Australia: ATO issues new and updated public CbC reporting guidance

Turkey has approved the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA), establishing a framework for the automatic exchange of tax information to support the implementation of the OECD/G20 global minimum tax rules.

Greece has opened a public consultation on a wide-ranging bill that would introduce tax debt settlement measures, increase taxation on online gambling winnings and expand financial support for households, with feedback accepted until 15 June 2026.

Spain's Tax Authority (AEAT) has published two technical guides for the Public Electronic Invoicing Solution (SPFE), confirming key functional and technical requirements for the country's upcoming mandatory B2B e-invoicing regime, including UBL 2.5, validation rules and platform interoperability.

Judgment restores tax notices against gaming operators, holds that participation stakes constitute taxable consideration and confirms retrospective effect of 2023 GST amendments.

The OECD/G20 Inclusive Framework has released guidance outlining four categories of workarounds to address fourteen technical deficiencies in the Global Information Return XML Schema, enabling filers to proceed with first-cycle submissions despite gaps in the digital framework. The interim measures maintain functional reporting while permanent schema updates are finalised. 

Hong Kong's Inland Revenue Department has expanded access to its Business Tax Portal, enabling authorised representatives of non-Hong Kong companies and additional categories of Responsible Persons to register for a BTP Business Account, with the department's BTP guidance page updated to reflect the changes.