Belgium gazettes model form for qualified domestic minimum top-up tax

General Communiqué No. 25 sets out guidance on domestic minimum corporate income tax, REIT profit distribution requirements, exemption treatment and the reintroduced fourth advance tax period, effective from 24 May 2026.

The UK HM Revenue & Customs (HMRC) has revised its guidance outlining the statutory requirements for the Disclosure of Tax Avoidance Schemes (DOTAS) regime on 29 May 2026. The Disclosure of Tax Avoidance Schemes (DOTAS) regime is designed to

Sweden has proposed a statutory definition of “permanent residence” in the Income Tax Act, introducing day-count thresholds of 160 days per year or 120 days over two consecutive years to determine unlimited tax liability. The changes are scheduled to take effect from 1 January 2027.

SARS issues revised guidance for global minimum tax returns and payments, including updated submission procedures, payment rules, and filing deadlines for multinational enterprise groups subject to Pillar Two top-up tax obligations.

President Trump has revised his Section 232 metal tariffs with a mix of relief and constraint—cutting rates on steel and aluminium derivatives while tightening restrictions on new product categories and lowering the threshold for what counts as American-made, signalling a shift toward incentivising domestic sourcing over blanket protectionism.

The Trump administration is slapping 10% and 12.5% tariffs on 60 countries for failing to address forced labour in their supply chains, marking the latest salvo in its tariff offensive as it seeks to restore trade barriers struck down by the Supreme Court in February.