Note: The EY documents require registration.​​​​​​​​​

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Global​​​​​

• 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) (April 17) More

• OECD Pillar Two and U.S. GILTI: comparative analysis and policy implications for multinational tax compliance (Sourav Kumar Gupta) (April 17) More

• Secretary‑General’s Tax Report to G20 Finance Ministers and Central Bank Governors (OECD) (April 17) More

• Taxes vs. tariffs in a post-Pillar Two world: a legal-accounting analysis (Antonio Lopo Martinez) (April 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

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Asia Pacific​

• 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) (April 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

• 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

• Hong Kong: The first published advance ruling case on the ship leasing tax concession in Hong Kong (KPMG) (April 18) More

• India: Buy-back of shares is not taxable "receipt of property" under section (High Court decision) (KPMG) (April 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 and Kazakhstan: Taxpayer could not be treated as partial tax resident under India / Kazakhstan treaty (Indian tribunal decision) (KPMG) (April 22) 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

• 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

• Southeast Asia: SEAsia TP intelligence: A bold brew of insights (Deloitte) (April 15) More

• Sri Lanka: Importation and supply of fabric subject to 18% VAT rate (KPMG) (April 17) More

• Singapore and Taiwan: Singapore / Taiwan renewed income tax agreement: Key changes and practical insights (Deloitte) (April 22) More

• Taiwan and Singapore: Singapore / Taiwan renewed income tax agreement: Key changes and practical insights (Deloitte) (April 22) 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

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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

• 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

• Bulgaria: New enhanced R&D deduction enacted (KPMG) (April 23) More

• Croatia: Croatia publishes final revisions to Corporate Income Tax Ordinance (Regfollower) (April 21) More

• Cyprus: Cyprus Tax Authority publishes the list of low-tax jurisdictions for 2026 (EY) (April 17) More

• Cyprus: Low-tax jurisdictions for tax year 2026 (KPMG) (April 17) 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

• 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) (April 17) More

• EU: Import duty exemption under Outward Processing Relief (OPR) requires prior export at authorized customs office (Deloitte) (April 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 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

• 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

• 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

• 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

• 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

• 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

• 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

• Liechtenstein: Consultation on implementation of Pillar Two side-by-side package and exchange of GloBE information returns (KPMG) (April 22) 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

• Montenegro: Implementation of Pillar Two global minimum tax rules (KPMG) (April 23) 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

• Norway: Consultation on VAT rules for remote services (KPMG) (April 22) More

• Poland: Proposed legislation implementing ViDA; other tax developments (KPMG) (April 15) More

• Portugal: Appropriateness of performing working capital adjustments between a limited-risk distributor and independent comparables (David Zářecký on LinkedIn) (April 14) More

• Spain and Brazil: Interest on Equity treated as interest in Brazil / Spain double tax treaty (Baker McKenzie) (April 18) More

• Sweden: Sweden proposes tonnage tax reforms to boost shipping competitiveness (Regfollower) (April 22) 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

• 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

• 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) (April 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 and EU: What does the EU “reset” mean for UK businesses? (Deloitte) (April 16) More

• Ukraine: Proposed digital platform reporting and withholding tax requirements approved by Cabinet of Ministers (KPMG) (April 17) More

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Africa​​

• 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

• 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

• South Africa: South Africa updates income tax, VAT, carbon tax rules (Regfollower) (April 24) More

• Uganda: Uganda considers 2026-27 Budget with targeted withholding taxes across key sectors (Regfollower) (April 17) More

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Middle East & Central Asia​

• Israel: Israel publishes incentives law for R&D activities (EY) (April 17) 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

• Oman: Draft specifications for e-invoicing framework (KPMG) (April 21) 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

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Americas​

• Argentina: Key changes to Argentina’s in-bond manufacturing customs program (RAF, its Spanish acronym) (Deloitte) (April 21) 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 and Spain: Interest on Equity treated as interest in Brazil / Spain double tax treaty (Baker McKenzie) (April 18) More

• Canada: Canada temporarily suspends federal excise tax on fuel (EY) (April 21) More

• Canada: New clean energy measures (KPMG) (April 14) More

• Chile: Chile unveils National Reconstruction Bill with corporate tax cut (Regfollower) (April 17) 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

• Mercosur and EU: EU-Mercosur free trade agreement: Provisional application begins May 1, 2026 (KPMG) (April 24) 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

• 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) (April 17) More

• US: Notice extends temporary relief from certain digital asset identification rules (Deloitte) (April 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