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Geography View

News & Views Archive

Global

GloBE rules: Is Art. 10.3.6 a location stabiliser rule? (Chester Wee on LinkedIn) (June 18) More
Latest on BEPS and beyond | June 2026 (EY) (June 18) More
Rubber hits the road for Pillar Two (Alex Parker) (June 18) More
2026 Global Tax Policy Survey available (Deloitte) (June 17) More
Pressure ratchets up on Pillar Two compliance (PwC video, 5:40) (June 17) More
The transfer pricing decisions you make this year may be defended by someone else years from now (Borys Ulanenko on LinkedIn) (June 17) More
Beyond cost-plus: what the OECD's new approach to intra-group services means for UK taxpayers (Macfarlanes) (June 17) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (June 16) More
OECD draft guidance on intra-group services: more clarity, but also more judgement (Filippo Miotto on LinkedIn) (June 16) More
The two clocks inside every year-end TP adjustment (Ajit Jain on LinkedIn) (June 16) More
References to dynamic international standards and the tax legality principle. Working paper for the 2026 GREIT conference in Leuven (Sigrid Hemels on SSRN) (June 15) More
Private equity tax newsletter (EY) (June 13) More
Trade talking points (EY) (June 13) More
Global indirect tax news (Deloitte) (June 12) More
Guidance on use of GIR XML Schema and validation rules for first GIR filings and exchanges (KPMG) (June 12) More
OECD’s proposed revisions to Chapter VII: Reframing the transfer pricing analysis of intra-group services (Alvarez & Marsal) (June 12) More
PE Watch | Latest developments and trends, June 2026 (EY) (June 12) More
Some transfer pricing policies are technically beautiful and operationally impossible (Borys Ulanenko on LinkedIn) (June 12) More
Value creation in fintech: a tax and TP lens (PwC) (June 11) More
Service or secondment: A conundrum not for the Discussion Draft! (Venkataraman Ganesan on LinkedIn) (June 10) More
Transfer pricing: Entity characterization should come after the fact pattern, not before it (Borys Ulanenko on LinkedIn) (June 10) More
E–invoicing developments tracker: As of 3 June 2026 (EY) (June 9) More
Global minimum tax: Practical fixes to GIR XML schema for first filings (Deloitte) (June 9) More
Global Tax Policy and Controversy Watch | June 2026 edition (EY) (June 9) More
Why managing tax compliance and tax controversy should be co-sourced (EY) (June 9) More
OECD releases Public Consultation Document on “Revisions to Chapter VII of the OECD Transfer Pricing Guidelines” (EY) (June 6) More
OECD working paper released on potential impact of population aging on tax revenue (Deloitte) (June 6) More
Beyond cost-plus: OECD rewrites the rules on intra-group services (PwC) (June 5) More
Intragroup services look easy until month-end arrives (Borys Ulanenko on LinkedIn) (June 5) More
Lessons from global transfer pricing negotiations (PwC podcast, 22 mins) (June 5) More
OECD: Transfer pricing of intragroup services (Deloitte) (June 5) More
Home and away: When does working remotely across borders create a taxable presence? (OECD blog post) (June 4) More
No strait answers: Energy shocks, AI stocks, and trade talks (PwC podcast, 34 mins) (June 4) More
GloBE rules – treatment of joint ventures (Leonard Wagenaar on LinkedIn) (June 3) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (June 3) More
Public consultation on proposed Revisions to Chapter VII of the OECD Transfer Pricing Guidelines: Analysis and observations (KPMG) (June 3) More
Database of industrial subsidies released (Deloitte) (June 2) More
EY's global e–invoicing developments tracker | 27 May 2026 (EY) (June 2) More
International tax news (May 2026) (PwC) (June 2) More
Revisions to Chapter VII of the OECD Transfer Pricing Guidelines: Special considerations for intra-group services (OECD) (June 2) More
Global minimum tax: Updated 2026 version of consolidated commentary released (Deloitte) (May 29) More
Updated Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2026) (OECD) (May 29) More
Corporate income taxation and business dynamism (OECD) (May 28) More
More developments as Pillar Two filing deadline nears (Alex Parker) (May 28) More
Navigating permanent establishment risk in a remote work era (Part 2) (KPMG) (May 28) More
Portal combat: Pillar Two forms, deadlines, and the fight for certainty (PwC podcast, 26:46) (May 28) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (May 26) More
OECD attempts to address Global Minimum Tax compliance concerns in advance of filing and exchange deadlines (PwC) (May 23) More
Global and UK: GloBE rules – GIR filing and exchange: Transitional approach (Tax authorities) (May 23) More
GloBE rules – comments on “common understanding” for central filing of GIR (Leonard Wagenaar on LinkedIn) (May 22) More
Latest on BEPS and beyond (EY) (May 22) More
OECD moves to stabilize first Pillar Two filings (PwC video, 9:21) (May 22) More
Trade talking points (EY) (May 22) More
Navigating permanent establishment risk in a remote work era (Part 1) (KPMG) (May 21) More
OECD clarifies GloBE Information Return central filing (KPMG) (May 21) More
OECD releases common understanding on GIR central filing and updates to Administrative Guidance under Pillar Two (EY) (May 21) More
GloBE rules: “Has the FY2024 GIR filing deadline been extended?” No! (Annalise Foong and Stephen Brunner on LinkedIn) (May 20) More
OECD TP local file requirements look simple until finance has to implement them (Borys Ulanenko on LinkedIn) (May 20) More
Tax treaty round-up (Deloitte) (May 20) More
Administrative Guidance on the application of the Transitional UTPR Safe Harbour to MNE Groups with 52-53-week Fiscal Years (OECD) (May 19) More
Central Record for purposes of the Global Minimum Tax (updated) (OECD) (May 19) More
Most local file TP updates fail because teams treat them like formatting work (Borys Ulanenko on LinkedIn) (May 19) More
OECD clarifies GloBE information return central filing (KPMG) (May 19) More
OECD publishes support for GIR central filing obligations, UTPR safe harbour extension (Deloitte) (May 19) More
“Permanent establishment” status vs. Authorised OECD Approach for allocating profits to PEs – inconsistency (David Zářecký on LinkedIn) (May 19) More
Support for Central GloBE Information Return Filing and Exchange (2024 Reporting Fiscal Year) (OECD) (May 19) More
Global tax policy and controversy watch | May 2026 edition (EY) (May 15) More
PE Watch | Latest developments and trends, May 2026 (EY) (May 15) More
EY's global e–invoicing developments tracker (EY) (May 14) More
Global indirect tax news (Deloitte) (May 14) More
OECD releases practical guide to investment tax incentives (KPMG) (May 13) More
OECD releases toolkit to support tax administrations in applying Pillar Two and updates FAQs (EY) (May 13) More
Global tax talk – tax in 60 seconds (Will Morris on LinkedIn) (May 12) More
The OECD “Side-by-Side” Package (Pillar 2): Reconfiguring the global tax architecture (Alfredo Martínez) (May 12) More
TradeWatch (EY) (May 12) More
Transfer pricing – screenshot translation: view website evidence in the language you want (Borys Ulanenko on LinkedIn) (May 12) More
Guidance on investment tax incentives (OECD) (May 11) More
Peer review reports on tax transparency and exchange of information on request (OECD) (May 11) More
New OECD releases on Global Minimum Tax (GMT) (KPMG) (May 9) More
References to dynamic international standards and the tax legality principle (Sigrid Hemels) (May 8) More
Trade talking points (EY) (May 8) More
