OECD releases new toolkit to support consistent implementation of the global minimum tax
The OECD has released a new implementation toolkit to support tax administrations in applying the Global Minimum Tax in a consistent and co-ordinated way, reducing administrative and compliance burdens on 30 April 2026. The OECD has updated its
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Finland introduces comprehensive new rules for taxing permanent establishments
Finland has enacted three major tax laws—323/2026, 324/2026, and 325/2026—published in the Official Gazette on 28 April 2026, fundamentally reforming how permanent establishments operating in the country are taxed. The reforms bring Finnish
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Greece tables bill implementing DAC8/DAC9, global minimum tax measures
Greece introduced an omnibus bill in Parliament on 30 April 2026 through the Ministry of National Economy and Finance, aimed primarily at strengthening tax transparency through the incorporation of EU directives, alongside broad domestic tax reforms
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Taiwan tightens 2023 CFC audits, flags misreported income breaching de minimis threshold
Taiwan’s National Taxation Bureau of the Northern Area, MOF, stated, on 30 April 2026, that it has strengthened audits of Controlled Foreign Corporation (CFC) cases for the year 2023 on profit-seeking enterprise income tax filings within its
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Kuwait introduces optional advance payment system for multinational groups under DMTT regime
Kuwait’s Ministry of Finance has issued Circular No. (1) of 29 April 2026 introducing an optional Advance Tax Payment Program for multinational enterprise (MNE) groups that fall within the scope of the Multinational Entities Tax Law, Law (Decree)
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China issues global minimum tax guidance for Chinese MNEs in Denmark, Ireland, UAE
China's State Taxation Administration (STA) has published comprehensive guidance to help Chinese companies navigate global minimum tax (GMT) rules in Denmark, Ireland, and the United Arab Emirates (UAE) despite not adopting these rules
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Montenegro proposes draft corporate tax rules in accordance to EU ATAD
The Government of Montenegro has released a draft law on Amendments to the Law on Corporate Income Tax, proposing measures to address profit shifting in accordance with the EU Anti-Tax Avoidance Directive (ATAD) (Directive 2016/1164 as amended by
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Netherlands to launch digital platform for Pillar Two tax submissions in June 2026
The Dutch Tax and Customs Administration has announced that digital services for Pillar Two global minimum tax filings will go live from 1 June 2026, targeting large multinational enterprises. The Netherlands' Minimum Tax Act 2024, effective from
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Spain to open Pillar Two notification filings under Global Minimum tax rules
Spain will open the first global information reporting (GIR) and notification filing window under its Pillar Two framework on 30 April 2026, marking a key compliance milestone for multinational groups subject to the global minimum tax rules. The
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Brazil: RFB consults substance-based tax incentive safe harbour rules
Brazil's Federal Revenue Service has initiated a public consultation on significant amendments to Normative Instruction RFB No. 2.228, issued on 3 October 2024. The proposed changes aim to align the country's qualified domestic minimum top-up tax
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Qatar: GTA issues guidance for trusted entities on direct treaty benefit claims
Qatar’s General Tax Authority has issued a new user guide, “The Direct Application of Double Taxation Avoidance,” in connection with the newly launched “Register as a Trusted Entity” service on the Dhareeba platform. The GTA has
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South Africa enacts Taxation Laws Amendment Act 2026, ending VAT exemption on low-value imports
South Africa’s President has enacted the Taxation Laws Amendment Act 2026 (the Act), which abolishes the VAT exemption previously applicable to low-value imported goods. The Taxation Laws Amendment Act, 2026 (Act No. 5 of 2026) was assented to
See MoreBrazi: RFB consults on CSLL surcharge regulation updates
Brazil’s tax authority, the Federal Revenue Service (RFB) has launched a public consultation process on 17 April 2026 to amend Normative Instruction RFB No. 2,228/2024, which governs the CSLL Surcharge. Interested parties can submit their
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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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