty does not extend French horizontal tax consolidation regime (Supreme Administrative Court decision) (KPMG) (April 23) More
France: France clarifies MAP access rules, APA roll-back conditions in transfer pricing guidance (Regfollower) (April 22) More
France: France introduces “innovative young enterprises” category, extends tax exemptions to 2028 (Regfollower) (April 21) More
France: Updated guidance on Advance Pricing Agreements and the Mutual Agreement Procedure (in French) (Government) (April 21) More
France: Coupole Finance case – permanent establishment – place of effective management – Administrative Court of Appeal of Nantes decision (in French) (TPcases) (April 7) More
France: Interest paid to shareholders: First 2026 quarterly interest rate limit established (Deloitte) (March 31) More
France: France releases form for statement of assessment of the supplementary (top-up) tax (Regfollower) (March 28) More
France: FTA issues new guidelines on withholding tax rules for certain non-resident dividends (Deloitte) (March 26) More
France: Guidance on new dividend withholding tax rules for certain outbound dividends (in French) (Tax authorities) (March 23) More
France: Liebherr case (Non-discrimination – Art. 26(5) of France / Switzerland double tax treaty) (in French) (Court decision) (March 23) More
France: Guidance on VAT and dropshipping (in French) (Tax authorities) (March 16) More
France, Luxembourg, Netherlands, Switzerland, UK, US and Belgium: Tax in distressed situations (Loyens & Loeff, and Weil, Gotshal and Manges) (April 8) More
France and Switzerland: French–Swiss dividend flows are under increasing scrutiny (Anne-Lise Delafontaine on LinkedIn) (March 31) More
France, Italy, Spain, Turkey, UK and Austria: Announcement on location fees on ads delivered to countries with digital services taxes (Meta) (March 23) More
France and India: Protocol to France / India tax treaty signed (Deloitte) (March 17) More
Georgia: New reporting form for international “controlled transactions” (KPMG) (April 7) More
Germany: Legislation to expand MLI to 62 additional treaties passed by lower house of Parliament; other tax developments (KPMG) (April 29) More
Germany: BFH confirms timely PLTA settlement required for valid Organschaft (Baker McKenzie) (April 23) More
Germany: List of jurisdictions which have implemented qualified GloBE rules (in German) (Government) (April 20) More
Germany: MoF issues draft amendments to Minimum Tax Implementation Ordinance (Regfollower) (April 14) More
Germany: Failure to tax deemed capital gain on “hidden contribution” not a reduction in shareholder’s income; other tax developments (KPMG) (March 26) More
Germany: Requirements for performance of profit transfer agreement in a tax group (Federal Fiscal Court decision) (KPMG) (March 24) More
Germany: Federal tax court rules on P&L pooling agreement requirements for consolidated group (Deloitte) (March 17) More
Germany and EU: Application of reduced VAT rate to short-term accommodations, but not ancillary services, allowed (CJEU judgment); other VAT developments (KPMG) (April 28) More
Greece: Fourth call for proposals under “Manufacturing - Supply Chain” aid scheme announced (Deloitte) (April 22) More
Greece: Second call for proposals under “Special Support Areas Regime” state aid scheme (Deloitte) (April 22) More
Greece: Second call for proposals under “Large Investments” state aid scheme announced (Deloitte) (April 21) More
Greece: Guidance on requirements for constituent entity notifications under Pillar Two rules (KPMG) (March 20) More
Guernsey: Update on 5 options to amend jurisdiction’s corporate taxation (Government) (March 16) More
Hungary: Hungary maintains 0% advertising tax rate despite earlier reinstatement plans (Regfollower) (April 29) More
Hungary: Advertisement tax regime temporarily suspended (KPMG) (April 25) More
Hungary and EU: Commission refers Hungary to CJEU over retail tax regime (KPMG) (April 30) More
Iceland: Icelandic Limestone case – transfer pricing – cost plus method – omission of wages and depreciation of fixed assets from cost base – burden of proof (Court of Appeal decision) (in Icelandic) (TPcases) (April 9) More
Ireland: Updated guidance on R&D tax credits (Tax authorities) (April 28) More
Ireland: Updated guidance on capital gains tax relief on a company reconstruction or amalgamation (Tax authorities) (April 25) More
Ireland: Updated guidance on foreign entity classification for Irish tax purposes (Tax authorities) (April 23) More
Ireland: Updated guidance on outbound payments defensive measures (KPMG) (April 23) More
Ireland: Updated guidance on participation exemption (Tax authorities) (April 13) More
Ireland: Updated guidance on outbound payments defensive measures (Tax authorities) (March 31) More
Ireland: Revenue updates participation exemption guidance for foreign distributions (Regfollower) (March 28) More
Ireland: Updated guidance on GloBE rules (Tax authorities) (March 26) More
Italy: VAT refund opportunities until 9 August 2026 for transaction costs in merger-leveraged buyout transactions (EY) (May 4) More
Italy: “Commercial activity” requirement for participation exemption (Supreme Court decision) (KPMG) (April 23) More
Italy: Guidance on application of elective alternative CFC tax (KPMG) (April 23) More
Italy: Comment on GE Medical Systems TP case (David Zářecký on LinkedIn) (April 21) More
Italy: Supreme Court assesses beneficial ownership status in cross-border dividends case involving cash pooling (EY) (April 21) More
Italy: Decree amending several provisions in 2026 Budget Law (in Italian) (Government) (April 13) More
