Qatar and Kuwait have signed an income tax treaty aimed at preventing double taxation.  Qatar and Kuwait signed their first income tax treaty on 1 June 2025. The agreement seeks to establish a comprehensive legal framework to prevent double

Brazil’s Federal Revenue Service (RFB) has published the Normative Instruction No. 2,265/2025 in the Official Gazette on 13 May 2025, in which it removed the UAE from the list of low-tax jurisdictions and the Austrian holding company regime (for

Austria has released an updated Ordinance, effective from 1 May 2025, with new lists of participating and reportable jurisdictions for the automatic exchange of financial account information under the Common Reporting Standard (CRS), adding Armenia,

Austria’s Ministry of Finance (BMF) has released the draft Budget Accompanying Act 2025 (BBG 2025) on 2 May 2025. The Budget Accompanying Act 2025 is presently awaiting parliamentary approval. The proposed key tax measures include amendments to

San Marino has ratified its tax treaty with Kuwait, with Decree No. 65/2025 published in the Official Gazette on  29 April 2025. A tax treaty, also referred to as a Double Tax Agreement (DTA) or Double Tax Avoidance Agreement (DTAA), is a pact

The Saudi Arabian Council of Ministers approved the signing of an income tax treaty with Bahrain and the approval of tax treaties with Croatia and Kuwait on 22 April 2025. The treaty with Bahrain aims to address double taxation and promote