Global
Revenue Statistics in Asia and the Pacific 2026: tax revenues rise for fourth consecutive year…
[*Revenue Statistics in Asia and the Pacific 2026: Taxing Informal and Hard-to-Tax…
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Global tax coverage
Click a country to read every article we’ve published on it.
Global
Global
OECD publishes 2026 consolidated commentary on the GloBE rules
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 DGT gains power to register GloBE taxpayers ex officio under PER-6/PJ/2026
Indonesia's Directorate General of Taxes (DGT) has formalised its supervisory powers over multinational enterprise groups subject to the…
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Qatar
Qatar GTA opens Pillar Two registration on Dhareeba: three-month window now running
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
Global minimum tax filing requirements for foreign-owned Japanese entities: a practitioner's…
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
Tax transparency in Latin America 2026: what the Global Forum's sixth annual report tells…
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
Substance in international tax: what it means and why it matters
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
Australia and Canada formalise MLI arbitration arrangements
The Australian Taxation Office (ATO) has published a [Memorandum of Understanding](https://tinyurl.com/4zw452fa) signed with Canada setting…
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Finland
Finland proposes corporate tax cut to 18% in draft 2027 budget
The Finnish Ministry of Finance [published its draft budget for…
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Nigeria
Nigeria Revenue Service issues guidelines on virtual asset taxation
The Nigeria Revenue Service (NRS) published its [Guidelines on the Taxation of Virtual…
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Luxembourg
Luxembourg tax authority warns of penalties for Pillar Two registration and filing failures
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 completes Pillar Two reporting framework with approval of Form 64
Portugal has taken the final step in operationalising its Global Minimum Corporate Tax Regime (GMCTR) reporting obligations, with the…
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Global
Caribbean jurisdictions reaffirm regional tax co-operation at Georgetown meeting
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
Seychelles rated Largely Compliant in Global Forum's 2026 in-depth peer review on tax…
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 conclude first-ever income tax treaty
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
ATO updates Pillar Two lodgment and payment guidance: what groups need to know
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 extends foreign-sourced capital gains exemption into 2026
Malaysia published the [Income Tax (Exemption) (No. 3) Order 2024 (Amendment) Order…
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India
India's APA programme annual report highlights reforms under new tax legislation
India's Income Tax Department has published the [Advance Pricing Agreement Programme Annual Report FY…
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Monaco
Monaco introduces a qualified domestic minimum top-up tax under Pillar Two
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
BEPS Pillar Two: lessons from the first round of filings
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–Myanmar income tax treaty enters into force
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.…
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United Arab Emirates
UAE Federal Tax Authority sets registration timelines for Pillar Two top-up tax
The UAE Federal Tax Authority (FTA) published [FTA Decision No. 12 of 2026 on Registration and Deregistration…
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Poland
Poland tables draft bill on digital services
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 to sign amending protocol to their tax treaty
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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