Sweden’s Ministry of Finance has introduced a proposal to implement Council Directive (EU) 2023/2226 (DAC8), which outlines new reporting and due diligence requirements for crypto-asset service providers. The Ministry is inviting public feedback

The Swedish Official Gazette published Law No. SFS 2024:1248 on 11 December 2024, amending the Additional Tax Act to implement the Pillar Two global minimum tax into domestic law. The new regulations are set to come into force on 1 January

Austria’s tax authorities published a decree in the Official Gazette on the temporary CbCR Safe Harbor (CbCR Safe Harbor Regulation) under the Minimum Taxation Act (“MinBestG”) on 5 December 2024. The MinBestG, which came into force on 31

Austria's parliament has amended its CFC rules to avoid double taxation issues under the Pillar Two global minimum tax framework. Amendments to Section 10a of the Austrian Corporate Income Tax Act have been approved and now require Qualified

The Brazilian Chamber of Deputies approved an amending protocol with Sweden on 26 November and a  tax treaty with Norway on 27 November. Signed on 4 November 2022, the agreement with Norway aims at avoiding double taxation of income and

The amendment to the 1991 tax treaty between Austria and China came into force on 19 November 2024. The protocol, signed on 14 September 2023, introduces several updates to modernise the agreement and align it with global tax standards. The