Global, EU, Greece, and Sweden: Shipping and offshore tax update (KPMG) (May 7) More
Comments on limited usefulness of AI for tax advice (Leonard Wagenaar on LinkedIn) (May 6) More
The digital tax gulf (Alex Parker) (May 6) More
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

Asia Pacific

Asia Pacific: Transfer pricing controversy trends shaping the energy and natural resources sector in Asia Pacific (KPMG) (May 13) More
Australia: ATO releases new guidance on private capital program (Deloitte) (June 16) More
Australia: Weekly tax round-up (Deloitte) (June 16) More
Australia: Fiscally transparent entities and tax treaty residency claims (Tax authorities) (June 13) More
Australia: High Court dismisses ATO’s appeal of recent Full Federal Court Division 7A decision (KPMG) (June 12) More
Australia: Transfer of shares within corporate group not entitled to corporate reconstruction stamp duty relief (Queensland Court of Appeal decision) (KPMG) (June 12) More
Australia: Weekly tax round-up (9 June 2026) (Deloitte) (June 10) More
Australia: Legislation amending capital gains tax, introducing other new tax measures passes lower house of Parliament (KPMG) (June 6) More
Australia: Tax Reform No. 1 Bill 2026: CGT and negative gearing changes for property funds (Deloitte) (June 4) More
Australia: Monthly tax update (1 June 2026) (PwC) (June 3) More
Australia: Weekly tax round-up (Deloitte) (June 3) More
Australia: KPMG recommendations on thin capitalisation reforms (KPMG) (May 29) More
Australia: Proposed legislation to amend capital gains tax and introduce new tax measures (KPMG) (May 29) More
Australia: (1) Consultation on draft legislation on grid matching requirements for hydrogen producer tax incentive; (2) private capital program guidance (KPMG) (May 28) More
Australia: Updated guide on Pillar Two, with details on GIR exchange, implications of possible adoption of side-by-side package (KPMG) (May 28) More
Australia: Guidance on amending global and domestic minimum tax assessments and GIRs (KPMG) (May 23) More
Australia: Pillar Two account and role creation (Tax authorities) (May 21) More
Australia: Weekly tax round-up (Deloitte) (May 20) More
Australia: Reminder that first public CbC reports are due on 30 June 2026 (Tax authorities) (May 19) More
Australia: Australia's 2026-27 Federal Budget (EY) (May 15) More
Australia: Market value of shares for capital gains tax purposes must include control premium (Federal Court decision) (KPMG) (May 15) More
Australia: 2026 federal budget includes implementation of Pillar Two side-by-side package (KPMG) (May 14) More
Australia: Consultation on repeal of additional tariffs (KPMG) (May 14) More
Australia: A view on the 2026/2027 Australian Federal Budget (Alvarez & Marsal) (May 13) More
Australia: Australian Budget – minimalist for MNEs (Andy Bubb on LinkedIn) (May 13) More
Australia: Australian Federal Budget 2026–27 (Baker McKenzie) (May 13) More
Australia: Australian Federal Budget insights 2026-2027 (PwC) (May 13) More
Australia: Federal Budget 2026 (KPMG) (May 13) More
Australia: Federal Budget 2026-27: Tax developments for business (Deloitte) (May 13) More
Australia: Federal Budget 2026-27: Tax developments for individuals (Deloitte) (May 13) More
Australia: Comments on Shell Energy CGT case – market value of shares (Stuart Landsberg on LinkedIn) (May 12) More
Australia: Weekly tax round-up (Deloitte) (May 12) More
Australia: Draft legislation and related documents for News Bargaining incentive (Government) (May 11) More
Australia: Pillar Two lodgments now available in Australia (Tax authorities) (May 7) More
Australia: Consultation on draft amendments to global and domestic minimum tax rules (KPMG) (May 6) More
Australia: Weekly tax round-up (Deloitte) (May 6) 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 and UK: Managing cross-border tax investigations: a UK and Australian perspective (Slaughter and May podcast, 26 mins) (June 2) More
China: China monthly tax brief: May 2026 (Ascentium) (June 11) More
China: Common pre-CIT deduction errors in China that trigger tax adjustments (Dezan Shira and Associates) (May 23) More
China: China monthly tax brief (Dezan Shira and Associates) (May 16) More
China: Guidance on application of GloBE rules in Denmark, Ireland, and UAE (in Chinese) (Government) (May 5) More
China and US: USTR requests comments on scope and operation of US-China Board of Trade (KPMG) (June 5) More
China and US: White House details US / China deal after Trump’s state visit (Deloitte) (May 26) More
China and Italy: China / Italy double tax treaty 2026: practical tax planning guide for Italian investors (Dezan Shira and Associates) (May 15) More
China and Africa: China announces 0% tariffs on imports from 20 African countries (in Chinese) (Government) (May 7) More
China and US: USTR initiates second four-year review of China Section 301 tariffs (KPMG) (May 6) More
Hong Kong: Bill enhancing preferential asset and wealth management industry tax regimes gazetted (Deloitte) (June 18) More
Hong Kong: Draft legislation on CARF and amended CRS introduced to Legislative Council (Deloitte) (June 18) More
Hong Kong: Action plan to enhance tax concession for corporate treasury centres announced (Deloitte) (June 17) More
Hong Kong: Hong Kong SAR unveils draft law to enhance the Unified Funds Exemption and the Carried Interest concession (KPMG) (June 17) More
Hong Kong: Hong Kong SAR unveils draft legislation on enhanced tax concessions for maritime services and new tax concession for physical commodity trading (KPMG) (June 17) More
Hong Kong: Hong Kong SAR unveils draft law to make its family office tax regime more attractive (KPMG) (June 13) More
Hong Kong: Government announces Action Plan to promote development of Corporate Treasury Centres in Hong Kong (Government) (June 12) More
Hong Kong: Hong Kong introduces bill to implement CARF and amended CRS (PwC) (June 4) More
Hong Kong: Foreign source income exemption (FSIE) regime: updated and additional FAQs (Tax authorities) (May 26) More
Hong Kong: Updated proposal on amendments to profits tax treatment of capital expenditure related to IP (Government) (May 25) More
Hong Kong: Updated proposals to enhance IP tax deduction regime (KPMG) (May 20) More
Hong Kong: Bill to enact certain tax measures in 2025 Policy Address and 2026-27 Budget passed (Deloitte) (May 15) More
Hong Kong: Draft legislation to strengthen administrative framework for CRS regime (KPMG) (May 12) More
Hong Kong: Public consultation on implementation of cryptoasset reporting framework (CARF) and CRS 2.0 (KPMG) More
India: Tax benefit on restructuring cannot be denied if backed by commercial expediency (KPMG) (June 17) More
India: Dow Chemical case – global procurement services from foreign related party – are the services “intermediary services” for GST purposes? (GST Appellate Tribunal) (June 15) More
India: IMAX case – remote maintenance services for theatre systems – permanent establishment under Canada / India double tax treaty (Delhi Income Tax Appellate Tribunal) (Tribunal decision) (June 15) More
India: Tiger Global and treaty interpretation (Reuven S. Avi-Yonah and Poonam Sidhu on SSRN) (June 15) More
India: Global procurement services from foreign group entity were not intermediary services for GST purposes (tribunal decision) (KPMG) (June 12) More
India: Reimbursements to U.S. company for online advertising expenses not subject to equalization levy (High Court decision) (KPMG) (June 10) More
