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

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Global​​​​​​

• Pillar Two and transactions: why Pillar Two can no longer be an afterthought in M&A (Ross Robertson on LinkedIn) (September 8) More

• When a permanent establishment disappears, what happens to the hidden gains? (Marco Mosconi on LinkedIn) (September 8) More

• Comments published on revisions to model reporting rules for digital platforms (Deloitte) (September 5) More​​

• Comment on Art. 6.2.1 of GloBE rules (Lotfi Sellami Khelil on LinkedIn) (September 3) More

• How early tax input improves outcomes in carve-outs (EY) (September 3) More

• International tax news (August 2026) (PwC) (September 2) More

• Pillar One: What began as a grand attempt to redraw the map of international taxation became an impressive demonstration of how difficult it is to move the world’s tax authorities from agreement in principle to agreement in practice (Lotfi Sellami Khelil on LinkedIn) (September 2) More

• Two steps to challenge a transfer pricing benchmark (Borys Ulanenko on LinkedIn) (September 2) More

• Transfer pricing of intragroup services – public comments (OECD) (August 31) More

• Comments on UN 2025 model double tax treaty (Lucas de Lima Carvalho on LinkedIn) (August 29) More

• Tax policy insights (July 2026) (Alvarez & Marsal) (August 29) More

• The UN Tax Convention draft protocol on cross-border services: clear direction but crucial details left open (Frederik Heitmüller on ICTD Blog) (August 29) More

• UN 2025 model double tax treaty (updated) (UN) (August 29) More

• UN Intergovernmental Negotiating Committee advances negotiations on Framework Convention and early protocols during fifth substantive session (EY) (August 29) More

• Whole-entity TNMM is wonderfully efficient. One company, one margin, one conclusion (Borys Ulanenko on LinkedIn) (August 29) More

• Taxing data as the new oil (Ana Paula Dourado on SSRN) (August 28) More

• Transfer pricing – Manual benchmark review is usually framed as a time problem. I think the bigger issue is control (Borys Ulanenko on LinkedIn) (August 28) More

• Transfer pricing, treaty benefits reshaped by OECD’s tax update (Christos Theophilou on LinkedIn) (August 28) More

• The rise of the corporate transfer pricing sleeper agent (EideBailly) (August 27) More

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Asia Pacific​

• Australia: Software royalties: final taxation ruling and draft guidance (Tax authorities) (September 5) More

• Australia: Draft legislation for discretionary trust minimum tax and related measures (KPMG) (September 5) More

• Australia: Interim report finds that safeguard measures on fabricated structural steel unlikely to proceed (Deloitte) (September 5) More

• Australia: CGT, trust taxation and real property reforms (Baker McKenzie) (September 4) More

• Australia: Tax Ombudsman seeks feedback on tax administration review priorities and Director Penalty Notices (KPMG) (September 3) More

• Australia: Enactment of news media bargaining incentive law targeting large digital platforms (KPMG) (September 2) More

• Australia: Weekly tax round-up (Deloitte) (September 2) More

• Australia: Draft guidance on crypto-assets (Airdrop) (Tax authorities) (August 31) More

• Australia: Draft guidance on crypto-assets (Wrapping smart contract) (Tax authorities) (August 31) More

• Australia: Bills implementing corporate loss carryback and other tax reforms, tariff changes receive Royal Assent (KPMG) (August 29) More

• China: End of tax exemption on certain dividends and bonuses paid to foreign individuals (in Chinese) (Government) (September 7) More

• China: Guangdong piloting advance tax rulings for large enterprises to support high-quality development in the Greater Bay Area (PwC) (September 3) More

• China: VAT treatment of non-taxable transactions (in Chinese) (Tax authorities) (September 3) More

• China and Hong Kong: When Hong Kong holding companies may be denied China’s 5% dividend tax preference (Ascentium) (August 29) More

• Hong Kong: Sinolink case (Debt vs. equity characterisation) (Court decision) (September 7) More

• Hong Kong and China: When Hong Kong holding companies may be denied China’s 5% dividend tax preference (Ascentium) (August 29) More

