Croatia issues implementing rules for DAC8 crypto asset reporting , DAC9 GloBE top-up tax reporting
Croatia issued Ordinance Amending the Ordinance on the Automatic Exchange of Information on 31 December 2025, updating the rules on the automatic exchange of information to align with new EU reporting standards. The amendments introduce fresh
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Taiwan clarifies CFC rules on low-tax jurisdiction gains, losses
Taiwan’s Northern National Taxation Bureau of the Ministry of Finance has reminded profit-seeking enterprises that when calculating Controlled Foreign Corporation (CFC) annual earnings, investment gains or losses originating from “low-tax
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Finland issues guidance on Pillar 2 effective tax rate, top-up tax calculations
Finland’s tax administration has published new guidance on 20 January 2026 on the minimum taxation of large groups under the Pillar 2 global minimum tax framework. The guidance provides detailed explanations on the calculation of the effective
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Vietnam: Government issues decree regulating new corporate income tax law
The Government of Vietnam has issued Decree No. 320/2025/ND-CP on 15 December 2025, regulating the implementation of the Law on Corporate Income Tax 2025 (Law No. 67/2025/QH15), which entered into force on 1 October 2025. The Decree relates to
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Hong Kong: IRD releases Pillar 2 portal for filing top-up tax notification
The Hong Kong Inland Revenue Department (HKIRD) launched the first phase of its Pillar 2 Portal on 19 January 2026, enabling taxpayers to electronically file top-up tax notifications through the new system. The Pillar 2 Portal includes user
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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
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Singapore gazettes Finance (Income Taxes) Act 2025, enacts global minimum tax standards
Singapore gazetted the Finance (Income Taxes) Act 2025 on 12 December 2025, enacting the Budget 2025 measures announced in February 2025. The Finance (Income Taxes) Act 2025, passed by the Parliament of Singapore in late 2025, introduces a range
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Turkey: MoF issues guidance for domestic minimum top-up tax returns
The Turkish Ministry of Treasury and Finance (MoF) has released a technical guide detailing procedures for filing domestic minimum top-up tax (DMTT) returns, supporting the implementation of the minimum tax regime under Law No. 7524, which
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Australia: ATO publishes recap of November Pillar 2 information session
The Australian Taxation Office (ATO) published, on 9 January 2026, a recap of its November 2025 information session on implementing the global and domestic minimum tax under Pillar 2. The session was aimed at supporting multinational enterprise
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European Commission confirms application of side-by-side arrangement under the Pillar 2 Directive
The European Commission, in a notice on 12 January 2026, acknowledged the Side-by-Side arrangement on Safe Harbours and confirmed its application within the framework of Council Directive (EU) 2022/2523 (Pillar 2 Directive). Under Article 32 of
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Ireland: Revenue updates TDM on Pillar 2 global minimum tax for multinationals, large domestic groups
Irish Revenue has published eBrief No. 010/26 on 8 January 2026, providing updates to Tax and Duty Manual (TDM) Part 04A-01-02 on the Global Minimum Level of Taxation for multinational enterprise groups and large domestic groups in the EU, covering
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Korea (Rep.): 2026 tax reforms introduce QDMTT, higher corporate tax
The Korea (Rep.)’s 2026 tax reforms, enacted following budget-related amendments approved in December 2025, introduce several changes to corporate and individual taxation. Corporate tax rates are increased by 1% in each of the four brackets,
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Luxembourg: Tax Authority publishes Pillar 2 online filing guidance
The Luxembourg Administration of Direct Tax has issued guidance on Pillar 2 global minimum tax filings, covering registration and submission of Global Information Returns (GIR) and Supplementary tax returns. The guidance includes links to XML
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Hong Kong secures interim qualified status under domestic Pillar 2 regime
The Hong Kong Inland Revenue Department (IRD) updated its guidance on the global minimum tax and Hong Kong minimum top-up tax for multinational enterprise groups on 8 January 2026. The updates indicate that Hong Kong has received transitional
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Singapore: IRAS updates guidance on MTT, DTT
The Inland Revenue Authority of Singapore (IRAS) released the second edition of its e-Tax Guide on Multinational Enterprise Top-up Tax and Domestic Top-up Tax on 7 January 2026. The guide explains the new Pillar 2 Income Inclusion Rule—referred
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Australia: ATO finalises exemptions for Pillar 2 tax filings, GloBE-aligned global minimum tax amendments
The Australian Taxation Office (ATO) has released updated guidance on Pillar 2 compliance, and finalised its first round of technical updates to its global and domestic minimum tax framework. The updated guidance, published on 6 January 2026,
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Bahrain: NBR updates DMTT guidance on scope, registration
Bahrain’s National Bureau for Revenue (NBR) released Version 1.2 of its DMTT Law guide on 31 December 2025, covering the law’s scope and registration requirements. The purpose of this guide is to provide a high-level overview of the scope of
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Singapore: MoF issues regulations on MNE minimum tax filing, record-keeping
The Singapore Ministry of Finance (MOF) has published the Multinational Enterprise (Minimum Tax) (Administrative Matters) Regulations 2025 (S 861) on 30 December 2025, providing detailed rules for the designation of local filing entities, record
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