Italy: Revenue Agency sets filing procedures for global minimum tax return (Regfollower) (April 11) More
Italy: Italy clarifies R&D tax credit repayment rules under new patent box regime (Regfollower) (April 7) More
Italy: KAI case – transfer pricing – deductibility of expenses allocated in 2 cost sharing arrangements – Supreme Court decision (in Italian) (TPcases) (April 7) More
Italy: GE Medical Systems case – transfer pricing – intragroup purchase of medical equipment – Supreme Court (TPcases) (March 31) More
Italy: Italy enacts emergency adjustments to specific provisions of 2026 Budget Law (Regfollower) (March 31) More
Italy: Annual contribution applicable to digital, media, and platform activities (KPMG) (March 28) More
Italy: Italy approves Pillar Two annual declaration model (PwC) (March 24) More
Italy: Announcement on proposed changes to 2026 Budget Law (in Italian) (Government) (March 23) More
Italy: Italy to revise 2026 budget law delaying import fee, clarifying VAT rules, easing hyper-depreciation criteria (Regfollower) (March 19) More
Italy: Higher withholding tax rate on dividends paid to non-residents held discriminatory under TFEU (Supreme Court decision) (KPMG) (March 17) More
Italy: Guidance on CFC rules (in Italian) (Tax authorities) (March 16) More
Italy, Spain, Turkey, UK, Austria and France: Announcement on location fees on ads delivered to countries with digital services taxes (Meta) (March 23) More
Jersey: Common Reporting Standard technical guidance notes published (Deloitte) (April 1) More
Liechtenstein: Consultation on implementation of Pillar Two side-by-side package and exchange of GloBE information returns (KPMG) (April 22) More
Lithuania: Updated guidance on transfer of tax losses within group of companies (in Lithuanian) (Tax authorities) (April 13) More
Lithuania: Guidance on tax treatment of profit distributions from transparent entities (in Lithuanian) (Tax authorities) (March 30) More
Luxembourg: Trend alert: Preferred instruments - hybrids that talk equity, walk debt (Loyens & Loeff) (April 28) More
Luxembourg: Guidance on Amount B (in French) (Tax authorities) (April 27) More
Luxembourg: Luxembourg implements Pillar One “Amount B” simplified transfer pricing rules (Regfollower) (April 23) More
Luxembourg: Guidance on cryptoasset reporting framework (CARF) (KPMG) (April 16) More
Luxembourg: Reporting obligations for cryptoasset service providers (DAC8) enacted (KPMG) (April 8) More
Luxembourg: Luxembourg implements measures extending automatic exchange of information (EY) (March 24) More
Luxembourg, Netherlands, Switzerland, UK, US, Belgium and France: Tax in distressed situations (Loyens & Loeff, and Weil, Gotshal and Manges) (April 8) More
Malta: New VAT rules on gambling and betting (KPMG) (April 11) More
Malta: Malta enacts 2026 budget measures introducing R&D tax breaks, tighter rules on VAT and excise duties (Regfollower) (March 19) More
Montenegro: Montenegro proposes draft corporate tax rules in accordance with EU ATAD (Regfollower) (April 29) More
Montenegro: Implementation of Pillar Two global minimum tax rules (KPMG) (April 23) More
Montenegro: Amendments to VAT law enacted by parliament (KPMG) (March 24) More
Montenegro: Parliament adopts Pillar Two global minimum tax law (Regfollower) (March 20) More
Netherlands: Netherlands to launch digital platform for Pillar Two tax submissions in June 2026 (Regfollower) (April 28) More
Netherlands: Public consultation on additional dividend stripping measures (KPMG) (April 23) More
Netherlands: Guidance on definition of “joint venture” in GloBE rules (in Dutch) (Tax authorities) (April 20) More
Netherlands: Guidance on Dutch characterisation of Spanish domestic economic interest grouping (in Dutch) (Tax authorities) (April 20) More
Netherlands: Updated guidance on dividend stripping (in Dutch) (Tax authorities) (April 20) More
Netherlands: Netherlands consults on stricter anti-dividend stripping rules with 15% net return test (Regfollower) (April 18) More
Netherlands: Public consultation on additional measures to combat dividend stripping (in Dutch) (Government) (April 18) More
Netherlands: Tax authority clarifies joint venture definition under Minimum Tax Act 2024 (Regfollower) (April 14) More
Netherlands: 2026 Spring Memorandum (in Dutch) (Government) (April 13) More
Netherlands: Dutch tax classification reform: what pension funds need to know (Loyens & Loeff) (April 11) More
Netherlands: Netherlands introduces ‘Freedom Contribution’ in 2026 Spring Memorandum (Regfollower) (April 2) More
Netherlands: Guidance clarifying meaning of treaty PE for purposes of Pillar Two rules (KPMG) (April 8) More
Netherlands: Tax abuse presumption for share disposals within three years of demerger violates EU Merger Directive (Supreme Court decision) (KPMG) (April 8) More
Netherlands: Practical guidance by the Dutch Tax Authorities on the mutual agreement procedure (Rhys Bane on LinkedIn) (April 2) More
Netherlands: Dutch tax policy guidance on foreign pension funds (Loyens & Loeff) (April 1) More
Netherlands: Comment on Dutch court decision on profit allocation to a foreign permanent establishment (David Zářecký on LinkedIn) (March 31) More
Netherlands: Netherlands announces changes to non-EU VAT refund scheme as of 1 April 2026 (EY) (March 25) More
Netherlands: Announcement on e-invoicing (in Dutch) (Government) (March 23) More
Netherlands: How intercompany guarantees should be approached from a TP perspective during tax audits (David Zářecký on LinkedIn) (March 17) More
Netherlands, Switzerland, UK, US, Belgium, France and Luxembourg: Tax in distressed situations (Loyens & Loeff, and Weil, Gotshal and Manges) (April 8) More
