Commentary, playbooks and updates from the Academy and its faculty.
Click a country to read every article we’ve published on it.
Global
The OECD Forum on Tax Administration published the [Global Minimum Tax Implementation Toolkit](https://doi.org/10.1787/0ee66d84-en) in…
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United States
In under four weeks, Treasury and the IRS released four separate sets of proposed regulations implementing international tax changes made…
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Global
On 20 July 2026, the United Nations released the Draft Protocol on the Taxation of Income from Cross-Border Services and the Draft Protocol…
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Global
The first filing cycle for the Pillar Two Global Anti-Base Erosion Information Return (GIR) completed in June 2025, covering the 2024…
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South Africa
Binding Private Ruling 429 ([BPR…
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Mauritius
Mauritius has published the [Income Tax (Qualified Domestic Minimum Top-up Tax) Regulations 2026](https://mauritiusrevenue.mu), gazetted on…
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Global
The Inclusive Framework's agreement, reached at the start of 2026, on a US-proposed side-by-side arrangement for the global minimum tax…
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Lithuania
Lithuania's State Tax Inspectorate (VMI) has [published updated…
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Australia
The Australian Taxation Office (ATO) updated its instructions for the [Combined global and domestic minimum tax return…
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Tanzania
The Global Forum on Transparency and Exchange of Information for Tax Purposes has published its [second-round peer review report on…
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Global
The OECD's Pillar Two global minimum tax raised between €79 billion and €109 billion in its first year of operation. That sounds…
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France
The amending protocol to the 1990 income and capital tax treaty between France and Sweden enters into force on 29 August 2026. Signed on 22…
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Slovak Republic
The Slovak Republic has launched a public consultation on a [draft income tax treaty with…
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Malaysia
The Inland Revenue Board of Malaysia (IRBM) has published the synthesized text of the Malaysia–Spain double tax treaty as modified by the…
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United States
The US Financial Crimes Enforcement Network (FinCEN) issued a [final rule on 11 August…
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Global
The OECD's Centre for Tax Policy and Administration published [OECD Taxation Working Paper No.…
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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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