Commentary, playbooks and updates from the Academy and its faculty.
Click a country to read every article we’ve published on it.
Indonesia
Indonesia's Directorate General of Taxes (DGT) has formalised its supervisory powers over multinational enterprise groups subject to the…
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Qatar
The Qatar General Tax Authority (GTA) activated its Global and Domestic Minimum Tax (Pillar Two) Registration Service on 2 August 2026. The…
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Japan
Japan has enacted all three pillars of the Global Minimum Tax (GMT) framework, and the first compliance deadlines are now approaching for…
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Global
The Global Forum on Transparency and Exchange of Information for Tax Purposes has published its sixth annual progress report on the [Latin…
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Global
What does "substance" actually mean in international tax, and why has it become so central to cross-border planning? The concept is used in…
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Australia
The Australian Taxation Office (ATO) has published a [Memorandum of Understanding](https://tinyurl.com/4zw452fa) signed with Canada setting…
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Finland
The Finnish Ministry of Finance [published its draft budget for…
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Nigeria
The Nigeria Revenue Service (NRS) published its [Guidelines on the Taxation of Virtual…
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Luxembourg
Luxembourg's tax authority has reminded in-scope companies of their obligation to register and file under the Pillar Two global minimum tax…
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Portugal
Portugal has taken the final step in operationalising its Global Minimum Corporate Tax Regime (GMCTR) reporting obligations, with the…
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Global
Twenty-nine officials from 15 Caribbean jurisdictions gathered in Georgetown, Guyana on 30 and 31 July 2026 for the Caribbean Regional…
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Seychelles
The Global Forum on Transparency and Exchange of Information for Tax Purposes has published its [2026 in-depth peer review report on the…
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Argentina
Argentina and South Korea concluded negotiations for their first bilateral income tax treaty on 31 July 2026. The agreement was reached…
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Australia
The Australian Taxation Office (ATO) updated its guidance on lodging, paying and other Pillar Two obligations on [4 August…
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Malaysia
Malaysia published the [Income Tax (Exemption) (No. 3) Order 2024 (Amendment) Order…
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India
India's Income Tax Department has published the [Advance Pricing Agreement Programme Annual Report FY…
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Monaco
Monaco's government filed Bill No. 1129 before the National Council on 28 July 2026. The bill establishes a qualified domestic minimum…
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Global
The first round of BEPS Pillar Two filings is complete. A clearer picture is now emerging of what compliance actually demands in practice,…
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Global
Belarus and Myanmar's first-ever bilateral income tax treaty entered into force on 15 July 2026. The treaty was signed on 28 November 2025.…
Read more →The UAE Federal Tax Authority (FTA) published [FTA Decision No. 12 of 2026 on Registration and Deregistration…
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Poland
Poland's Ministry of Digital Affairs has released a draft bill introducing a "Compensatory Tax on Certain Services", a levy that operates…
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Global
Kazakhstan and Norway are preparing to sign an amending protocol to their bilateral tax treaty. No further details of the protocol's…
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South Africa
The National Treasury and the South African Revenue Service (SARS) published the 2026 draft Taxation Laws Amendment Bill (TLAB) and the…
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Portugal
Portugal has approved an official assessment form for its top-up tax, the domestic implementation of the OECD Pillar Two global minimum tax…
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