Norway: Supreme Court rules TP adjustment must be based on both thin cap and interest rate (Deloitte) (April 28) More
Norway: Consultation on VAT rules for remote services (KPMG) (April 22) More
Norway: VAT rules for remotely supplied services introduced (Deloitte) (April 9) More
Norway: Split VAT treatment required for data center services provided to foreign customers with customer-owned servers (Tax Appeals Board decision) (KPMG) (March 20) More
Norway: Ministry of Finance accelerates mandatory digital bookkeeping and e-invoicing requirements (KPMG) (March 18) More
Poland: Proposed legislation implementing ViDA; other tax developments (KPMG) (April 15) More
Poland: Legislation decreasing excise duty on fuel passed by lower house of Parliament; other tax developments (KPMG) (April 1) More
Poland: Social media post confirming Government proceeding with 3% digital services tax (in Polish) (Government) (March 30) More
Poland: DAC8 and DAC9 legislation signed by president; other tax developments (KPMG) (March 20) More
Portugal: Appropriateness of performing working capital adjustments between a limited-risk distributor and independent comparables (David Zářecký on LinkedIn) (April 14) More
Romania: Romania consults on new mutual agreement procedure (MAP) rules (Regfollower) (April 30) More
Romania: Changes to taxation of shares transfers, e-VAT system, excise duties, e-invoicing (KPMG) (April 8) More
Romania: Romania introduces mandatory deferred tax disclosure and option to apply IFRS for entities in scope for BEPS Pillar Two (EY) (March 25) More
Romania: Romania gazettes GloBE deferred tax accounting rules (Regfollower) (March 20) More
Russia: Deadline for foreign entities to claim tax refunds (in Russian) (Tax authorities) (March 30) More
Russia: Updated guidance on mutual agreement procedure under Russia’s double tax treaties (Tax authorities) (March 30) More
Russia: MoF updates guidance on mutual agreement procedure requests (Regfollower) (March 28) More
Russia: Russia clarifies corporate tax refund deadline for foreign entities (Regfollower) (March 24) More
Russia and EU: EU adopts 20th package of sanctions against Russia (KPMG) (April 28) More
Serbia: Rulebook on arm’s length interest rates for 2026 (KPMG) (April 30) More
Slovakia: New withholding tax rules for software payments (KPMG) (March 27) More
Slovak Republic: Slovak Republic announces new withholding tax rules for software payments (Regfollower) (April 11) More
Spain: Council of Ministers approves e-invoicing mandate for B2B transactions (KPMG) (March 27) More
Spain: Government approves Royal Decree implementing mandatory B2B electronic invoicing (EY) (March 26) More
Spain: Activities of insurance comparison site qualify for VAT exemption (National Court decision) (KPMG) (March 17) More
Spain and Brazil: Interest on Equity treated as interest in Brazil / Spain double tax treaty (Baker McKenzie) (April 18) More
Spain, Turkey, UK, Austria, France and Italy: Announcement on location fees on ads delivered to countries with digital services taxes (Meta) (March 23) More
Sweden: Sweden proposes tonnage tax reforms to boost shipping competitiveness (Regfollower) (April 22) More
Sweden: Consultation on new R&D tax incentive models aligned with OECD side by side package (KPMG) (April 10) More
Sweden: Final report on VAT in property leasing and transfers (KPMG) (April 2) More
Sweden: Proposed amendments to VAT rules (KPMG) (March 19) More
Switzerland: Withholding tax exemption for instruments issued by financial institutions that are “too big to fail” (TBTF) extended to 2031 (in French) (Government) (May 5) More
Switzerland: Extension of the Swiss tax loss carryforward period (Loyens & Loeff) (April 23) More
Switzerland: Switzerland extends loss carryforward period after referendum deadline ends (Regfollower) (April 22) More
Switzerland: Guidance on GloBE rules: (1) application of Side-by-Side Package; and (2) transitional provision, Art. 9.1 (Tax authorities) (April 20) More
Switzerland: Guidance on application of Pillar Two side-by-side package (KPMG) (April 16) More
Switzerland: Statement on OECD Administrative Guidance January 2025 (Baker McKenzie) (April 10) More
Switzerland: FTA clarifies Pillar Two Side-by-Side Package application (Regfollower) (April 9) More
Switzerland: Switzerland ratifies GIR MCAA (Deloitte) (March 25) More
Switzerland, UK, US, Belgium, France, Luxembourg and Netherlands: Tax in distressed situations (Loyens & Loeff, and Weil, Gotshal and Manges) (April 8) More
Switzerland and France: French–Swiss dividend flows are under increasing scrutiny (Anne-Lise Delafontaine on LinkedIn) (March 31) More
Turkey: Presidential decree amends participation exemption (in Turkish) (Government) (May 4) More
Turkey: Turkey announces "Strong Investment Hub Program" including wide range of tax measures to support investments (EY) (May 4) More
Turkey: Economic reform package expands tax incentives for investors, exporters (Regfollower) (April 30) More
Turkey: GloBE rules: draft GloBE return forms and implementation guidance (in Turkish) (Tax authorities) (April 20) More
Turkey: Turkey issues draft forms, guidance for Pillar Two global minimum tax (Regfollower) (April 14) More
Turkey: Turkey publishes draft rules for domestic minimum corporate income tax (Regfollower) (April 14) More
Turkey: Guidance on 10% domestic minimum corporate income tax (in Turkish) (Tax authorities) (April 13) More
Turkey: Turkish Revenue Administration issues explanations regarding 2024 Global Minimum Top-up Corporation Tax return and notification forms (EY) (April 11) More
Turkey: Pilot for electronic VAT returns expanded to additional provinces (KPMG) (March 25) More
