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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Global tax coverage
Click a country to read every article we’ve published on it.
Global
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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South Africa
South Africa consults on draft taxation laws and tax administration amendments
The National Treasury and the South African Revenue Service (SARS) published the 2026 draft Taxation Laws Amendment Bill (TLAB) and the…
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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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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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