India: Gameskraft case – Supreme Court upholds constitutional and statutory validity of GST regime covering online gaming, betting, and gambling – Supreme Court (Court decision) (June 8) More
India: Certain foreign taxpayers granted tax exemption for income from government securities (KPMG) (June 6) More
India: Workforce acquired as part of business acquisition constitutes depreciable intangible asset (tribunal decision) (KPMG) (June 5) More
India: Inductotherm case – transfer pricing – method selection: TNMM vs. cost plus (Income Tax Appellate Tribunal) (TPcases) (June 4) More
India: American Express case – transfer pricing – transactional net margin method – selection of comparables (Delhi High Court decision) (TPcases) (May 26) More
India: Interest incurred to facilitate share acquisition by subsidiary treated as deductible business expense (Supreme Court decision) (KPMG) (May 22) More
India: Royalties paid to non-resident not taxable in India if related to income earned outside India (tribunal decision) (KPMG) (May 20) More
India: The architecture of treaty interpretation in India: Methodology, undefined terms, and the limits of interpretive latitude (Pramod Kumar on LinkedIn) (May 13) More
India: Conversion of compulsorily convertible debentures not subject to section 56(2)(viib) (tribunal decision) (KPMG) (May 8) More
India: Receipt of shares from subsidiary in exchange for additional equity investment not subject to section 56(2)(x)(c) (tribunal decision) (KPMG) (May 6) 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 and New Zealand: India and New Zealand sign free trade agreement (EY) (May 28) More
Indonesia: Implementing Global Minimum Tax rules in Indonesia (KPMG) (June 5) More
Indonesia: New rules for preliminary tax refunds (KPMG) (May 23) More
Indonesia: GloBE rules – guidance on administrative matters, such as registration, returns, payments (in Bahasa Indonesia) (Tax authorities) (May 18) More
Indonesia: Government to temporarily bear VAT imposed on domestic airline flights (Deloitte) (May 6) More
Korea: Tax audit of “super cars” prompts broader scrutiny of corporate tax evasion (Deloitte) (June 3) More
Korea: Tax rulings and cases (May 2026) (Deloitte) (June 3) More
Korea: Announcement on tax incentives for foreign-invested companies (in Korean) (Tax authorities) (May 25) More
Korea: Improvements to tax audit process (KPMG) (May 22) More
Korea: Guidance on filing requirements for GloBE tax (in Korean) (Tax authorities) (May 7) 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 and UAE: UAE-Korea Comprehensive Economic Partnership Agreement takes effect (EY) (May 8) More
Malaysia: Guidance on bilateral and unilateral foreign tax credits (Tax authorities) (May 29) More
Malaysia: Updated FAQs on GloBE rules (Tax authorities) (May 28) More
Malaysia: Clarification on meaning of "used" for sales tax drawback claims (KPMG) (May 22) More
Malaysia: Updated global minimum tax FAQs, e-invoicing guidelines; other tax developments (KPMG) (May 13) More
Malaysia: Summary of court decision – characterisation of service charges and late-payment interest for taxpayer which sells goods on credit (Tax authorities) (May 12) More
Malaysia: Ruling on exchange rate for sales tax and service tax (in Bahasa Malaysia) (Tax authorities) (May 11) More
New Zealand: 2026 Budget announces several tax reforms (EY) (June 18) More
New Zealand: A small step: the Revenue Account Method enacted (Deloitte) (May 14) More
New Zealand: Snapshot of recent developments (Deloitte) (May 14) More
New Zealand and India: India and New Zealand sign free trade agreement (EY) (May 28) More
Philippines: BIR issues additional clarification relating to VAT on digital services (Deloitte) (June 11) More
Philippines: Guidance clarifying VAT on digital services (KPMG) (June 11) More
Singapore: Guidance on economic substance requirements under section 10L (Tax authorities) (June 17) More
Singapore: Singapore Transfer Pricing Guidelines (Ninth Edition) issued (KPMG) (June 16) More
Singapore: Singapore transfer pricing alert: IRAS clarifies SBC treatment for cost-plus service providers from YA 2026 (Alvarez & Marsal) (June 11) More
Singapore: Transfer Pricing Guidelines (Ninth Edition) (Tax authorities) (June 9) More
Singapore: Updated guidance on Refundable Investment Credits (RICs) (Tax authorities) (May 19) More
Singapore: Registration for Multinational Enterprise Top-up Tax and Domestic Top-up Tax – updated guidance (Tax authorities) (May 8) More
Singapore: Guidance on income tax treatment of amalgamation of companies (Tax authorities) (May 6) More
Sri Lanka: Tax amendments, including capital gains tax changes, enacted (KPMG) (June 9) More
Sri Lanka: VAT on non-resident digital service providers effective July 1, 2026, other VAT amendments (KPMG) (May 5) More
Taiwan: National Taxation Bureau of Kaohsiung has launched the “AI Tax Knowledge Package” virtual assistant, providing 24-hour personalized services (Tax authorities) (May 25) More
Taiwan: Guidance on computation of basic income tax (i.e., alternative minimum tax) (Tax authorities) (May 18) More
Taiwan: Amounts to be deducted from Basic Income when calculating basic tax (i.e., alternative minimum tax) for profit-seeking enterprises in 2026 (Tax authorities) (May 12) More
Taiwan: Guidance on qualification of salary expenditures for investment tax credit (KPMG) (May 4) More
Taiwan and US: US modifies tariffs on certain products of Taiwan, implementing trade agreement signed earlier this year (KPMG) (May 28) More
Thailand: Finance Ministry announces further initiatives to boost electric vehicle adoption (Deloitte) (May 8) More
Vietnam: Summary of recent direct and indirect tax developments, including clarification on eligible payroll costs for substance-based income exclusion calculation under QDMTT (KPMG) (June 12) More
Vietnam: Vietnam’s Special Consumption Tax regime in 2026: key compliance highlights (Dezan Shira and Associates) (May 14) More
Vietnam: Vietnam launches pilot tax framework for crypto asset transactions (Baker McKenzie) (May 12) More
Vietnam: How to start manufacturing in Vietnam: a step-by-step guide (Dezan Shira and Associates) (May 9) More
Vietnam: Vietnam’s new tax and financial policies taking effect in May 2026 (Dezan Shira and Associates) (May 9) More
Vietnam: Summary of recent key tax legislative developments, April 2026 (Deloitte) (May 7) More
Vietnam, Brazil and US: USTR issues Section 301 determination on Brazil, initiates Section 301 IP investigation into Vietnam; tariffs proposed and comment periods open (EY) (June 3) More
Vietnam and US: USTR initiates Section 301 investigation into Vietnam’s IP practices (KPMG) (June 2) More

Europe

Austria: Bill to impose parcel tax (in German) (Government) (May 20) More
Belgium: Draft UTPR top-up tax return published for public consultation (KPMG) (June 18) More
Belgium: Pillar Two: First GIR notification deadline extended; final QDMTT/IIR forms published (Deloitte) (June 18) More
Belgium: Important modification to wage withholding tax exemptions as from 1 January 2027 (Deloitte) (June 17) More
Belgium: Ruling Commission formalises reinvestment commitment for pre-sale carve-outs (Baker McKenzie) (June 11) More
Belgium: Pillar Two compliance guidance (KPMG) (June 10) More
Belgium: Parliament approves program law containing various tax measures (KPMG) (June 2) More
Belgium: Details on capital gains tax (KPMG) (May 29) More
Belgium: Request for certificates for increased thematic investment deduction now available (KPMG) (May 29) More