Turkey, UK, Austria, France, Italy and Spain: Announcement on location fees on ads delivered to countries with digital services taxes (Meta) (March 23) More
UK: Increased and extended electricity generator levy (KPMG) (May 4) More
UK: Windfarm pre-construction expenses did not qualify for capital allowance; anti-avoidance provision of Ireland treaty inapplicable; ring-fence taxation for services related to oil extraction (Court decisions) (KPMG) (May 4) More
UK: HMRC proposes CCA scheme expansion, carbon factor update from 2027 (Regfollower) (April 29) More
UK: Gunfleet Sands case (does pre-construction expenditure on environmental impact assessments and other technical studies qualify for capital allowances?) (Court decision) (April 27) More
UK: Court of Appeal dismisses HMRC’s appeal on application of treaty main purpose test (Deloitte) (April 25) More
UK: Tax investigations and disputes newsletter (Macfarlanes) (April 25) More
UK: Burlington: taxpayer wins again in treaty purpose test case (Slaughter and May) (April 23) More
UK: Three’s a crowd: HMRC’s approach to employee share plan arrangements in practice (Macfarlanes) (April 23) More
UK: Comment on Burlington Loan Management case – Court of Appeal finds that purchasing an interest claim on the basis of treaty exemption did not indicate a purpose of “taking advantage” of that exemption (Neal Armstrong) (April 22) More
UK: Close companies, open books: HMRC consults on new reporting requirements for close companies (Macfarlanes) (April 21) More
UK: CBAM: Letter to parliamentary committee from Chancellor of the Exchequer (Government) (April 20) More
UK: Draft regulations (and related documents) on CBAM (Government) (April 20) More
UK: Consultation on carbon border adjustment mechanism (CBAM) regulations (KPMG) (Apr 17) More
UK: Gunfleet Sands: Supreme Court rules on the limits of “expenditure on the provision of plant” (Slaughter and May) (April 16) More
UK: Call for evidence on taxation of stablecoins (Tax authorities) (April 13) More
UK: Consultation documents on corporate re-domiciliation (Government) (April 13) More
UK: Guidance on UK foreign income and gains (FIG) regime (Tax authorities) (April 13) More
UK: Redomiciling a company into the UK: Government consults on the framework (Slaughter and May) (April 8) More
UK: Corporate redomiciliation consultation published (Deloitte) (March 28) More
UK: Government consults (again) on new regime for corporate redomiciliations into the UK (Macfarlanes) (March 28) More
UK: Finance Act 2026 receives Royal Assent (Regfollower) (March 25) More
UK: HMRC updates CbC reporting guidance (Regfollower) (March 25) More
UK: Consultation document on proposals to extend uncertain tax treatment (UTT) regime (Tax authorities) (March 23) More
UK: Amortization deductions denied under related-party rules; trading had not commenced for purposes of EIS (court decisions) (KPMG) (March 20) More
UK: Transfer pricing and DPT statistics for FY 2024-2025 (KPMG) (March 20) More
UK: Muller – how much of the "real world" should be imported into the notional UK resident company fiction? (Slaughter and May) (March 19) More
UK: Annual report on transfer pricing and diverted profits tax statistics (Tax authorities) (March 16) More
UK: Consultation document on format of corporation tax computations (Tax authorities) (March 16) More
UK and EU: What does the EU “reset” mean for UK businesses? (Deloitte) (April 16) More
UK, US, Belgium, France, Luxembourg, Netherlands and Switzerland: Tax in distressed situations (Loyens & Loeff, and Weil, Gotshal and Manges) (April 8) More
UK, Austria, France, Italy, Spain and Turkey: Announcement on location fees on ads delivered to countries with digital services taxes (Meta) (March 23) More
Ukraine: Proposed digital platform reporting and withholding tax requirements approved by Cabinet of Ministers (KPMG) (Apr 17) More
Ukraine: Proposed changes to VAT collection on low-value imports for electronic interface enterprises (KPMG) (April 10) More
Ukraine: Consultation on proposed amendments to transfer pricing rules, introduction of interest deduction limitation and hybrid mismatch provisions (KPMG) (April 8) More

Africa

Africa: VAT implementation in Liberia starts in 2027; other recent tax developments in Angola, Botswana, Congo, Liberia, Madagascar, Namibia, South Africa, and Uganda (KPMG) (April 30) More
Africa: Recent tax developments in the African Tax Administration Forum (ATAF), Algeria, Benin, Burundi, Eswatini, Gabon, Malawi, and Namibia (KPMG) (March 28) More
Algeria: DGI suspends 2026 tax audits to drive voluntary regularisation (Regfollower) (April 11) More
Ethiopia: Regulation establishing new performance-based investment incentive regime (Government) (March 30) More
Ghana: Court of Appeal decides on procedures for claiming VAT and corporate tax refunds (EY) (March 18) More
Kenya: Bill on tax exemption for qualifying asset transfers as part of internal reorganisation (Government) (April 27) More
Kenya: Asset management services not VAT exempt; expenses not allocable to exempt income (Tax Appeals Tribunal decisions) (KPMG) (April 2) More
Kenya: Tax Appeals Tribunal ruling on treatment of principal loan write-off creates uncertainty (EY) (March 28) More
Liberia: Liberia rolls out sweeping tax reforms as GST rises to 13% (Regfollower) (April 14) More
Mauritius: Supreme Court clarifies the application of presumed foreign tax in context of the pooling basis (EY) (April 22) More
Mauritius: Mauritius Revenue Tribunal interprets anti-avoidance provisions in favour of the Revenue Authority (EY) (April 15) More
