Australia: ATO consults on thin capitalisation compliance, risk-weighted asset allocation for foreign bank branches
The Australian Taxation Office has opened a public consultation on Draft Practical Compliance Guideline PCG 2026/D1, covering thin capitalisation and the allocation of risk-weighted assets to Australian branches of foreign banks. This
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France releases form for statement of assessment of the supplementary (top-up) tax
The French tax authority has released the statement of assessment of the supplementary (top-up) tax (Form 2272-SD) and related guidance for reporting supplementary (top-up) tax. The form must be filed by parent or constituent entities subject to the
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Sweden: Parliament approves law to implement DAC9, GIR MCAA
Sweden’s parliament has approved legislation to implement Council Directive (EU) 2025/872 (DAC9) on 25 March 2026. The primary provisions and the new law are proposed to enter into force on 1 May 2026. This legislation details a proposal to
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Finland updates minimum tax act to reflect latest Pillar Two guidance, implements Side-by-Side package
Finland has gazetted Law 187/2026 of 20 March 2026, introducing several amendments to the Minimum Tax Act for Large Groups, aligning national law with European Union directives on global tax standards. The changes align domestic legislation with
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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 Manual on the Negotiation of Bilateral Tax Treaties
On 24 March 2026 the UN Committee of Experts on International Cooperation in Tax Matters discussed the workplan for updating the Manual on the Negotiation of Bilateral Tax Treaties. The relevant subcommittee presented its planned workstreams for
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Australia consults Board of Taxation’s review of thin capitalisation amendments
The Australian Board of Taxation released a consultation guide marking the beginning of a formal statutory review of recent reforms to the nation's thin capitalisation rules in March 2026. This consultation guide outlines an independent statutory
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Ireland: Revenue updates Pillar Two guidance in accordance with 2025 Finance Act
Irish Revenue released eBrief No. 058/26 on 24 March 2026, updating the Tax and Duty Manuals with guidance on the Pillar Two global minimum tax. Guidance on Pillar Two Two Tax and Duty Manuals (TDMs) relating to Pillar Two have been updated to
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Belgium: SPF publishes Pillar Two QDMTT draft returns, schema ahead of 2026 filing
Belgium’s Federal Public Service (SPF) Finance announced on 23 March 2026 the release of updated draft versions of the supplementary national tax returns, explanatory notes, and XSD schema for tax years 2024 and 2025. The supplementary national
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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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Albania: Parliament reviews draft law to ratify multilateral instrument for Pillar two STTR
Albania’s parliament is reviewing a draft law, submitted on 9 March 2026, aimed at ratifying the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI). Albania signed the STTR MLI on 23
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UN Tax Committee Discusses Extractive Industries Taxation
The 32nd session of the UN Committee of Experts on International Cooperation in Tax Matters commenced on 23 March 2026. The Committee discussed the continuing work on aspects of taxation in the extractive industries. The relevant subcommittee
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Australia gazettes 2026 global, domestic minimum tax amendment determination
Australia's government has gazetted the Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Amendment (Measures No. 1) Determination 2026 on 20 March 2026, which amends the Taxation (Multinational—Global and Domestic
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Belgium consults Pillar Two IIR top-up tax returns for 2024–25
Belgium’s Federal Public Service (SPF) Finance has launched a public consultation on 17 March 2026 on draft top-up tax returns under the Pillar Two Income Inclusion Rule (IIR) for the 2024 and 2025 tax years, along with accompanying explanatory
See MoreFrance issues guidance on treaty-based dividend withholding relief
France’s tax authority has issued guidance clarifying its taxation methods for dividends and similar income under international tax treaties, particularly focusing on treaty benefits for distributions to residents of countries with specific
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Poland gazettes DAC8 crypto-asset reporting, DAC9 Pillar Two top-up tax exchange directives
Poland has published the Act of 13 February 2026 amending the Act on the Exchange of Tax Information with Other Countries and certain related legislation in the Official Gazette on 17 March 2026, implementing the Council Directive (EU) 2023/2226 of
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Romania gazettes GloBE deferred tax accounting rules
Romania’s Ministry of Finance has published Order No. 203/2026 in the Official Gazette No. 196 on 13 March 2026, detailing how deferred tax is to be recorded in the accounting records of constituent entities subject to Law No. 431/2023, which
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