Belgium: Incorporation of Amount B guidance; technical documentation on GloBE information return (KPMG) (May 5) More
Croatia and US: How will the US / Croatia protocol play in future planning? (PwC video, 9:05) (May 12) More
Cyprus: Announcements on implementation of Pillar Two framework (KPMG) (June 18) More
Cyprus: Cyprus Pillar Two recent developments (EY) (June 16) More
Cyprus: New criteria to determine when a building is considered "new" for VAT purposes (Deloitte) (June 9) More
Cyprus: Transfer pricing – TP documentation thresholds (David Zářecký on LinkedIn) (May 5) More
Czech Republic: Summary of key amendments proposed to VAT Act (Deloitte) (May 21) More
Denmark: Withholding tax refund case – limitation period for repayment of withheld dividend and royalty tax (Supreme Court) (in Danish) (Court decision) (June 17) More
Denmark: Denmark Supreme Court rules non-resident taxpayers had five years, not three, to reclaim withholding tax (EY) (June 12) More
EU: VAT on credit management after transfer of loans (Loyens & Loeff) (June 18) More
EU: EU tax alert (Loyens & Loeff) (June 17) More
EU: CJEU ruling on the Portuguese real estate transfer tax on contributions and restructurings involving real estate companies (KPMG) (June 16) More
EU: Pillar Two compliance manual (KPMG) (June 16) More
EU: Isolanti case – C-308/25 – does Italy’s tax amnesty scheme, which allows taxpayers to settle disputes by paying only part of the tax owed, breach EU law? (European Court of Justice) (Advocate General opinion) (June 15) More
EU: Legislation and guidance on fixed €3 customs duty for e-commerce (KPMG) (June 11) More
EU: AG opines PSD withholding tax exemption may be denied in abusive dividend arrangement (Deloitte) (June 9) More
EU: Nova Iberomoldes case – Case C-837/24 – Portugal not permitted to impose real estate transfer tax on the contribution, to another company, of shares in companies owning immovable property, if the contribution qualifies as a restructuring operation under the EU Capital Duties Directive – European Court of Justice (Court decision) (June 8) More
EU: ViDA and the fundamental principles of EU VAT: A reformed edifice on unchanged foundations (Marta Papis-Almansa on LinkedIn) (June 8) More
EU: Real estate transfer tax may not be imposed on contribution of shares qualifying as restructuring operation within meaning of capital duties directive (CJEU judgment) (KPMG) (June 6) More
EU: (1) European Commission publishes new Pillar Two FAQ on Cyprus; (2) state of play on implementation of DAC9 (KPMG) (June 4) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) (June 4) More
EU: VAT fraud: Council agrees to strengthen cooperation with EU investigative bodies (European Commission) (May 28) More
EU: AG opinion on the application of the anti-abuse rule under Parent-Subsidiary Directive (KPMG) (May 26) More
EU: Proposed regulation on CBAM impact of carbon price paid in third country (European Commission) (May 25) More
EU: Consultation on proposed EU Emissions Trading System benchmarks (European Commission) (May 18) More
EU: CJEU holds in Stellantis that transfer pricing adjustments are not payment for separate supplies for VAT (EY) (May 16) More
EU: VAT treatment of transfer pricing adjustments (CJEU judgment) (KPMG) (May 15) More
EU: EU provisionally agrees updated social security coordination rules for mobile workers (Deloitte) (May 14) More
EU: European Court on transfer pricing and VAT: unresolved puzzle (Loyens & Loeff) (May 14) More
EU: Stellantis case – transfer pricing and VAT – whether transfer pricing adjustment causes VAT liability (European Court of Justice) (Court decision) (May 14) More
EU: CJEU Advocate General opinion on compatibility of Belgian excess profit ruling scheme with EU State aid rules (KPMG) (May 13) More
EU: E-News from KPMG’s EU Tax Centre (KPMG) (May 13) More
EU: REITs in Europe: Fragmentation, EU Law and Pillar Two (Loyens & Loeff) (May 13) More
EU: Announcement and related documents on plans to improve EU lawmaking (European Commission) (May 11) More
EU: Press release on referral of Hungary to European Court of Justice regarding retail tax regime (European Commission) (May 11) More
EU: Press release on temporary State aid framework in response to Middle East crisis (METSAF) (European Commission) (May 11) More
EU: The automotive supply chain's tax year (Loyens & Loeff) (May 8) More
EU: Temporary State aid framework in response to Middle East crisis (KPMG) (May 7) More
EU and Germany: CJEU ruling on Portuguese RETT may have implications for purposes of German RETT (Deloitte) (June 17) More
EU and Switzerland: EU FASTER directive may bring improvements to withholding tax refund procedure (Deloitte) (June 13) More
EU and US: Commission welcomes political agreement on implementation of EU / US trade deal (European Commission) (May 26) More
EU, Greece, Sweden and Global: Shipping and offshore tax update (KPMG) (May 7) More
Finland: Decrease to corporate income tax rate, extension of loss carry forward period proposed (Deloitte) (May 23) More
Finland: Guidance on identifying groups and allocating income under Pillar Two minimum tax rules (KPMG) (May 23) More
Finland: Updated guidance on paying “non-wage compensation” to a non-resident foreign company (Tax authorities) (May 14) 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
France: Calliope case – transfer pricing – limited risk distributor – brand-enhancement functions – TNMM vs. residual profit split method (Paris Administrative Court of Appeal) (in French) (TPcases) (June 11) More
France: Comments on Engie transfer pricing case (David Zářecký on LinkedIn) (June 2) More
France: Engie case – transfer pricing – liquefied natural gas (LNG) – cost plus method vs. profit split method (Supreme Administrative Court decision) (in French) (TPcases) (May 20) More
France: New Customs Code (in French) (Government) (May 11) More
France: Supreme Court’s decision on deadlines for claims relating to withholding tax (in French) (Court decision) (May 11) More
France: Country-by-country reporting: List of cooperative jurisdictions updated (Deloitte) (May 6) More
France: New tax on capital reductions from cancellation of shares upheld (Constitutional Council decision) (KPMG) (May 4) More
Germany: Parliament passes tax bill revising minimum local trade tax rate, real estate transfer tax (KPMG) (June 13) More
Germany: Liquidation dividends case – Dividends paid during a liquidation period can benefit from the withholding tax exemption under the EU Parent-Subsidiary Directive, provided the distributed profits are generated before the commencement of the liquidation – Federal Fiscal Court (in German) (Court decision) (June 8) More
Germany: Dividends paid during liquidation period may benefit from parent-subsidiary directive (Federal Tax court decision) (KPMG) (June 4) More
Germany: (1) Determination of place of supply of marketing services (Federal Fiscal Court decision); (2) other VAT developments (KPMG) (May 29) More
Germany: (1) New draft bill amending Tax Advisory Act; (2) other tax developments (KPMG) (May 28) More
Germany: Crypto asset operator registration form now available (KPMG) (May 21) More
Germany and EU: CJEU ruling on Portuguese RETT may have implications for purposes of German RETT (Deloitte) (June 17) More
Germany and US: S Corp case – US S corporation is entitled to German dividend withholding tax exemption under Germany / US double tax treaty – Federal Fiscal Court decision (in German) (Court decision) (June 8) More