Mauritius: Mauritius Revenue Tribunal interprets statutory timing provision in authority's favour (EY) (April 1) More
Morocco: Morocco implements new VAT rules for foreign digital service providers (Regfollower) (April 22) More
Morocco: Non-resident remote services providers required to register for VAT effective June 2026 (KPMG) (April 14) More
Namibia: Tax proposals in 2026/2027 budget (KPMG) (April 8) More
Nigeria: Nigeria introduces Economic Development Incentive under Nigeria Tax Act 2025 to replace Pioneer Status Incentive (EY) (May 5) More
Nigeria: Tax filing obligations for companies in exploratory stage of petroleum operations (tribunal decision) (KPMG) (April 8) More
Rwanda: Rwanda introduces transfer pricing documentation filing requirement via eTax enhancement (EY) (May 4) More
South Africa: Absa Bank case – applicability of GAAR – does ignorance of avoidance arrangement shield taxpayer from GAAR? (Constitutional Court decision) (May 5) More
South Africa: BASF case – transfer pricing – intragroup purchase of goods – TNMM vs. CUP – comparables (High Court) (TPcases) (May 5) More
South Africa: Draft rules for APA program released for public comment (KPMG) (May 5) More
South Africa: Revised guidance on section 24C relating to timing mismatches of income and expense (KPMG) (April 29) More
South Africa: South Africa updates income tax, VAT, carbon tax rules (Regfollower) (April 24) More
South Africa: Implementation of cryptoasset reporting framework (CARF) (KPMG) (March 24) More
South Africa: Guidance on CARF reporting deadlines and obligations (Tax authorities) (March 16) More
Tanzania: Amadeus Global Travel case – transfer pricing – application of TNMM – OECD Transfer Pricing Guidelines – Court of Appeal (TPcases) (March 31) More
Uganda: Uganda considers 2026-27 Budget with targeted withholding taxes across key sectors (Regfollower) (Apr 17) More

Middle East & Central Asia

Bahrain: Updated VAT healthcare guide (KPMG) (April 7) More
Bahrain: Overview of draft law introducing 10% corporate income tax (KPMG) (March 27) More
Bahrain: Updated version of Imports and Exports VAT guide (Tax authorities) (March 23) More
Bahrain: Updated imports and exports VAT guide (KPMG) (March 17) More
Israel: Israel publishes incentives law for R&D activities (EY) (Apr 17) More
Israel: Banks agree on one-time payment deal to state, abandons proposed excess-profit tax (Regfollower) (March 24) More
Kazakhstan: Proposed amendments to Tax Code (KPMG) (April 23) More
Kazakhstan and India: Taxpayer could not be treated as partial tax resident under India / Kazakhstan treaty (Indian tribunal decision) (KPMG) (April 22) More
Kuwait: Guidance on application of 5% tax retention rules to taxpayers within scope of DMTT (KPMG) (April 16) More
Kuwait: Pillar Two rules include transfer pricing principles aligned with OECD Transfer Pricing Guidelines (KPMG) (April 6) More
Oman: Draft specifications for e-invoicing framework (KPMG) (April 21) More
Oman: Establishment of international finance center preferential tax regime (KPMG) (April 7) More
Oman: Second phase of implementation of e-invoicing (KPMG) (March 17) More
Qatar: Excise tax changes include expansion to include sweetened drinks (Deloitte) (April 28) More
Qatar: Capital gains tax advantage for group restructuring transactions (KPMG) (April 22) More
Qatar: Direct application of treaty withholding tax provisions (KPMG) (April 22) More
Qatar: Announcement on exemption from capital gains tax for gains arising from intra-group corporate restructurings (Tax authorities) (April 20) More
Qatar: Qatar issues amendments to Excise Tax Law, including taxation of sweetened drinks (EY) (April 15) More
Qatar: Guidance on GloBE rules (Tax authorities) (April 8) More
Qatar: Qatar amends Executive Regulations to Income Tax Law to introduce withholding tax Trusted Entity Service (EY) (March 17) More
Saudi Arabia: Saudi Arabia invites public consultation on Draft Regulations for Special Economic Zones (EY) (May 5) More
UAE: Voluntary e-invoicing model enables direct exchanges between sellers and customers (KPMG) (April 30) More
UAE: Introduction of R&D tax incentives (KPMG) (April 2) More
UAE: UAE issues Research and Development Tax Credit legislation (EY) (March 26) More
UAE: Announcement of new R&D tax incentive regime (Government) (March 23) More
UAE: UAE offers 50% non-refundable credit in first phase of R&D tax incentives program (Regfollower) (March 20) More

Americas

Argentina: Expansion of factory customs regime (KPMG) (April 29) More
Argentina: Key changes to Argentina’s in-bond manufacturing customs program (RAF, its Spanish acronym) (Deloitte) (April 21) More
Argentina: National and provincial indirect tax updates (KPMG) (April 9) More
Argentina: Provincial strategic investment regime offers tax exemptions for real estate tax, gross receipts tax, and stamp duty (Buenos Aires) (KPMG) (April 8) More
Argentina: Argentina enacts amendments under Labor Modernization Law affecting income tax, VAT and excise taxes (EY) (March 24) More
Argentina: Argentina extends the Incentive Regime for Large Investments application period and amends its regulations (EY) (March 24) More
Argentina: Raises tax fines and enhances enforcement (Baker) (March 19) More
Bahamas: Bahamas deadline for in-scope MNE Groups to file DMTT preregistration notification form is 31 March 2026 (EY) (March 19) More
Barbados: Tax measures in 2026 budget (KPMG) (March 19) More
Belize: Mandatory e-invoicing announced as part of 2026/2027 budget (KPMG) (March 17) More
Brazil: Brazil publishes IBS and CBS regulations, marking start of operational phase of indirect tax reform (EY) (May 5) More
