Portugal
Portugal approves top-up tax assessment form
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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Global tax coverage
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Portugal
United Kingdom
HMRC updates guidance on transitional approach to GloBE Information Return
HMRC has updated its guidance on the transitional approach to the GloBE Information Return (GIR) under the UK's Pillar Two rules. The…
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Global
Austria and Switzerland sign amending protocol to bilateral tax treaty
Austria and Switzerland have signed an amending protocol to their bilateral tax treaty. No further details of the protocol's provisions are…
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Global
Asian jurisdictions report EUR 1.6 billion in additional tax revenue from transparency measures…
Asian jurisdictions identified EUR 1.6 billion in additional tax revenue in 2025 through exchange of information (EOI) and voluntary…
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Qatar
Qatar opens Pillar Two registration for multinational groups via Dhareeba platform
Qatar's General Tax Authority (GTA) has launched a dedicated registration service for the Global and Domestic Minimum Tax, known as Pillar…
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Luxembourg
Luxembourg draft law clarifies stock option taxation and introduces preferential regime for…
On 1 July 2026, the Luxembourg Government submitted a [draft law amending the Luxembourg Income Tax…
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Uruguay
Uruguay's Resolution No. 1517/2026 sets out operational rules for new Personal Income Tax…
Resolution No. 1517/2026, issued by the Uruguayan Tax Administration (DGI) on 29 June 2026 and published in the Official Gazette on 30 June…
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Mauritius
Mauritius Finance Bill 2026: key tax measures for practitioners
The Mauritius Finance Bill 2026 (No. XII of 2026) and the accompanying Economic and Financial Measures (Miscellaneous Provisions) Bill 2026…
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Cyprus
Cyprus adopts additional Pillar Two guidance and confirms Side-by-Side safe harbour…
On 26 June 2026, the Cyprus Minister of Finance issued a Decree pursuant to Article 60(b) of the Cyprus Pillar Two legislation (Law…
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Ghana
Ghana Supreme Court confirms finality of tax objection decisions and bars successive objections
On 3 June 2026, the Supreme Court of Ghana delivered a significant judgment in *Seadrill Ghana Operations Ltd v. Commissioner-General,…
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Uruguay
Uruguay submits parliamentary bill to approve double taxation treaty with Türkiye
On 16 June 2026, the Uruguayan Executive Branch submitted a bill to Parliament seeking approval of the Double Taxation Treaty (DTT) between…
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Mauritius
Privy Council clarifies Mauritius interest income exemption in Alteo Energy
On 30 June 2026, the Judicial Committee of the Privy Council (JCPC) delivered its judgment in [*Alteo Energy Ltd. et al. v.…
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Romania
Romania overhauls advance pricing agreement procedure under NAFA Order 827/2026
Romania's National Authority for Fiscal Administration (NAFA) published [Order…
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European Union
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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United States
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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Switzerland
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
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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Singapore
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
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
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
Hong Kong tightens CRS framework ahead of 2027 deadline
The [Inland Revenue (Amendment) (Automatic Exchange of Information) Bill…
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Greece
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
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
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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