• India: LG Electronics case (Deputation (i.e., secondment) of expatriate employees from Korean parent to Indian subsidiary: “fixed place of business” PE under India / Korea treaty?) (Tribunal decision) (September 7) More

• India: Retrospective application of amendment to fees for technical services limited (court decision); other direct and indirect tax developments (KPMG) (September 2) More

• India: Tiger Global and treaty interpretation (Poonam Khaira Sidhu and Reuven Avi-Yonah on SSRN) (August 28) 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) More

• India and US: US limited partnership may be a company for Indian tax purposes if taxed as separate entity in United States (tribunal decision) (KPMG) (August 27) More

• Korea: NTS announces Tax Administration Plan (Deloitte) (September 5) More

• Korea: Tax rulings and cases (August 2026) (Deloitte) (September 5) More

• Korea: Tax agency launches probes into 50 firms over misuse of corporate-owned homes (Korea Times) (August 31) More

• Malaysia: E-invoicing threshold increased to RM3 million effective September 1, 2026 (KPMG) (September 4) More

• Malaysia: New and updated service tax policies available on rental or leasing services (Deloitte) (September 2) More

• Malaysia: Should foreign investors use Labuan for holding structures in Malaysia? (Ascentium) (August 27) More

• New Zealand: Draft guidance on characterisation of outbound software payments (Tax authorities) (September 7) More

• Philippines: Incentives for electric vehicle production (KPMG) (September 5) More

• Singapore: Income tax treatment of loan waiver (Tax authorities) (September 5) More

• Taiwan: Business tax obligations of Taiwanese taxpayers which purchase inbound digital services from foreign suppliers (Tax authorities) (September 8) More

• Thailand: Extension of reduced 7% VAT rate (Deloitte) (September 2) More

• Vietnam: Vietnam’s VAT refund: expanded eligibility and stricter compliance rules (Ascentium) (August 27) More

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Europe​​

• Bulgaria: Kamenitza case – transfer pricing – acquisition of trade mark – CUP – DEMPE (Supreme Administrative Court) (in Bulgarian) (TPcases) (August 27) More

• Croatia: Proposed tax measures to address inflation (KPMG) (September 4) More

• EU and UK: TOGCs and leases - a rich tapestry (Slaughter and May) (September 8) More

• Finland: Tax measures in draft budget for 2027 (KPMG) (August 27) More

• France: Management package gains remain exposed to salary taxation (Baker McKenzie) (September 4) More

• Greece: Draft bill on new incentives for foreign direct investment (in Greek) (Government) (September 7) More

• Greece: Minister of Finance issues FY 2024 list of jurisdictions with preferential tax regime (Deloitte) (September 3) More

• Greece: Investment aid for strategic defence, vehicle and aircraft manufacturing sectors (Deloitte) (August 28) More

• Greece: VAT treatment of branch and head office (Supreme Administrative Court decision) (KPMG) (August 27) 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) More

• Italy: Pillar Two side-by-side package transposed into domestic law (Deloitte) (September 4) More

• Italy: Data centres and permanent establishments: Italy’s expanding enforcement meets treaty limits (Michele Dimonte and Francesco Olivieri, BonelliErede) (September 3) More

• Italy: Input VAT recovery deadlines extended (KPMG) (September 3) More

• Italy: DST case – does Italy’s DST apply to direct sales by platform owner? (in Italian) (First-Instance Tax Court of Milan) (Court decision) (August 31) More

• Italy: Comment on Illva Saronno transfer pricing case – TNMM – selection of comparables (David Zářecký on LinkedIn) (August 27) More

• Italy: Drawing the line: when does an online store escape the Italian DST's marketplace definition? (Michele Dimonte) (August 27) More

• Ireland: Updated guidance on GloBE rules (pre-transition current and deferred tax adjustments) (Tax authorities) (September 7) More

• Lithuania: 200% deduction for investment in advanced technologies – draft tax law amendments (in Lithuanian) (Government) (August 31) More

• Netherlands: Government’s appraisal of EU’s Omnibus proposal (in Dutch) (Government) (September 7) More

• Netherlands: Estimated cost for Netherlands of EU’s Omnibus proposal (in Dutch) (Jan van de Streek and Jan Vleggeert) (August 31) More