Brazil: Petrobras case – transfer pricing – comparability analysis – Administrative Council for Tax Appeals (in Portuguese) (TPcases) (April 28) More
Brazil: RFB consults on substance-based tax incentive safe harbour rules (Regfollower) (April 23) More
Brazil: RFB consults on CSLL surcharge regulation updates (Regfollower) (April 21) More
Brazil: Brazilian tax authority issues guidance on QDMTT filing and payment (EY) (April 7) More
Brazil: New alphanumeric format for taxpayer registry (KPMG) (March 27) More
Brazil: Guidance on interest on net equity (in Portuguese) (Tax authorities) (March 23) More
Brazil: Changes to oil and gas taxation (Baker McKenzie) (March 18) More
Brazil and Spain: Interest on Equity treated as interest in Brazil / Spain double tax treaty (Baker McKenzie) (April 18) More
Brazil and India: Brazil / India double tax treaty amended to incorporate provisions similar to multilateral instrument (KPMG) (April 8) More
Canada: Federal Court of Appeal finds that a trading activity was not in pursuit of profit and, thus, not a source of income where its purpose was to generate a loss (Neal Armstrong) (May 5) More
Canada: Bill C-30 (Spring Economic Update 2026 Implementation Act) - key tax measures and effective dates (EY) (May 4) More
Canada: Canadian government tables Federal Spring Economic Update 2026 (EY) (May 4) More
Canada: Tax highlights from the Spring Economic Update 2026 (Deloitte) (May 4) More
Canada: Identifying an imported mismatch arrangement may require complex or impossible determinations as to foreign arrangements (Neal Armstrong) (April 30) More
Canada: Canada temporarily suspends federal excise tax on fuel (EY) (April 21) More
Canada: New clean energy measures (KPMG) (April 14) More
Canada: Legislation on tax measures in 2025 Budget (Government) (April 13) More
Canada: Husky Energy – will the Supreme Court of Canada grant leave to appeal? (Kathryn Walker) (April 8) More
Canada: MEGlobal case – transfer pricing – downward TP adjustment (Federal Court of Appeal decision) (TPcases) (April 8) More
Canada: 2025 budget tax measures, including new transfer pricing rules and repeal of DST, enacted (KPMG) (April 2) More
Canada: CRA amends Folio S5-F2-C1 to permit disproportionate treaty-based claims for foreign partnership taxes (Neal Armstrong) (April 2) More
Canada: Updated examples of when CRA would apply GAAR (Tax authorities) (April 2) More
Canada: Canada's 2025 budget implementation bill no. 1 receives Royal Assent (EY) (March 31) More
Canada: Owens Corning case – outbound royalties – transfer pricing – downward TP adjustment – CFC (FAPI) rules (Tax Court of Canada) (TPcases) (March 31) More
Canada: CRA adopts the position that partnerships formed under provincial law are resident in Canada for CRS purposes (Neal Armstrong) (March 28) More
Canada: Owens Corning – Tax Court of Canada finds that its lack of jurisdiction over downward transfer-pricing adjustments applies to FAPI adjustments (Neal Armstrong) (March 28) More
Canada: ExxonMobil Canada case – transfer pricing case – deductibility of feasibility costs (Tax Court’s decision) (TPcases) (March 27) More
Canada: C & W Offshore case (Beneficial ownership of royalties – Art. 12 of Canada / UK double tax treaty – agency or conduit?) (Court decision) (March 23) More
Canada: CRA finds that a non-resident airline with a PE in Canada was not subject to the domestic minimum top-up tax (Neal Armstrong) (March 19) More
Canada: ExxonMobil case – deductibility of feasibility study – transfer pricing (Neal Armstrong) (March 18) More
Chile: Chile unveils major tax reform to boost economic recovery, support national reconstruction (Regfollower) (April 30) More
Chile: Chile unveils National Reconstruction Bill with corporate tax cut (Regfollower) (Apr 17) More
Chile: Nissan Chile case – transfer pricing – should full-fledged distributor and manufacturer share costs of market penetration strategy? (Tax Court decision) (in Spanish) (TPcases) (April 9) More
Chile: Guidance on payments made by Chilean distributors to US software providers (in Spanish) (Tax authorities) (March 23) More
Chile: SII clarifies VAT rules on software purchases from US firms, subsequent sublicensing abroad (Regfollower) (March 19) More
Chile: Tax treatment of terminated insurance contracts; other tax developments (KPMG) (March 19) More
Chile: Chile issues new ruling confirming no withholding tax on software distribution under Chile / US tax treaty, highlighting applicability for regional hubs (EY) (March 17) More
Colombia: Additional tax measures enacted under state of economic emergency declared unconstitutional (in Spanish) (Court’s press release) (April 27) More
Colombia: Proposed new customs regimes for assembly of electric and hybrid vehicles (KPMG) (April 25) More
Colombia: Colombia Constitutional Court strikes down VAT, excise hikes in emergency decree (Regfollower) (April 22) More
Colombia: Constitutional Court announces unconstitutionality of tax measures adopted under the 2025 economic emergency (EY) (April 18) More
Colombia: Transitional regime for voluntary correction of tax breaches, including invoicing errors (KPMG) (April 9) More
Colombia: Corporate temporary vs individual permanent net worth tax (Baker McKenzie) (April 2) More
Colombia: Colombia enacts additional temporary tax measures under State of Emergency, including Net Wealth Tax for branches of foreign entities and PEs in Colombia (EY) (March 18) More
Colombia: Temporary tax and compliance measures following declaration of climate-related emergency (KPMG) (March 18) More
Colombia and Ecuador: Ecuador to impose 100% tariffs on Colombian imports amid border security dispute (Regfollower) (April 11) More
