Commentary, playbooks and updates from the Academy and its faculty.
Click a country to read every article we’ve published on it.
Malaysia
The Inland Revenue Board of Malaysia (IRBM) has published the synthesised text of the income tax treaty between Malaysia and San Marino as…
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Armenia
Armenia's Ministry of Finance has published the synthesised text of the income tax treaty between Armenia and Ireland, as modified by the…
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Global
Officials from Bangladesh and Estonia agreed in principle to conclude a bilateral income tax treaty during the 2nd Foreign Office…
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Vietnam
Vietnam's Ministry of Finance issued [Circular…
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Malaysia
The Inland Revenue Board of Malaysia (IRBM) has published the synthesized text of the Malaysia-Malta double taxation agreement as modified…
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Hungary
Hungary has taken a formal step towards establishing its first income tax treaty with New Zealand. Government Resolution 1254/2026. (VIII.…
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Finland
The income tax treaty between Finland and France enters into force on 28 August 2026. Signed on 4 April 2023, the treaty replaces the…
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Greece
The Greek Independent Authority for Public Revenue (AADE) has published [Decision No. A. 1160 of 29 July…
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Estonia
The income tax treaty between Estonia and Qatar entered into force on 26 June 2026. Signed on 7 March 2024, it is the first bilateral tax…
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India
India's Lok Sabha passed the [Taxation and Other Laws (Amendment) Bill, 2026](https://tinyurl.com/mr22unk8) on 6 August 2026. The Bill…
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Malaysia
The Global Minimum Tax (GMT) was designed to curtail profit shifting by large multinational enterprises (MNEs) into low-tax or tax-free…
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Global
The OECD has published [*Tax Administration 2025: Comparative Information on OECD and other Advanced and Emerging…
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Global
[*Revenue Statistics in Asia and the Pacific 2026: Taxing Informal and Hard-to-Tax…
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Global
The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting approved and published the [Consolidated Commentary to the Global…
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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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