Greece: Foreign tax credit case – Case A827/2025 – Court allows refund of excess foreign tax credit (under Cyprus / Greece double tax treaty) which could not be credited against Greek domestic tax – Supreme Court (in Greek) (Court decision) (June 8) More
Greece: Omnibus tax bill, including provisions on binding advance tax rulings (in Greek) (Government) (May 25) More
Greece: New binding tax rulings regime (KPMG) (May 22) More
Greece: New law introduces significant tax and regulatory changes (Deloitte) (May 22) More
Greece, Sweden, Global and EU: Shipping and offshore tax update (KPMG) (May 7) More
Guernsey: Policy & Resources Committee publishes 2026 Tax Reform Package (Deloitte) (June 11) More
Hungary: Advertisement tax suspended indefinitely (KPMG) (May 19) More
Hungary: Decree which extends suspension of advertising tax (in Hungarian) (Government) (May 11) More
Ireland: VAT treatment of debt factoring and invoice discounting (Tax authorities) (May 26) More
Ireland: Guidance on investment limited partnerships (Tax authorities) (May 11) More
Italy: Draft legislative decree proposes extending VAT deduction period to two years (Deloitte) (June 16) More
Italy: Montebianco case – transfer pricing – intragroup sale of goods – CUP vs. cost-plus (Supreme Court) (in Italian) (TPcases) (June 16) More
Italy: Taxing dividends paid to nonresident non-commercial entities (NCEs) less favorably than dividends paid to resident NCEs violates EU law (Supreme Court decision) (KPMG) (June 10) More
Italy: Illva Saronno case – transfer pricing – method selection: CUP vs. TNMM (Supreme Court) (in Italian) (TPcases) (June 4) More
Italy: Late submission of tax residence certificate does not preclude parent-subsidiary directive withholding tax exemption (KPMG) (June 4) More
Italy: Comments on GE transfer pricing case in Italy – TNMM – comparables (David Zářecký on LinkedIn) (May 28) More
Italy: La Termoplastic case – transfer pricing – TNMM – sales of goods to affiliates – deductibility of lease payments (Supreme Court decision) (in Italian) (TPcases) (May 21) More
Italy: NN Europe case – transfer pricing – intra-group guarantee with no fee (Supreme Court) (in Italian) (TPcases) (May 21) More
Italy: XX Guarantee case – transfer pricing – intra-group guarantee – arm’s length guarantee fee – Supreme Court (in Italian) (TPcases) (May 14) More
Italy: Agreement between competent authorities. Case closed, right? Wrong! (Rhys Bane on LinkedIn) (May 12) More
Italy: No tax, no treaty exemption? Italian court denies exemption for untaxed gains (BonelliErede) (May 8) More
Italy: VAT refund opportunities until 9 August 2026 for transaction costs in merger-leveraged buyout transactions (EY) (May 4) More
Italy and China: China / Italy double tax treaty 2026: practical tax planning guide for Italian investors (Dezan Shira and Associates) (May 15) More
Luxembourg: Luxembourg Pillar Two FAQ updated: LTA provides further guidance on registration and GIR notification obligations (Loyens & Loeff) (June 9) More
Luxembourg: Administrative Tribunal decision on intra-group financing and guarantee arrangements (KPMG) (May 23) More
Luxembourg: Holding Company AA case – transfer pricing – control over credit risk – notional interest deductions – Administrative Court (in French) (TPcases) (May 13) More
Montenegro: Bill which would align corporate tax law with EU’s ATAD (in Montenegrin) (Government) (May 18) More
Netherlands: X Hybrid case – deductibility of interest – hybrid loan (Supreme Court decision) (in Dutch) (TPcases) (May 22) More
Netherlands: Pillar Two tax return forms published (KPMG) (May 13) More
Netherlands: Tax bill clarifies treatment of qualifying domestic top-up taxes for participation credit (in Dutch) (Government) (May 6) More
Norway: Orlen Upstream case – transfer pricing – do both thin capitalisation and interest rate need to be adjusted? (in Norwegian) (Court decision) (May 18) More
Norway: Norway proposes to introduce mandatory e-invoicing from 1 January 2027 (EY) (May 9) More
Poland: (1) Proposed windfall tax on liquid fuels; (2) relaxation of procedural transfer pricing requirements; (3) other tax developments (KPMG) (June 17) More
Poland: Bill introducing VAT warehouse regime, altering purchase joint/several liability rules adopted by Council of Ministers; other tax developments (KPMG) (June 10) More
Poland: Bill amending mandatory disclosure rules approved by lower house of Parliament (KPMG) (June 4) More
Poland: Act introducing amendments to tax code passed by lower house of Parliament; other tax developments (KPMG) (June 3) More
Portugal: Portugal extends deadline for filing Pillar Two GloBE Information Return and Top-up Tax assessment return for FY2024 (EY) (June 13) More
Portugal: “Bank Branch” case – attribution of profits to PE – free capital vs. interest-bearing debt – Supreme Court decision (in Portuguese) (TPcases) (June 2) More
Portugal: Indirect taxes newsletter (Garrigues) (May 28) More
Portugal: Tax Authority explains impact on Portuguese companies of OECD's recent update regarding Pillar Two filings (EY) (May 28) More
Serbia: Amendments to Rulebook on VAT (KPMG) (May 7) More
Slovakia: VAT e-invoicing implementation begins January 1, 2027 (KPMG) (May 12) More
Spain: Cupire Padesa case – transfer pricing – intra-group sale of goods – TNMM vs. profit split method (Supreme Court) (in Spanish) (TPcases) (June 17) More
Spain and Brazil: Spain and Brazil reach mutual agreement on the treaty characterization of interest on net equity payments (EY) (May 14) More
Sweden: Comment on Kubikenborg transfer pricing case (David Zářecký on LinkedIn) (June 18) More
Sweden: Kubikenborg case – transfer pricing – toll manufacturer terminates electricity contract – control over risk – compensation (Supreme Administrative Court decision) (in Swedish) (TPcases) (May 23) More
Sweden: Proposed amendments to tonnage tax system (KPMG) (May 23) More
Sweden, Global, EU and Greece: Shipping and offshore tax update (KPMG) (May 7) More
Switzerland: Extension of tax loss carry-forward period (KPMG) (May 13) More
Switzerland: Public consultation on whether Switzerland’s GloBE rules should delay implementation of Administrative Guidance on deferred tax for 12 months (in German) (Government) (May 9) 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 and EU: EU FASTER directive may bring improvements to withholding tax refund procedure (Deloitte) (June 13) More
Turkey: Law introducing tax reforms approved by Parliament (KPMG) (June 4) More
Turkey: Announcement of comprehensive tax reform package (in Turkish) (Government) (May 11) More
Turkey: Turkey amends certain income tax and corporate tax exemptions and deductions (EY) (May 6) 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
UK: HMRC consultation on International Controlled Transactions Schedule (Baker McKenzie) (June 18) More
UK: HMRC publishes consultation on International Controlled Transaction Schedule (EY) (June 18) More
UK: Challenging HMRC information requests: lessons from Lifeplus (Slaughter and May) (June 17) More
UK: HMRC launches consultation on resident individuals and reverse hybrids (Deloitte) (June 16) More
UK: Government launches consultation on solving the LLC double taxation problem (Macfarlanes) (June 13) More
UK: Guidance on amended anti-avoidance rule for share exchanges and company reconstruction (KPMG) (June 12) More
UK: Manuals for advance tax certainty service (ATCS), mandatory tax adviser registration (KPMG) (June 12) More