Costa Rica: Updated rules for informational return for transactions not supported by e-invoice (KPMG) (March 27) More
Ecuador and Colombia: Ecuador to impose 100% tariffs on Colombian imports amid border security dispute (Regfollower) (April 11) More
Jamaica: OECD case study on tax capacity-building in Jamaica (OECD) (April 13) More
Latin America: Latin American tax news (Joaquin Kersman on LinkedIn) (April 7) More
Mercosur and EU: EU-Mercosur free trade agreement: Provisional application begins May 1, 2026 (KPMG) (April 24) More
Mexico: Mexico tax update: Nearshoring, audits, and treaty twists (PwC podcast, 36:17) (April 30) More
Mexico: Federal Tax Court examines beneficial ownership (PwC) (April 21) More
Mexico: Mexico amends Article 141 provisions on guarantee of tax liabilities (EY) (April 16) More
Mexico: Tax incentive for film and audiovisual productions (Baker McKenzie) (April 2) More
Mexico: Taxpayer entitled to interest on tax found unlawful only if judgment includes express order to refund (Supreme Court decision) (KPMG) (March 25) More
US: Signing of Protocol to US-Croatia treaty suggests significant development on US treaty program (PwC) (May 5) More
US: Court of Appeals rules against Liberty Global citing economic substance doctrine (PwC) (May 4) More
US: Indirect tax digest (PwC) (May 4) More
US: Notice 2026-17 revives prior section 987 approach (Baker McKenzie) (May 4) More
US: Report on recent US international tax developments (EY) (May 4) More
US: State tax matters (Deloitte) (May 4) More
US: Trade lines (EY) (May 4) More
US: USTR releases 2026 “Special 301 Report” on IP rights (KPMG) (May 4) More
US: Senate Finance Ranking Member Wyden introduces bills dealing with carried interest, derivatives, grantor trusts, and insurance contracts (PwC) (April 30) More
US: House passes seven bills aimed at providing taxpayer assistance and improving tax administration (KPMG) (April 29) More
US: Proposed digital asset legislation signals evolving tax framework (PwC) (April 29) More
US: Trade lines (EY) (April 28) More
US: District Court vacates reporting rules for cash (Baker McKenzie) (April 25) More
US: IRS revives controversial transfer pricing rule after decades of dormancy (Regfollower) (April 25) More
US: Report on recent US international tax developments (EY) (April 25) More
US: State tax matters (Deloitte) (April 25) More
US: Final regulations address qualified tips deduction and information reporting (PwC) (April 23) More
US: Tenth Circuit: Taxpayer’s refund claim denied under economic substance doctrine (KPMG) (April 23) More
US: CBP launches IEEPA duty refund tool (KPMG) (April 21) More
US: Final regulations on income tax deduction for qualified tips (Government) (April 20) More
US: Proposed regulations on new 1% excise tax on certain remittance transfers (Government) (April 20) More
US: Rev. Proc. 2026-19: effectively connected net investment income of foreign insurance companies (Tax authorities) (April 20) More
US: CBP introduces new automated tool for IEEPA duty refunds (KPMG) (April 18) More
US: IRS CEO highlights filing season performance, OBBBA, IRS operations (Deloitte) (April 18) More
US: Pillar Two: Impact of Side-by-Side Safe Harbour on joint ventures (Loyens & Loeff) (April 18) More
US: Pillar Two: Impact of Side-by-Side Package on US inbound structures (Loyens & Loeff) (April 18) More
US: Report on recent US international tax developments (EY) (April 18) More
US: State tax matters (Deloitte) (April 18) More
US: Treasury, IRS release series of guidance under OBBBA (Deloitte) (April 18) More
US: CBP to begin first phase of duty refunds under IEEPA (Regfollower) (Apr 17) More
US: Notice extends temporary relief from certain digital asset identification rules (Deloitte) (Apr 17) More
US: Tariff strike zone: IEEPA refunds, audit pressure, and fragmented trade (PwC podcast, 43 mins) (April 16) More
US: Transfer tax troubles – 1% excise tax on remittance transfers (Alex Parker) (April 16) More
US: Varian limits Section 245A to directly held stock and adopts post Section 965(c) FTC denominator (PwC) (April 15) More
US: Rev. Proc. 2026-19: Foreign insurance companies; effectively connected net investment income (KPMG) (April 14) More
US: US Trade Court questions Trump’s legal authority for 10% global tariffs (Regfollower) (April 14) More
US: 2025 annual report on APA program (Tax authorities) (April 13) More
US: Proclamation concerning 50% tariffs on imports of steel, aluminum, and copper (Government) (April 13) More
US: Proclamation on 100% tariffs on patented pharmaceutical imports (Government) (April 13) More
US: White House fact sheet concerning 50% tariffs on imports of steel, aluminum, and copper (Government) (April 13) More
US: White House fact sheet on 100% tariffs on patented pharmaceutical imports (Government) (April 13) More
US: Accounting for income taxes: quarterly hot topics (US GAAP) (April 2026) (Deloitte) (April 11) More
US: Final regulations: Occupations that customarily and regularly receive tips and definition of “qualified tips” (KPMG) (April 11) More
US: Proposed regulations: Excise tax on remittance transfers (KPMG) (April 11) More
US: Report on recent US international tax developments (EY) (April 11) More
US: State tax matters (Deloitte) (April 11) More
US: Trade lines (EY) (April 11) More
US: US Customs and Border Protection announces 20 April 2026 rollout of CAPE process for Phase 1 entries to administer IEEPA duty refunds in ACE (EY) (April 11) More
US: US imposes new section 232 tariffs on pharmaceuticals and revises tariffs on aluminum, steel, and copper (PwC) (April 11) More