• Netherlands: Interest deduction disallowed in “debt push down” structure (Amsterdam Court of Appeal decision) (KPMG) (August 28) More

• Poland: Proposed amendments to income tax regulations; other tax developments (KPMG) (September 3) More

• Spain: Wealth tax exemption requires robust business evidence (Baker McKenzie) (September 4) More

• Sweden: Bill to amend administrative rules on reporting of dividend withholding tax (in Swedish) (Government) (September 7) More

• UK: Branching out: what the Barclays case means for UK VAT grouping (Macfarlanes) (September 8) More

• UK: Knights Developments case (Trading profits from land development in UK: applicability of Art. 6 and Art. 13 of Isle of Man / UK double tax treaty) (Court decision) (September 7) More

• UK: Can we fix it? Yes, we must! HMRC’s new error correction powers (Macfarlanes) (September 2) More

• UK: Knights Developments – UK Upper Tribunal finds that profits from the sale of developed land constituted income from immovable property for Treaty purposes (Neal Armstrong) (August 27) More

• UK and EU: TOGCs and leases - a rich tapestry (Slaughter and May) (September 8) More

• UK and Canada: Canada ratifies UK accession to CPTPP (Deloitte) (August 29) More​

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Africa​​

• Africa: Overview of recent tax developments (July / August 2026) (KPMG) (September 2) More​​

• Botswana: Substantial economic presence regulations (Government) (August 31) More

• Egypt: New tax laws introduce VAT, income tax, dispute resolution, and stamp tax changes (KPMG) (September 4) More

• South Africa: Public consultation paper on e-invoicing and digital reporting (Government) (August 31) More

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Middle East & Central Asia

• Qatar: Decisions implementing administrative aspects of GloBE rules, including currency conversion rules, simplified reporting procedures, and transitional CbC reporting safe harbour (Tax authorities) (September 7) More

• Qatar: Qatar publishes first wave of implementing decisions for Global and Domestic Minimum Tax framework (EY) (September 4) More

• Saudi Arabia: Saudi Arabia issues procedural guide on tax and customs operations in Special Economic Zones (EY) (September 4) More

• UAE: FTA introduces new input tax obligations (Baker McKenzie) (September 4) More

• UAE: Due diligence requirements for input VAT recovery (Tax authorities) (August 31) More

• UAE: FTA Decision No. 13 of 2026 on verification of supplies before Input Tax deduction (PwC) (August 28) More

• UAE: New due diligence requirements for input VAT recovery related to tax evasion (KPMG) (August 27) More

• UAE: UAE issues decision introducing due diligence requirements for input VAT recovery (EY) (August 27) More

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Americas​

• Canada: Comment on Husky Energy case – beneficial ownership under Canada / Luxembourg treaty (Błażej Kuźniacki on LinkedIn) (September 8) More

• Canada: Comment on Foresters case (Kevin Kelly on LinkedIn) (September 3) More

• Canada: CRA expands its EIFEL webpage to provide more detailed guidance on the financing (non borrowing-lending) IFE and IFR rules (Neal Armstrong) (September 2) More

• Canada and US: 50% US tariff on certain Canadian imports – US Customs and Border Protection guidance (Government) (August 31) More

• Canada and US: Canada imposes counter-tariffs on certain US imports (Government) (August 31) More

• Canada and US: US / Canada tariffs: timeline of key dates and documents (Blakes) (August 31) More

• Canada and UK: Canada ratifies UK accession to CPTPP (Deloitte) (August 29) More

• Canada and US: Canada announces counter-tariffs in response to new US tariffs (EY) (August 29) More

• Canada and US: Canada announces counter-tariffs on US goods (KPMG) (August 27) More

• Canada and US: Canada announces targeted countermeasures and substantive support for workers and businesses in response to US tariffs (Government) (August 27) More

• Chile: Report on 2025 transfer pricing audit activities (KPMG) (August 27) More

• Curaçao: Parliament passes Pillar Two legislation (EY) (September 3) More

• Latin America: Latin American tax news (August 2026) (Joaquin Kersman) (September 4) More