UK: Recent decisions of First-tier Tribunal: (1) Document production required as part of transfer pricing inquiry; (2) scope of “personal goodwill”; (3) field was not “mixed use” property for stamp duty purposes (KPMG) (June 12) More
UK: Lifeplus Europe case – transfer pricing – application of CUP to distributor – relevance of parent company’s financial statements – fishing expedition (First-tier Tribunal) (TPcases) (June 11) More
UK: HMRC publishes updated and new guidance manuals (Deloitte) (June 9) More
UK: Order to implement temporary 5% reduced VAT rate on certain supplies issued (Deloitte) (June 9) More
UK: Tribunal finds documents not reasonably required as part of transfer pricing enquiry (Deloitte) (June 9) More
UK: Comment on UK’s proposal to introduce mandatory exemption of profits and losses of foreign PEs (Leonard Wagenaar on LinkedIn) (June 5) More
UK: Updated guidance on disclosure of tax avoidance schemes (Tax authorities) (June 3) More
UK: An updated look at the UK DST (Baker McKenzie) (May 29) More
UK: Proposal to make foreign permanent establishment (PE) exemption compulsory (KPMG) (May 29) More
UK: (1) Temporary reductions in transport-related taxes; (2) guidance on taxation of “ecosystem services”; (3) consultation on changes to plastic packaging tax (KPMG) (May 29) More
UK: Updated list of Pillar Two territories, qualifying top-up taxes (KPMG) (May 29) More
UK: Voluntary pilot R&D advance assurance scheme for SMEs (KPMG) (May 29) More
UK: New guidance page on advance tax certainty service for major investment projects (Government) (May 25) More
UK: Government announces mandatory overseas permanent establishment exemption (Deloitte) (May 22) More
UK: HMRC publishes additional guidance on advance tax certainty service (Deloitte) (May 19) More
UK: Registration requirements for tax advisers (Tax authorities) (May 19) More
UK: Relying on a tax treaty is not an abuse of law: lessons from the Lehman litigation (Macfarlanes) (May 16) More
UK: Burlington Loan Management case (interest withholding tax; Art. 12(5) of Ireland / UK treaty) (Court decision) (May 11) More
UK: Guidance on increase in rate for Electricity Generator Levy (Tax authorities) (May 11) 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 and Global: Beyond cost-plus: what the OECD's new approach to intra-group services means for UK taxpayers (Macfarlanes) (June 17) More
UK and Gulf Cooperation Council: Gulf Cooperation Council concludes key free trade agreement with UK (EY) (June 6) More
UK and Australia: Managing cross-border tax investigations: a UK and Australian perspective (Slaughter and May podcast, 26 mins) (June 2) More
UK and Global: GloBE rules – GIR filing and exchange: Transitional approach (Tax authorities) (May 23) More
Ukraine: Agroprosperis case – beneficial ownership of interest – possible conduit company – Cyprus / Ukraine double tax treaty (Supreme Court) (in Ukrainian) (Court decision) (June 15) More

Africa

Africa: Africa tax newsletter (KPMG) (May 28) More
Africa and China: China announces 0% tariffs on imports from 20 African countries (in Chinese) (Government) (May 7) More
Botswana: VAT Amendment Act, 2025, introducing VAT on remote services, now effective (KPMG) (June 5) More
Botswana: Legislative package of tax and customs reforms (KPMG) (June 2) More
Kenya: Tax and customs proposals in 2026/2027 budget (KPMG) (June 16) More
Kenya: Tax proposals in Finance Bill, 2026 include CbC changes (KPMG) (May 16) More
Kenya: Kenya proposes Finance Bill, 2026 (EY) (May 14) More
Kenya: Comments on Finance Bill 2026 (Bowmans) (May 11) More
Kenya: Government releases Finance Bill 2026 (Government) (May 7) More
Malawi: Non-resident digital services providers to register for VAT (KPMG) (May 9) More
Mauritius: Actual and presumed foreign tax may be aggregated under pooling method (Supreme Court decision) (KPMG) (June 10) More
Mauritius: A look at the potential treatment of dividend income under Pillar Two (EY) (May 20) More
Nigeria: Nigeria introduces Economic Development Incentive under Nigeria Tax Act 2025 to replace Pioneer Status Incentive (EY) (May 5) More
Rwanda: Transfer pricing rules (Government) (May 20) More
Rwanda: Rwanda introduces transfer pricing documentation filing requirement via eTax enhancement (EY) (May 4) More
South Africa: Global Minimum Tax (GMT): registration, subscription and notification (Tax authorities) (May 23) More
South Africa: Taxpayers cannot rely on ignorance of downstream steps in avoidance schemes (court decision) (KPMG) (May 13) More
South Africa: South Africa Revenue Service releases draft subordinate legislation for APA pilot program (EY) (May 12) More
South Africa: Public consultation on implementation of bilateral APAs under double tax treaties (Government) (May 6) 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
Tanzania: Court of Appeal ruling clarifies chargeability of VAT on demurrage charges (EY) (May 29) More
Uganda: Uganda issues Tax Amendment Acts for 2026 (EY) (June 12) More

Middle East & Central Asia

Azerbaijan and UAE: UAE-Azerbaijan Comprehensive Economic Partnership Agreement enters into force (EY) (May 8) More
Bahrain: Bahrain issues domestic minimum top-up tax transfer pricing guide (EY) (June 16) More
Bahrain: DMTT computation guide (Tax authorities) (June 9) More
Bahrain: DMTT transfer pricing guide (Tax authorities) (June 9) More
Bahrain: Updated Tax Agent/VAT Representative guide (KPMG) (May 19) More
Gulf Cooperation Council: GCC VAT framework update (Baker McKenzie) (June 18) More
Gulf Cooperation Council and UK: Gulf Cooperation Council concludes key free trade agreement with UK (EY) (June 6) More
Kuwait: Optional advance tax system (in Arabic) (Government) (May 11) More
Kuwait: Kuwait issues Circular introducing advance payment system under MNE Tax Law (EY) (May 8) More
Kuwait: Optional advance tax payment for taxpayers subject to DMTT (KPMG) (May 8) More
Pakistan: Pakistan introduces comprehensive tax reforms and compliance measures under Finance Bill 2026 (EY) (June 18) More
Pakistan: Direct and indirect tax measures in Finance Bill, 2026 (KPMG) (June 16) More
Qatar: Cabinet approves e-invoicing draft law and executive regulations (KPMG) (May 21) More
Qatar: Qatar approves draft e-invoicing law and implementing regulations (EY) (May 8) More
Saudi Arabia: Saudi Arabia invites public consultation on Draft Regulations for Special Economic Zones (EY) (May 5) More
UAE: Updates corporate tax guidance on family foundations (Baker McKenzie) (June 18) More
UAE: Clarification of terms “director” and “officer” for purposes of limitation on deductibility of payments to connected persons (KPMG) (May 19) More
UAE: UAE Tax & customs quarterly newsletter (Alvarez & Marsal) (May 12) More
UAE and Azerbaijan: UAE-Azerbaijan Comprehensive Economic Partnership Agreement enters into force (EY) (May 8) More
UAE and Korea: UAE-Korea Comprehensive Economic Partnership Agreement takes effect (EY) (May 8) More

Americas

Argentina: Argentina replaces procedure for applying tax-treaty benefits to payments to foreign beneficiaries (EY) (June 5) More
Bermuda: Public consultation on corporate income tax regulations (Government) (May 26) More
Bermuda: Consultation launched on CIT administrative regulations, tax credit regulations (Deloitte) (May 22) More
Bermuda: Consultation on proposed amendments to corporate income tax regulations, draft tax credit regulations (KPMG) (May 20) More
Brazil: Comments on Petrobras transfer pricing case (David Zářecký on LinkedIn) (May 12) More
