Italy: Revenue Agency updates tax codes for transition 5.0 credit, CFC regime
The Italian Revenue Agency has introduced new tax codes to facilitate payments under two distinct fiscal frameworks: the Transition 5.0 plan and the reformed controlled foreign companies (CFC) regime. These updates aim to streamline tax compliance
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Singapore signs GloBE information exchange agreement under Pillar Two
Singapore signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) under Pillar Two of the OECD/G20 Inclusive Framework’s Two-Pillar Solution on 14 April 2026. The agreement establishes a framework
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New Zealand tightens stance in updated TP guidance, introduces thin capitalisation infrastructure exemption
New Zealand’s Inland Revenue (IR) has issued updated guidance on Transfer Pricing Documentation and Thin Capitalisation Rules on 31 March 2026, replacing earlier versions from 2025 and 2021. The transfer pricing (TP) documentation guidance
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Netherlands clarifies permanent establishments, joint ventures, residency rules under Pillar Two
The Dutch Tax Authority’s Pillar Two Knowledge Group has issued a series of positions on the application of the Minimum Tax Act 2024. These guidelines provide clarification on how the Act should be applied in relation to various specific issues
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Finland updates guidance on Pillar Two safe harbours, side-by-side package, transitional measures
Finland's Tax Administration issued a comprehensive guidance on simplified tax calculation provisions under the Minimum Tax Act (1308/2023) on 13 April 2026, offering significant relief to large multinational and domestic groups navigating complex
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Netherlands: Tax authority clarifies joint venture definition under Minimum Tax Act 2024
The Dutch Tax Authority's knowledge group issued guidance on 9 April 2026, interpreting the joint venture (JV) definition in Article 1.2 of the Minimum Tax Act 2024, addressing three key questions about entity qualification. Net asset value
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Turkey publishes draft rules for domestic minimum corporate income tax
Turkey’s Revenue Administration published Draft General Communiqué No. 25 amending General Communiqué No. 1 on Corporate Income Tax on 8 April 2026, which sets out implementation details under Law No. 7524 and Law No. 7566 covering the domestic
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Germany: MoF issues draft amendments to Minimum Tax Implementation Ordinance
Germany’s Ministry of Finance (MoF) issued a draft amendment to the Minimum Tax Implementation Ordinance (Mindeststeuerdurchführungsverordnung – MinStDV) on 2 April 2026 to further define international reporting requirements under the Minimum
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Turkey issues draft forms, guidance for Pillar Two global minimum tax
Turkey’s Revenue Administration, on 8 April 2026, issued draft forms and clarifications on the implementation of the Global Minimum Supplementary Corporate Tax (Global MCT), which applies under the Pillar Two framework, including the income
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Germany issues draft ordinance to amend minimum tax report regulation
The German Federal Ministry of Finance has issued a draft ordinance on 8 April 2026 proposing amendments to the minimum tax report ordinance (MinStBV), including a structural and legal update to reporting rules under the Minimum Tax Act
See MoreItaly: Revenue Agency sets filing procedures for global minimum tax return
The Italian Revenue Agency has issued an Order (Provision), on 8 April 2026, approving the technical specifications for the electronic filing of the annual global minimum tax return, covering top-up tax obligations under the Income Inclusion Rule
See MoreFinland addresses group identification, income allocation in new guidance on Minimum Tax Act
Finland’s Tax Administration issued detailed guidance regarding the minimum tax for large corporate groups yesterday, 9 April 2026, focusing on group identification and income allocation. This regulatory framework applies to both large domestic
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Poland proposes major reforms in CIT Act, targets hidden dividends and minimum tax rules
Poland has announced a law on 16 March 2026 that proposes sweeping changes to the Corporate Income Tax (CIT) Act, targeting business definitions, expense deductibility, and specialised tax regimes. These changes aim to refine definitions, introduce
See MoreTurkey releases domestic minimum corporate tax guide
The Turkish Revenue Administration has announced, on 2 April 2026, the release of the domestic minimum corporate tax guide, providing detailed guidance on the new domestic minimum corporate tax rules introduced by Law No. 7524 of 2024. The
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Australia updates multinational tax rules with currency, entity classification changes
Australia has implemented amendments to its multinational taxation framework through the Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No.1) Rules 2026 on 26 March 2026. The changes took effect immediately upon
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Kuwait revises withholding rules with DMTT exemption under FY 2026/27 budget regulations
Kuwait has implemented the Budget Executive Regulations for FY 2026/2027, effective 1 April 2026, introducing revisions to the retention (withholding) on payment rules. Under the new regulations, Ministries, government bodies, and public
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Qatar: GTA issues guidance on Pillar Two global minimum tax
The Qatar General Tax Authority (GTA) has released guidance on the Pillar Two Global Minimum Tax, including user manuals, relevant legislation and regulations, and a set of frequently asked questions (FAQs). Qatar’s Global Minimum
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Russia urges individuals to submit CFC notifications before April deadline
The Russian Federal Tax Service has issued a reminder that individuals are required to submit the annual notification on controlled foreign companies (CFCs) for the 2025 tax year by 30 April 2026. This obligation applies regardless of the financial
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