US: IRS provides listing of eligible Qualified Opportunity Zone census tracts (PwC) (April 10) More
US: Navigating Q1 2026: Essential income tax accounting insights (Alvarez & Marsal) (April 10) More
US: Trump threatens 50% tariffs on countries supplying weapons to Iran (Regfollower) (April 10) More
US: US APA report for 2025 highlights sustained demand amid a growing backlog (PwC) (April 10) More
US: US tax changes and the OECD deal (Alex Parker) (April 10) More
US: President Trump announces 50% tariff on all imports from countries which supply military weapons to Iran (Government) (April 9) More
US: US Tax Court: Taxpayer’s section 245A dividends received deduction partially disallowed under section 246, foreign tax credit disallowance increased under section 965 (KPMG) (April 9) More
US: Customs and Border Protection audit insights from PwC’s Customs Forum (PwC) (April 8) More
US: First quarter 2026 state and local tax developments (PwC) (April 8) More
US: IEEPA refunds – impact across industries (PwC) (April 8) More
US: Final regulations on stock buyback excise tax: Key implications for M&A transactions (Deloitte) (April 7) More
US: Trade lines (EY) (April 7) More
US: 2025 US APA report: Execution drops, inventory rises, India remains top BAPA partner (Deloitte) (April 6) More
US: Chicago’s social media amusement tax faces legal challenge (PwC) (April 6) More
US: Report on recent US international tax developments (EY) (April 6) More
US: State tax matters (Deloitte) (April 6) More
US: Trump administration announces FY 2027 budget priorities (PwC) (April 6) More
US: Trump administration releases FY2027 budget proposal, with IRS funding cuts (Deloitte) (April 6) More
US: US presidential proclamation modifies Section 232 tariffs on steel, aluminum, copper and their derivative products (EY) (April 6) More
US: US Section 232 proclamation imposes up to 100% tariffs on patented pharmaceuticals and active pharmaceutical ingredients (EY) (April 6) More
US: Former USTR Tai on tariffication and navigating geopolitical volatility (PwC video, 8:22) (April 2) More
US: US indirect tax digest: Highlighting indirect tax developments (PwC) (April 2) More
US: IRS reports decline in advance pricing agreement executions amid staffing challenges (Regfollower) (April 1) More
US: Recent developments and guidance on tax accounting issues (PwC) (April 1) More
US: Announcement 2026-8: U.S. APMA program, APA statistics for 2025 (KPMG) (March 31) More
US: Lost in FX Translation: The latest 987 regs (PwC podcast, 29:22) (March 31) More
US: Relief for prior interest limitation and depreciation elections (KPMG) (March 31) More
US: Aircraft quarterly newsletter – Q1 2026 (PwC) (March 28) More
US: CRA resolution on energy tax incentives voted down (Deloitte) (March 28) More
US: Report on recent US international tax developments (EY) (March 28) More
US: State tax matters (Deloitte) (March 28) More
US: Trade lines (EY) (March 28) More
US: US reiterates WTO reform recommendations ahead of 14th ministerial conference (Deloitte) (March 28) More
US: Alternative streamlined delivery method for Form 1099-DA payee statements proposed (Deloitte) (March 26) More
US: IRS creates limited opportunity to revisit “irrevocable” section 163(j) elections (Alvarez & Marsal) (March 26) More
US: Guidance released on digital assets, 163(j) and 168(k), nonpersonal use vehicles (Deloitte) (March 24) More
US: Notice 2026-20: one-year extension of temporary relief for making adequate identification of units of digital assets held in broker’s custody (Tax authorities) (March 23) More
US: Rev. Proc. 2026-17: transition guidance under sections 163(j) and 168(k) for excepted trade or business elections (Tax authorities) (March 23) More
US: USTR notice on section 301 investigations on whether forced labour is used in the supply chains of 60 economies (Government) (March 23) More
US: Report on recent US international tax developments (EY) (March 21) More
US: State tax matters (Deloitte) (March 21) More
US: Tariff turbulence: 5 actions businesses should take now (EY) (March 21) More
US: Trade lines (EY) (March 21) More
US: A closer look at IEEPA tariffs and intercompany transactions (PwC video, 5 mins) (March 19) More
US: Notice 2026-20: One-year extension of temporary relief for making adequate identification of units of digital assets held in broker’s custody (KPMG) (March 19) More
US: Rev. Proc. 2026-17: Transition guidance under sections 163(j) and 168(k) for excepted trade or business elections (KPMG) (March 19) More
US: Tariff refunds trigger new transfer pricing questions (PwC video, 5 mins) (March 19) More
US: CBP progressing on system for IEEPA tariff refunds; section 301 investigations opened (Deloitte) (March 17) More
US: Customs and Border Protection files declaration with Court of International Trade describing how it plans to process refunds of IEEPA tariffs (Government) (March 16) More
US: USTR notice on section 301 investigations into whether acts, policies, and practices of EU and 15 other economies relating to structural excess capacity and production in manufacturing sectors are unreasonable or discriminatory and burden or restrict US commerce (Government) (March 16) More
US and Asia Pacific: The return of section 301: What does it mean for Asia Pacific? (Alvarez & Marsal) (April 10) More
US, Belgium, France, Luxembourg, Netherlands, Switzerland and UK: Tax in distressed situations (Loyens & Loeff, and Weil, Gotshal and Manges) (April 8) More
US and EU: Why Europe should strategise on the U.S. DBCFT debate, and fast (Maarten de Wilde) (March 26) More

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

< Back to Current News & Views (Geography View) Page