Brazil: Guidance on treatment of US LLCs (in Portuguese) (Tax authorities) (May 11) More
Brazil: Indirect tax reforms – Federal government Decree 12,955/2026 on CBS (in Portuguese) (Government) (May 11) More
Brazil: Indirect tax reforms – Joint Ordinance MF/CGIBS 7/2026, which requires that CBS and IBS operate in an integrated manner (in Portuguese) (Government) (May 11) More
Brazil: Indirect tax reforms – Resolution CGIBS 6/2026 on IBS, issued by IBS Steering Committee (in Portuguese) (Government) (May 11) More
Brazil: Impact of indirect tax reform on non-resident sellers and digital platforms (KPMG) (May 7) More
Brazil: Brazil publishes IBS and CBS regulations, marking start of operational phase of indirect tax reform (EY) (May 5) More
Brazil and US: USTR proposes Section 301 tariffs on Brazilian goods (KPMG) (June 3) More
Brazil, US and Vietnam: USTR issues Section 301 determination on Brazil, initiates Section 301 IP investigation into Vietnam; tariffs proposed and comment periods open (EY) (June 3) More
Brazil and Spain: Spain and Brazil reach mutual agreement on the treaty characterization of interest on net equity payments (EY) (May 14) More
Canada: Enforcement of trailing commission GST/HST extended to 2028 (KPMG) (June 17) More
Canada: Canada Revenue Agency further extends administrative relief relating to Regulation 105 withholding tax on subcontractor fees (EY) (June 16) More
Canada: Canada tax matters (EY) (June 5) More
Canada: CRA reverses December 19, 2025, CRS position on NFE partnerships (Loopstra Nixon) (June 4) More
Canada: ICA approval of the Anglo American acquisition of Teck might require it to have central management and control in Canada (Neal Armstrong) (June 4) More
Canada: Corporation income tax guide for 2025 (Tax authorities) (June 3) More
Canada: CRA finds that the s. 37(1)(a)(i.01) deduction was not available to a company that did not control the research and had no right to the results (Neal Armstrong) (May 29) More
Canada: Appeal in DAC Investment case (non-CCPC GAAR) – Crown’s reply (Adam Friedlan on LinkedIn) (May 26) More
Canada: Budget 2025 implementation Bill No. 2 tabled in House of Commons (EY) (May 16) More
Canada: Canada Revenue Agency intends to postpone new administrative position on GST/HST treatment of trailing commissions (EY) (May 16) More
Canada: Canadian taxpayers may not be able to rely on the presence of hybrid mismatch rules in other jurisdictions to avoid adverse consequences under the Canadian proposals (Neal Armstrong) (May 12) More
Canada: Draft second budget bill containing remaining tax measures from 2025 budget, including Pillar Two changes (KPMG) (May 12) More
Canada: Hunt’s case – whether a “penalty tax” imposed under a tax-free savings account (TFSA) anti-abuse rule is a “penalty” or a “tax” (Kevin Kelly on LinkedIn) (May 9) More
Canada: Employee ownership trusts are here to stay (EY) (May 8) More
Canada: Tax matters (EY) (May 8) More
Canada: Government introduces to parliament Budget 2025 Implementation Bill, No. 2 (Government) (May 7) 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 and US: Temporary tariff remissions extended to 2027 (KPMG) (June 17) More
The Caribbean and Central America: Tax developments in Costa Rica, Guatemala, Panama, and Dominican Republic (KPMG) (May 28) More
Central America and the Caribbean: Tax developments in Costa Rica, Guatemala, Panama, and Dominican Republic (KPMG) (May 28) More
Chile: Chilean tax bill would lower corporate rate, integrate tax system, and provide stability regime (PwC) (May 26) More
Chile: Proposed tax changes in national reconstruction bill (KPMG) (May 21) More
Chile: Chile proposes tax reform bill with investment implications for foreign investors (EY) (May 7) More
Colombia: Tax Supreme Court lifts suspension, reinstates withholding tax rates (KPMG) (June 6) More
Colombia: Colombia's highest tax court revokes provisional suspension of Decree 572 of 2025, thus reinstating higher self-withholding tax rates as of 1 July 2026 (EY) (June 5) More
Colombia: Supreme Administrative Court temporarily suspends increases in self-withholding tax (Deloitte) (May 21) More
Colombia: Council of State provisionally suspends provisions of Decree 572 of 2025 on withholding and self-withholding (EY) (May 13) More
Costa Rica: Tax authorities publish new resolution on application of IFRS (Deloitte) (May 19) More
Curaçao: Pillar Two policy position (EY) (May 21) More
Dominican Republic: Inflation adjustments, beneficial ownership obligations, and VAT on foreign exchange differences (KPMG) (May 20) More
Latin America: Latin American tax news - May 2026 (Joaquin Kersman on LinkedIn) (June 4) More
Latin America: Latin American tax news (Joaquin Kersman on LinkedIn) (May 6) More
Mexico: General criteria and operational guidelines for tax compliance (KPMG) (May 19) More
Mexico: Effective income tax rates: SAT audit approach for large taxpayers (Deloitte) (May 14) More
Panama: New economic substance law for foreign-source passive income (KPMG) (June 11) More
Panama: Economic substance requirements for foreign-source passive income become law (Deloitte) (June 2) More
Panama: New economic substance rules for foreign passive income (Baker McKenzie) (June 2) More
Panama: National Assembly approves economic substance bill in third debate (Deloitte) (May 29) More
Panama: Panama proposal would tax offshore entities lacking economic substance (PwC) (May 28) More
Peru: Updated guidance on mutual agreement procedure (Tax authorities) (May 15) More
Uruguay: Changes to tax payment instalment regime (KPMG) (May 21) More
US: The remarkable resilience of inbound private equity structures (KPMG) (June 18) More
US: Ways and Means Committee debates digital asset tax package (PwC) (June 18) More
US: Court vacates IRS Notice 2025‑42; wind and solar framework restored (Deloitte) (June 17) More
US: US Tax Court: Architectural partnership largely denied R&D credits but partner compensation was reasonable under section 174(e) (KPMG) (June 17) More
US: Oregon Environmental Council case – Notice 2025-42 (which eliminated 5% safe harbour for establishing commencement of construction for wind and solar projects) “vacated” (US District Court for District of Columbia) (Court decision) (June 15) More
US: Retaliatory taxation and the birth of America's first tax treaty (Wei Cui on SSRN) (June 15) More
US: Aircraft quarterly newsletter – Q2 2026 (PwC) (June 13) More
US: DOE releases revised 45ZCF-GREET model used in computing clean fuel production credit under section 45Z (KPMG) (June 13) More
US: Recent trade developments (June 2026) (Deloitte) (June 13) More
US: State tax matters (Deloitte) (June 13) More
US: Tax news & views – June 12, 2026 (Deloitte) (June 13) More
US: Trade lines (EY) (June 13) More
US: Alert for section 892 investors and their related investment platforms (Alvarez & Marsal) (June 12) More
US: Invalidated IRS Notice 2025-42 creates uncertainty for wind and solar credit projects (PwC) (June 12) More
US: Federal district court vacates Notice 2025-42, which eliminated five percent safe harbour for establishing beginning of construction for wind and solar projects (KPMG) (June 10) More
US: OBBBA restores R&E expensing, alters multinational tax strategy (KPMG) (June 10) More
US: Court restores Five Percent Safe Harbour for wind and solar project developers (PwC) (June 9) More
US: Paschall’s case – Cryptocurrency staking rewards are includible in income under section 61 – US Tax Court (Court decision) (June 8) More
