South Africa
SARS clarifies tax treatment of cash grants to employee share incentive trusts under BPR 429
Binding Private Ruling 429 ([BPR…
Read more →
Global tax coverage
Click a country to read every article we’ve published on it.
South Africa
Mauritius
Mauritius publishes QDMTT regulations, deemed operative from 1 July 2025
Mauritius has published the [Income Tax (Qualified Domestic Minimum Top-up Tax) Regulations 2026](https://mauritiusrevenue.mu), gazetted on…
Read more →
Global
The Pillar Two side-by-side arrangement: how the OECD's new minimum tax accord reshapes 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…
Read more →
Lithuania
Lithuania updates thin capitalisation commentary to clarify loan-repayment rules and address…
Lithuania's State Tax Inspectorate (VMI) has [published updated…
Read more →
Australia
ATO updates CGDMTR instructions to address GloBE joint ventures and special entity types
The Australian Taxation Office (ATO) updated its instructions for the [Combined global and domestic minimum tax return…
Read more →
Tanzania
Tanzania rated largely compliant in Global Forum's second-round EOIR peer review
The Global Forum on Transparency and Exchange of Information for Tax Purposes has published its [second-round peer review report on…
Read more →
Global
Pillar Two revenue falls far short of OECD projections, and the problems run deeper than the…
The OECD's Pillar Two global minimum tax raised between €79 billion and €109 billion in its first year of operation. That sounds…
Read more →
France
France–Sweden tax treaty: amending protocol enters into force 29 August 2026
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…
Read more →
Slovak Republic
Slovak Republic opens consultation on first-ever income tax treaty with Rwanda
The Slovak Republic has launched a public consultation on a [draft income tax treaty with…
Read more →
Malaysia
Malaysia publishes MLI synthesized text for Spain treaty
The Inland Revenue Board of Malaysia (IRBM) has published the synthesized text of the Malaysia–Spain double tax treaty as modified by the…
Read more →
United States
FinCEN permanently removes BOI reporting obligations for US companies and persons
The US Financial Crimes Enforcement Network (FinCEN) issued a [final rule on 11 August…
Read more →
Global
Corporate income tax and the net-zero transition: an OECD framework for policymakers
The OECD's Centre for Tax Policy and Administration published [OECD Taxation Working Paper No.…
Read more →
Malaysia
Malaysia publishes MLI-modified synthesised text of its tax treaty with San Marino
The Inland Revenue Board of Malaysia (IRBM) has published the synthesised text of the income tax treaty between Malaysia and San Marino as…
Read more →
Armenia
Armenia publishes MLI synthesised text for its treaty with Ireland
Armenia's Ministry of Finance has published the synthesised text of the income tax treaty between Armenia and Ireland, as modified by the…
Read more →
Global
Bangladesh and Estonia agree to conclude their first income tax treaty
Officials from Bangladesh and Estonia agreed in principle to conclude a bilateral income tax treaty during the 2nd Foreign Office…
Read more →
Vietnam
Vietnam consolidates treaty, MAP and APA rules in new Ministry of Finance circular
Vietnam's Ministry of Finance issued [Circular…
Read more →
Malaysia
Malaysia publishes MLI synthesized text for Malta tax treaty
The Inland Revenue Board of Malaysia (IRBM) has published the synthesized text of the Malaysia-Malta double taxation agreement as modified…
Read more →
Hungary
Hungary authorises signing of first-ever income tax treaty with New Zealand
Hungary has taken a formal step towards establishing its first income tax treaty with New Zealand. Government Resolution 1254/2026. (VIII.…
Read more →
Finland
New Finland–France income tax treaty enters into force on 28 August 2026
The income tax treaty between Finland and France enters into force on 28 August 2026. Signed on 4 April 2023, the treaty replaces the…
Read more →
Greece
Greece designates preferential tax regime jurisdictions for 2024
The Greek Independent Authority for Public Revenue (AADE) has published [Decision No. A. 1160 of 29 July…
Read more →
Estonia
Estonia-Qatar income tax treaty enters into force
The income tax treaty between Estonia and Qatar entered into force on 26 June 2026. Signed on 7 March 2024, it is the first bilateral tax…
Read more →
India
India's Taxation and Other Laws (Amendment) Bill, 2026: what the Lok Sabha has passed
India's Lok Sabha passed the [Taxation and Other Laws (Amendment) Bill, 2026](https://tinyurl.com/mr22unk8) on 6 August 2026. The Bill…
Read more →
Malaysia
Malaysia's Global Minimum Tax: a practitioner's overview
The Global Minimum Tax (GMT) was designed to curtail profit shifting by large multinational enterprises (MNEs) into low-tax or tax-free…
Read more →
Global
Tax Administration 2025: a decade of transformation mapped across 58 jurisdictions
The OECD has published [*Tax Administration 2025: Comparative Information on OECD and other Advanced and Emerging…
Read more →