ICC: Economic Impact of UN Model Article 12AA on Cross-Border Services
A report released by the International Chamber of Commerce (ICC) on 3 February 2026 assesses the potential economic impact of the new UN Model Article 12AA on taxation of cross-border services. The new services article was designed to strengthen
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Belgium amends advance RIR supplementary tax payments under Pillar 2 rules
Belgium’s Federal Public Service (SPF) Finance announced on 9 February 2026 that new procedures apply to advance payments of the Règle d'Inclusion du Revenu (RIR or Income Inclusion Rule) supplementary tax under the Pillar 2 minimum tax rules for
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Italy finalises global minimum tax declaration form for multinational groups
Italy's Revenue Agency issued a directive on 6 February 2026, approving the annual declaration form for supplementary taxation under the Global Minimum Tax regime established by Legislative Decree no. 209/2023. The provision finalises the
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Uruguay: DGI launches website for domestic minimum top-up tax compliance
The Uruguayan tax authority (DGI) has launched a new website to provide guidance for compliance with the Qualified Domestic Minimum Top-Up Tax (QDMTT), known in Spanish as the Impuesto Mínimo Complementario Doméstico (IMCD). This announcement
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Austria issues guidelines for minimum tax report filing
Austria has published the Ordinance titled “Regulation of the Federal Minister of Finance on implementing provisions for the Minimum Taxation Act (MinBestG Implementing Regulation)” on 30 December 2025. This regulation establishes the
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Belgium: Parliament adopts revisions clarifying scope, compliance under minimum tax
Belgium’s parliament has adopted a bill amending the minimum tax law to implement the EU Minimum Taxation Directive (Directive (EU) 2022/2523). The bill was approved on 18 December 2025 and published in the Official Gazette on 30 December
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Slovenia: Tax authority issues guidance on minimum tax reporting under ZMD
Slovenia's Financial Administration has issued a notice on 6 February 2026 outlined key reporting obligations for taxpayers subject to the minimum tax under the Minimum Tax Act (ZMD). ZMD primarily refers to the Draft Law on Minimum Tax, designed to
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Czech Republic: Council of Ministers considers DAC8 crypto-asset, DAC9 GloBE reporting rules
The Czech Republic Chamber of Deputies (lower house) is reviewing a draft law, submitted on 5 February 2025, aimed at implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226) and the Amending
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Romania implements DAC9 regulations
Romania has issued Government Ordinance (GO) No. 1/2026, amending the Fiscal Procedure Code established under Law No. 207/2015, to transpose the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC9, 2025/872). The
See MoreCzech Republic: Government sends DAC8, DAC9 transposition bill to parliament
The Czech Republic’s government submitted a draft bill to parliament for review on 5 February 2026, which it approved on 2 February 2026. The bill transposes the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8,
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Finland enables electronic submission of global minimum tax returns via MyTax
Finland’s tax administration confirmed, on 30 January 2026, that companies covered by the Law on Minimum Taxation on Large Groups can begin submitting their global minimum tax filings electronically from 30 January 2026. All filings will be
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Sweden proposes bill to implement EU DAC9, OECD GloBE rules
The Swedish Ministry of Finance submitted Bill 2025/26:102 to Parliament on 27 January 2026, aiming to implement Council Directive (EU) 2025/872 (DAC9) and the OECD’s Global Anti-Base Erosion (GloBE) framework. The proposal outlines how Sweden
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Australia to consult thin capitalisation reforms
Australia’s government has asked the Board of Taxation to independently review the recent changes to Australia’s thin capitalisation rules. These changes were introduced in Schedule 2 of the Treasury Laws Amendment (Making Multinationals Pay
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EU launches infringement procedures against member states over DAC8, DAC9 transposition
The European Commission issued formal notices to 12 Member States for not fully implementing Directive (EU) 2023/2226 (DAC8) on crypto-asset information exchange, and to 10 Member States for incomplete transposition of Directive (EU) 2025/872 (DAC9)
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Canada updates guidance on global minimum tax filing requirements
The Canadian government released an updated guidance on the global minimum tax on 30 January 2026, outlining preparatory steps for filing. The guidance details filing templates, deadlines, and the required information for the GloBE Information
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India: 2026 budget proposes relaxed tax rules for multinationals, reforms safe harbour regime
India's Minister of Finance, Nirmala Sitharaman, delivered the Union Budget for 2026-27 on 1 February 2026. The proposals aim to relax tax rules for multinational companies, which are expected to bring greater certainty to cross-border transactions.
See MoreCanada 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
See MoreFinland consults amendments to Pillar 2 minimum tax law, proposes side-by-side arrangement
Finland’s Ministry of Finance launched a public consultation on 23 January 2026 regarding additional proposed amendments to the Minimum Tax Act, focusing on the implementation of the OECD/G20 Pillar 2 global minimum tax rules. The consultation
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