US: Report on recent US international tax developments - 5 June 2026 (EY) (June 6) More
US: Reported FIFA 2026 World Cup tax deal hasn’t changed fundamentals (KPMG) (June 6) More
US: State tax matters (Deloitte) (June 6) More
US: Tax news & views (Deloitte) (June 6) More
US: Tax news & views weekly roundup: Treasury testimony, global tax news and donuts (Alex Parker) (June 6) More
US: US state income tax digest: Highlighting significant income and business tax developments (PwC) (June 6) More
US: President Trump signs order directing customs enforcement and reform (KPMG) (June 5) More
US: Trade lines (EY) (June 5) More
US: US President issues Executive Order strengthening customs enforcement; enhanced importer requirements, disclosure obligations and penalties announced (EY) (June 5) More
US: US Tax Court: Cryptocurrency staking rewards includible in income under section 61 (KPMG) (June 5) More
US: USTR proposes Section 301 actions following forced labour investigations of 60 trading partners (PwC) (June 5) More
US: How to navigate the next phase of US federal energy tax policy (EY) (June 4) More
US: Trump administration further adjusts Section 232 tariffs on aluminum, steel, and copper imports (PwC) (June 4) More
US: USTR issues Section 301 determinations on forced-labour investigations across 60 economies; additional duties proposed and comment period open (EY) (June 4) More
US: Proposed IRC Section 892 regulations would modify applicability dates of 2025 proposed regulations and providing transition period (EY) (June 3) More
US: Treasury, IRS propose transition relief, new applicability dates for section 892 regs (Deloitte) (June 3) More
US: US adjusts Section 232 tariffs for imports of aluminum, steel, and copper (KPMG) (June 3) More
US: US issues proclamation further adjusting Section 232 tariff regimes for aluminum, steel and copper; expanded reduced rates and revised thresholds announced (EY) (June 3) More
US: US OFAC publishes “Introduction to the Office of Foreign Assets Control” (KPMG) (June 3) More
US: Report on recent US international tax developments — 29 May 2026 (EY) (June 2) More
US: State tax matters (Deloitte) (June 2) More
US: Treasury proposes transition relief for section 892 foreign government investment rules (PwC) (June 2) More
US: JCT releases report detailing One Big Beautiful Bill Act, provision by provision (Deloitte) (May 29) More
US: Legislative update: JCT general explanation of “One Big Beautiful Bill” (“Bluebook”) (KPMG) (May 29) More
US: Sixth Circuit: Section 4261 “ticket tax” applies to flight usage charges only, and not to fees for overhead and management (KPMG) (May 29) More
US: A refresher on tax statutes of limitations (KPMG) (May 28) More
US: GOP taxwriters tout OBBBA benefits as Democrats say costs outweigh any gains (Deloitte) (May 26) More
US: Tax administration and housing bills advance; digital asset measure introduced (Deloitte) (May 26) More
US: Final regulations: information reporting for sales or exchanges to which section 751(a) applies (Tax authorities) (May 25) More
US: State tax matters (Deloitte) (May 23) More
US: Tax news & views (Deloitte) (May 23) More
US: Notice 2026-32: Alternative method for carrying broker-dealers to demonstrate satisfaction of adequate net worth requirement for nonbank trustees (KPMG) (May 22) More
US: Report on recent US international tax developments (EY) (May 22) More
US: Trade lines (EY) (May 22) More
US: Final regulations: Information reporting for sales or exchanges to which section 751(a) applies (KPMG) (May 20) More
US: Economic substance doctrine after Liberty Global (Baker McKenzie) (May 19) More
US: Application process for pharmaceutical companies to obtain tariff relief with onshoring agreements (Government) (May 18) More
US: Liberty Global case – codified economic substance doctrine in section 7701(o) (Court decision) (May 18) More
US: Report on recent US international tax developments (EY) (May 16) More
US: State tax matters (Deloitte) (May 16) More
US: Tax news & views (Deloitte) (May 16) More
US: Trade lines (EY) (May 16) More
US: IRS insights (Deloitte) (May 15) More
US: US Department of Commerce establishes application process for pharmaceutical Section 232 tariff relief tied to onshoring commitments (EY) (May 14) More
US: Where’s the beef? In Liberty Global, the Tenth Circuit finds Project Soy lacks substance (Eversheds Sutherland) (May 13) More
US: Guidance on transfer pricing cost allocation methods, including retroactive adjustment (Tax authorities) (May 12) More
US: IRS reinstates “significant issue” ruling program (PwC) (May 12) More
US: New York appellate division upholds regulation interpreting P.L. 86-272 (PwC) (May 12) More
US: Procedures for pharmaceutical companies to apply for onshoring agreements to obtain reduced Section 232 tariff rates (KPMG) (May 12) More
US: US Court of International Trade adopts narrow interpretation of section 122 (PwC) (May 12) More
US: Rev. Proc. 2026-21 – reinstatement of practice of issuing “significant issue rulings” for certain corporate transactions (Tax authorities) (May 11) More
US: IRS reinstates significant issue ruling program for corporate transactions (Deloitte) (May 9) More
US: Notice 2026-7 offers series of shortcuts in applying CAMT rules (KPMG) (May 9) More
US: Regulations finalize definition of qualified tips and list of tipped occupations (Deloitte) (May 9) More
US: Report on recent US international tax developments (EY) (May 9) More
US: State tax matters (Deloitte) (May 9) More
US: Trade lines (EY) (May 9) More
US: US Trade Court: 10% import surcharge under Section 122 is unlawful (KPMG) (May 9) More
US: Interim guidance on prohibited foreign entity restrictions provides clarity while raising questions (PwC) (May 8) More
US: Targeted IRS rulings for corporate deals: strategic certainty with tradeoffs (Alvarez & Marsal) (May 8) More
US: APAs in 2025: Surprising success, with challenges for the future (KPMG) (May 7) More
US: Rev. Proc. 2026-21: Establishment of significant issue ruling program for certain corporate transactions (KPMG) (May 6) 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 and Canada: Temporary tariff remissions extended to 2027 (KPMG) (June 17) More
US and Germany: S Corp case – US S corporation is entitled to German dividend withholding tax exemption under Germany / US double tax treaty – Federal Fiscal Court decision (in German) (Court decision) (June 8) More
US and China: USTR requests comments on scope and operation of US-China Board of Trade (KPMG) (June 5) More
US and Brazil: USTR proposes Section 301 tariffs on Brazilian goods (KPMG) (June 3) More
US, Vietnam and Brazil: USTR issues Section 301 determination on Brazil, initiates Section 301 IP investigation into Vietnam; tariffs proposed and comment periods open (EY) (June 3) More
US and Vietnam: USTR initiates Section 301 investigation into Vietnam’s IP practices (KPMG) (June 2) More
US and Taiwan: US modifies tariffs on certain products of Taiwan, implementing trade agreement signed earlier this year (KPMG) (May 28) More
US and China: White House details US / China deal after Trump’s state visit (Deloitte) (May 26) More
US and EU: Commission welcomes political agreement on implementation of EU / US trade deal (European Commission) (May 26) More
US and Croatia: How will the US / Croatia protocol play in future planning? (PwC video, 9:05) (May 12) More
US and China: USTR initiates second four-year review of China Section 301 tariffs (KPMG) (May 6) More

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