Netherlands updates hybrid mismatch guidance with new rules on US tax regimes, permanent establishments
The Netherlands published the Hybrid Mismatch Policy Decision 2026 (Decree No. 2026-12123), issued by the State Secretary of Finance on 24 July 2026, replacing the previous policy decision that was originally issued in 2021 and subsequently updated
See MoreNetherlands: Exit payments from departing cooperative members are taxable profit
The Netherlands Tax Administration’s Knowledge Group, responsible for specific corporate tax profit determination, has issued a position outlining the corporate income tax treatment of exit payments received by a cooperative from members who
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UN Tax Committee Discusses Indirect Taxes
On 26 March 2026 the UN Committee of Experts on International Cooperation in Tax Matters discussed the workstreams for indirect taxes. The subcommittee on indirect taxes presented its planned workstreams for comment and approval. The subcommittee
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UN Tax Committee Discusses Guidance on AI for Tax Administrations
On 25 March 2026 the UN Committee of Experts on International Cooperation in Tax Matters discussed the proposed workstream for the guidance on tax administration and AI. The subcommittee presented its planned work for comment and approval. The
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UN Tax Committee Discusses Transfer Pricing
On 24 March 2026 the UN Committee of Experts on International Cooperation in Tax Matters discussed the workstreams for transfer pricing during the current mandate of the Committee. The subcommittee on transfer pricing presented its planned
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UN Tax Committee Discusses the Digitalised and Globalised Economy
On 23 March 2026 the UN Committee of Experts on International Cooperation in Tax Matters discussed the workstreams on the taxation of the digitalised and globalised economy. The relevant subcommittee presented its planned workstreams for comment and
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IMF Working Paper: Impact of the Large Taxpayer Office in the Republic of Georgia
On 20 February 2026 the IMF published a working paper with the title: Who Pays When Tax Administration Improves? Revenue, Compliance, and Behavioral Responses to Georgia’s Large Taxpayer Office, written by J. Atsebi, M. Chikviladze, M. Das, E.
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Namibia: 2026-27 budget includes accelerated depreciation for businesses
Namibia's Parliament has released the Budget Statement for the Fiscal Year 2026-27 on 26 February 2026, introducing significant changes to the tax code to support both individuals and businesses. The key tax measures are: Corporate and
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CJEU rules Belgium non-compliant for excluding foreign tax credits under ADAT CFC framework
The Court of Justice of the European Union (CJEU) delivered a judgment on 26 February 2026, examining how Belgium has transposed the Controlled Foreign Company (CFC) rules under the Anti-Tax Avoidance Directive (ATAD). The case centred on whether
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UN: Discussion of Protocol on Dispute Prevention and Resolution
In February 2026 the intergovernmental negotiating committee (INC) continued discussions on the UN Framework Convention on International Tax Cooperation, looking at the early Protocol on tax dispute resolution. Dispute resolution
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UN: Meeting of Committee to Discuss Framework Convention on International Tax Cooperation
The intergovernmental negotiating committee (INC) met in February 2026 to continue discussions on the UN Framework Convention on International Tax Cooperation and the two early Protocols on taxation of cross-border services and tax dispute
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Chile: SII announces 2026 compliance risk management plan
Chile’s tax authority (SII) has presented its 2026 Tax Compliance Management Plan (PGCT) on 29 January 2026, emphasising taxpayer support, business formalisation, cooperative compliance, and the fight against tax evasion and organised
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Canada consults draft legislations for corporate taxation, anti-avoidance rules and other measures
Canada’s Department of Finance launched a consultation on several draft legislative proposals to implement a range of previously announced tax measures on 29 January 2026. The proposed changes aim to clarify and improve tax rules, close gaps to
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OECD: Presentation of the Side by Side Rules
On 13 January 2026 the OECD held a webinar to discuss the side-by-side arrangements issued earlier in the month. The side-by-side (SbS) arrangement would be available where a country’s tax regime has similar policy objectives and scope to the
See MoreOECD: Side by Side Arrangement on Global Minimum Tax
On 5 January 2026 the OECD issued a document with the title Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two), Side-by-Side Package. This document set out more details of the
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Brazil mandates disclosure of ultimate beneficial owners of investment funds, companiesÂ
Brazil’s Federal Revenue Service published an update to the rule on 31 October 2025, which deals with the identification of the ultimate beneficiaries of investment funds, companies, and legal arrangements operating in the country. This measure
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Netherlands revises business merger decree, defines tax and loss carry-forward rules
Decree 2025-219643 addresses business mergers, clarifies the tax treatment of cooperatives, updates loss carry-forward rules, and revises approval procedures. The Netherlands State Secretary for Finance published Decree 2025-219643 of 21 August
See MoreNetherlands: Lower house approves 2026 Omnibus Tax Bill
This 2026 Omnibus Tax Bill introduces various primarily technical, smaller-scale amendments, proposals, and corrections across multiple tax laws. The Dutch lower house of the parliament approved the 2026 Omnibus Tax Bill, and published it on its
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