Singapore, UK TIEA enters into force

The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on Business Expenses, introducing new clarification on the tax treatment of payments for related party services. The update confirms that such payments may be deducted for tax

Azerbaijan and the UK held the first round of negotiations in London on a new convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, according to a 10 June 2026

The Inland Revenue Authority of Singapore has announced that an income tax treaty with Tanzania was signed on 9 June 2026. The income tax treaty clarifies the taxing rights of both countries on income arising from cross-border business

UK’s HM Revenue & Customs (HMRC) has published new guidance in its Capital Gains Manual explaining the operation of revised anti-avoidance rules for share exchanges and company reconstructions on 8 June 2026. The guidance, set out in a new

The Inland Revenue Authority of Singapore (IRAS) has revised its guidance on the registration requirements for the Multinational Enterprise Top-up Tax and the Domestic Top-up Tax. Following the 2024 Budget, Singapore has introduced new global

New Zealand Inland Revenue has announced that a new income and capital tax treaty with the UK was signed on 1 June 2026. The treaty applies to New Zealand income tax and to UK income tax, corporation tax and capital gains tax. According to