Australia & Uruguay: TIEA entered into force

The Australian Taxation Office (ATO) updated its guidance on 13 July 2026 regarding the eligibility requirements for research and development (R&D) activities undertaken by an R&D entity on behalf of an associated foreign corporation when

The Australian Taxation Office (ATO) has published the foreign exchange rates for the financial year ending 30 June 2026, including annual average exchange rates and the nearest actual exchange rates as of 30 June 2026 for 18 currencies. All

The Australian Taxation Office (ATO) has published a Memorandum of Understanding (MoU) with Japan, outlining the specific arbitration procedures established between the governments of both countries to resolve unresolved tax disputes. It serves

The Australian Taxation Office (ATO) announced on 8 July 2026 enhanced compliance measures targeting businesses that intentionally overstate deductible expenses and GST credit claims. ATO is strengthening compliance action on businesses that

Australia has opened a consultation on the implementation of a proposed 30% minimum tax for discretionary trusts on 8 July 2026. The proposed 30% minimum tax for discretionary trusts is scheduled to take effect from 1 July 2028. The proposal,

Uruguay published Resolution No. 1.518/2026 on 30 June 2026 in the Diario Oficial on 1 July 2026, establishing reporting requirements for Digital platform operators acting as intermediaries in the rental of immovable property in the