Singapore: 2026 budget proposes short-term corporate tax relief, longer-term structural reforms

The OECD hosted a technical webinar on the revised Manual on Effective Mutual Agreement Procedures (MEMAP) on 10 February 2026, in support of the broader focus of the BEPS Inclusive Framework and the Forum on Tax Administration (FTA) on improving international tax dispute

Colombia’s tax authority (DIAN) has issued a notification, on 6 February 2026, for large taxpayers subject to the transfer pricing regime to make any required transfer pricing adjustments when filing their 2025 fiscal year income tax return. As filing deadlines approach,

The Indian Income Tax Department filed a special leave petition before the Supreme Court on 30 January 2026, challenging a Bombay High Court ruling that held Dividend Distribution Tax (DDT) could be limited by applicable tax treaties. The appeal seeks to overturn a decision that

The OECD has released updated guidance by the Inclusive Framework on BEPS on 2 February 2026, aimed at improving tax certainty by helping tax administrations and taxpayers resolve cross-border tax treaty disputes in an efficient, effective and timely manner. The Manual on

The US Internal Revenue Service (IRS) has released Internal Revenue Bulletin No. 2026-6 on 2 February 2026. The bulletin includes Announcement 2026-3, which sets out the Competent Authority Arrangement agreed between the US and Spain to implement the arbitration procedure

France adopted new rules on 28 December 2025 to streamline compliance with the EU public CbC reporting directive (Directive (EU) 2021/2101), fully aligning national law with EU requirements and implementing the multiple reporting exemption. The directive, effective for

Latvia has significantly reshaped its transfer pricing compliance framework from 1 January 2026, following amendments to the Law “On Taxes and Fees” adopted at the end of 2025. The changes are designed to modernise reporting requirements, reduce administrative burdens for

Poland’s Ministry of Digital Affairs announced on 27 January 2026 that it has submitted draft legislation to introduce a Digital Services Tax (DST). First discussed in August 2025, the draft proposes a DST of up to 3% on a broad range of digital services, expanding beyond

China’s State Taxation Administration (STA) published its 16th Annual Advance Pricing Agreement (APA) Report on 25 November 2025, providing a comprehensive overview of the country’s APA programme and its development between 2005 and 2024. The report highlights steady

Belgium’s Federal Public Service (SPF) Finance has released a BEPS13 News update detailing the new Local File form issued in December 2025 and providing guidance on using the “Termination of notification obligation” for CbC filings (275.CBC.NOT). New Local File