European Commission's first FSR review: no overhaul, but procedural changes likely
The European Commission has published its first formal assessment of the [Foreign Subsidies…
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Global tax coverage
Click a country to read every article we’ve published on it.
Court of Federal Claims strikes down Treasury's GILTI disqualified basis regulation
The United States Court of Federal Claims ruled on 2 July 2026 that the Treasury lacked authority to issue a regulation limiting deductions…
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Swiss Federal Supreme Court rules foreign single-investor funds exempt from securities transfer…
The Swiss Federal Supreme Court ruled on 2 June 2026 that a Liechtenstein single-investor fund qualifies as a foreign collective investment…
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Singapore anti-avoidance: two judgments and five years of IRAS enforcement data
The Inland Revenue Authority of Singapore (IRAS) invoked its anti-avoidance powers on 124 occasions between 2021 and 2025. Almost every…
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IRAS rules that using foreign income to pay dividends does not trigger Singapore tax
The Inland Revenue Authority of Singapore (IRAS) published an advance ruling summary on 1 July 2026 addressing a specific question under…
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Poland overhauls mandatory disclosure rules from October 2026
Poland's President has signed an amendment to the Tax Ordinance that significantly reshapes the country's Mandatory Disclosure Rules (MDR).…
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Hong Kong gazettes bill on enhanced maritime tax concessions and new commodity trading relief
A bill enhancing Hong Kong's existing tax concessions for the maritime services industry, and introducing a new half-rate concession for…
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Hong Kong tightens CRS framework ahead of 2027 deadline
The [Inland Revenue (Amendment) (Automatic Exchange of Information) Bill…
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Greece extends carried interest tax regime to AIF service company employees
Articles 96 to 98 of Law 5313/2026 expand Greece's carried interest tax framework, extending favourable treatment beyond fund managers to…
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Dominican Republic enacts Law No. 30-26: higher corporate rate, new withholding taxes and…
The Dominican Republic enacted [Law No.…
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Australia amends Pillar Two rules to align with OECD guidance
Australia has made a series of amendments to its Global and Domestic Minimum Tax Rules, bringing domestic law into closer conformity with…
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Canada's Tax Court sets out the building blocks of reliable transfer pricing analysis in…
The Tax Court of Canada's decision in [*ExxonMobil Canada Resources Company v. The…
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Kenya enacts Finance Act, 2026: key tax changes for businesses and advisers
On 23 June 2026, President William Samoei Ruto assented to Kenya's [Finance Act,…
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FHTP reaches conclusions on 13 regimes under revised BEPS Action 5 methodology
The OECD Forum on Harmful Tax Practices (FHTP) has published its [latest peer review results on preferential tax…
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OECD corporate tax statistics 2026: revenues hold firm, rates stabilise
The OECD's 2026 edition of Corporate Tax Statistics shows corporate income tax (CIT) revenues remaining at historically elevated levels in…
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Fiat State Aid Case: CJEU Limits Commission's Reach on Transfer Pricing
FIAT FINANCE VS LUXEMBOURG: TRANSFER PRICING AND STATE AID AT THE CJEU CASE INFORMATION Court: Court of Justice of the European Union…
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Ryanair's Challenge to Italy's Airline Aid Scheme Fails Again
CASE INFORMATION Court: General Court (Third Chamber) Case number: T‑538/24 Applicant: Ryanair DAC Respondent: European Commission…
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Portugal's Top Court Blocks Free Capital Adjustment on Legal Grounds
CASE INFORMATION The Supremo Tribunal Administrativo (Portugal's Supreme Administrative Court) delivered its judgment on 5 June 2026 in…
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When ‘Insurance’ Isn’t: SARS Wins R9.6m Deduction Battle
The Western Cape High Court upheld SARS’s appeal against a Tax Court decision that had allowed Meiring Citrus to deduct R9.6 million as an…
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Swedish Court Rejects Tax Challenge to Electricity Contract Damages
The Swedish Supreme Administrative Court set aside lower-court decisions that had applied the transfer-pricing correction rule to deny…
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French Court Backs Cost-Plus Pricing for LNG Coordination Services
The French Conseil d’État rejected the Minister’s cassation appeal against the Paris Administrative Court of Appeal’s decision granting…
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From Tax Technician to Tax Leader: Why Modern Tax Functions Need Leadership Capability
Technical tax expertise remains essential, but it is no longer enough. Modern tax professionals must lead teams, manage audit readiness,…
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SARS Verification Audits and Section 11 TAA Notices
SARS verification audits may begin as routine requests for supporting documents, but they can quickly develop into additional or estimated…
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Conducting a Transfer Pricing Trial, Audit to Court Playbook
Many transfer pricing teams still treat risk as an annual documentation exercise. Build the local file, update the benchmark, finalise
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