• Uruguay: Uruguay repeals QDMTT exclusion Decree and introduces compensation mechanism for taxpayers under stability clauses (EY) (September 4) More

• US: Lights, camera...tax breaks! (Alex Parker) (September 8) More

• US: President endorses data center development, entertainment tax incentive (Deloitte) (September 8) More

• US: Trade corner (Deloitte) (September 8) More

• US: Treasury, IRS release wave of tax guidance (Deloitte) (September 8) More

• US: US Federal Circuit Court of Appeals finds that Art. XXIV of the Canada / US treaty did not create a right to an FTC independent of the Code provisions (Neal Armstrong) (September 8) More

• US: Final regulations: Deduction for qualified passenger vehicle loan interest enacted under OBBBA (KPMG) (September 5) More

• US: Rev. Proc. 2026-32: Automatic accounting method change procedures for R&E expenditures and residential construction contracts (KPMG) (September 5) More

• US: State tax matters (Deloitte) (September 5) More

• US: Tax news & views (Deloitte) (September 5) More

• US: Federal Circuit narrows treaty-based FTC relief (PwC) (September 4) More

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

• US: Trade lines (EY) (September 4) More

• US: US Customs and Border Protection issues notice seeking comment on heightened import disclosure and supply chain visibility requirements (EY) (September 3) More

• US: Will Side-By-Side survive a change in DC? (Alex Parker) (September 3) More

• US: Federal Circuit: Foreign tax credits under Canadian and French tax treaties cannot offset net investment income tax (KPMG) (September 2) More

• US: Proposed regulations address OBBBA amendments to s. 951 and 951A pro rata share rules (Deloitte) (September 2) More

• US: US CBP seeks comments on heightened import disclosure and supply chain visibility requirements (KPMG) (September 2) More

• US: Maryland digital advertising tax case (Apple) – tax held to be invalid, for several reasons (Court decision) (August 31) More

• US: Maryland digital advertising tax case (Google) – tax held to be invalid, for several reasons (Court decision) (August 31) More

• US: Maryland digital advertising tax case (Peacock TV) – tax held to be invalid, for several reasons (Court decision) (August 31) More

• US: Rules for allocation of CFC income among US shareholders – proposed regulations (Government) (August 31) More

• US: FCC revises “Covered List” treatment of certain power inverters eligible for section 45X credit (KPMG) (August 29) More

• US: Proposed regulations would implement OBBBA's overhaul of CFC pro-rata share rules (EY) (August 29) More

• US: Report on recent US international tax developments (EY) (August 29) More

• US: State tax matters (Deloitte) (August 29) More

• US: US Court of Federal Claims: Canadian charity not entitled under Canada treaty to refund of pro rata share of tax withheld on dividend income earned through Canadian unit trust (KPMG) (August 29) More

• US: Cost-sharing transfer pricing case points to arm’s-length irony (Seema Kejriwal) (August 28) More

• US: Short (critical) memo on the decision of the Maryland Tax Court on the Maryland Digital Advertising Tax (Darien Shanske on SSRN) (August 28) More

• US: Treasury proposes new CFC pro rata share rules (PwC) (August 28) More

• US: How IRS exam trends may reshape crypto compliance (Deloitte) (August 27) More

• US and Canada: 50% US tariff on certain Canadian imports – US Customs and Border Protection guidance (Government) (August 31) More

• US and Canada: Canada imposes counter-tariffs on certain US imports (Government) (August 31) More

• US and Canada: US / Canada tariffs: timeline of key dates and documents (Blakes) (August 31) More

• US and Canada: Canada announces counter-tariffs in response to new US tariffs (EY) (August 29) More

• US and Canada: Canada announces counter-tariffs on US goods (KPMG) (August 27) More

• US and Canada: Canada announces targeted countermeasures and substantive support for workers and businesses in response to US tariffs (Government) (August 27) More

• US and India: US limited partnership may be a company for Indian tax purposes if taxed as separate entity in United States (tribunal decision) (KPMG) (August 27) More

• Venezuela: Tax aspects of the OLH regulatory framework (Baker McKenzie) (September 2) More