EU: CJEU rejects Dutch firm’s appeal contesting the global minimum tax directive
The Court of Justice of the European Union (CJEU) rejected an appeal filed by Dutch multinational enterprise group Fugro NV on 30 October 2025, upholding the EU General Court’s earlier decision to dismiss the company's challenge to the EU Global
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Kenya: KRA consults on draft income tax regulations for advance pricing agreement, minimum top-up tax for 2025
The Kenya Revenue Authority (KRA) released two draft regulations for public consultation, covering its global minimum tax regime and advance pricing agreement procedures for 2025, on 3 November 2025. In compliance with the Statutory Instruments
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South Africa: SARS revises timeline for GloBE registration, notification
The South African Revenue Service (SARS) has rescheduled the launch of the GloBE registration and notification functionality on e-Filing from December 2025 to 16 March 2026. This adjustment ensures system quality and compliance with international
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Vietnam: MoF releases pillar 2 tax procedures, forms
Vietnam’s Ministry of Finance has issued Decision 3563/QD-BTC introducing new tax administrative procedures and forms on 21 October 2025, under the management of the Tax Management Department of Large Enterprises, in line with Decree
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France: National Assembly passes first-reading amendments to the 2026 finance bill, focuses on major corporations
France’s National Assembly introduced several amendments to the Finance Bill for 2026, some of which have been approved during its first reading on 30 October 2025. The changes primarily target large corporations and business groups, introducing
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Italy: MoF issues Decree on Pillar 2, DAC9 reporting obligations
RF Report Italy’s Ministry of Finance (MoF) issued a decree on 16 October 2025, published in the Official Gazette on 29 October 2025, outlining obligations related to Pillar 2 reporting, including DAC9 requirements. The decree defines key
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Spain: Ministry of Finance issues new Pillar 2 global minimum tax forms
RF Report Spain’s Ministry of Finance has issued Order HAC/1198/2025 of 21 October 2025, published in the Boletín Oficial del Estado on 29 October 2025. The order introduces three new tax forms as part of Spain’s implementation of the
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Australia: Treasury consults updates to minimum tax rules, aligns with OECD standards
Regfollower Desk The Australian Treasury has opened a consultation on the draft Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2025 Measures No. 1) Rules 2025 on 27 October 2025. These amendments revise certain
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South Africa: SARS extends deadlines for global minimum tax filings
Regfollower Desk The South African Revenue Service (SARS) has extended several initial compliance deadlines under the Global Minimum Tax (GloBE) requirements. The announcement was made in Government Notice No. 6763, published in the Government
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France: National Assembly approves digital services tax hike
The measure, outlined in amendment N° I-CF1827, targets large digital platforms. The Finance Committee of the French National Assembly approved an amendment to the 2026 Finance Bill raising the digital services tax (DST) from 3% to 15% on 22
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Israel: MoF issues draft law to implement global Pillar 2 rules
This draft legislation outlines the framework for establishing a local minimum tax on multinational corporations, ensuring alignment with international agreements to implement a global minimum tax. Israel’s Ministry of Finance has taken a
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Belgium releases comprehensive Pillar 2 global minimum tax guidance
Belgium has released comprehensive administrative guidance on the 2023 law introducing a minimum tax for large multinational and domestic groups, aligning with OECD/G20 BEPS 2.0 Pillar Two rules and detailing definitions, calculation methods,
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Slovak Republic: Parliament passes legislation to enact DAC9, Pillar 2 administrative guidance
DAC9 introduces new rules for sharing top-up tax information and filing obligations under the Pillar 2 GMT Directive (Directive (EU) 2022/2523). The Slovak Parliament approved a draft bill to implement Council Directive (EU) 2025/872 of 14 April
See MoreAustralia: ATO updates private ruling guidance to address Pillar 2 matters
The update introduces provisions enabling private rulings on Pillar Two interpretative issues and a new “decline to rule” mechanism, reflected in the addition of sections 40A and 40B. The Australian Taxation Office (ATO) has released an
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Austria: MOF consults 2025 tax reform, proposes updates to Pillar 2 rules
Draft bill introduces income tax inflation adjustments and updates to global minimum tax rules, with consultation open until 3 November 2025. The Austrian Ministry of Finance (MOF) has released the draft Tax Amendment Act 2025
See MoreVietnam: MoF introduces procedures and forms for Pillar 2 minimum tax compliance
The newly approved administrative procedures and forms go into effect on 21 October 2025. Vietnam’s Ministry of Finance (MoF) issued Decision No. 3563/QD-BTC on 21 October 2025, approving the administrative procedures and related forms under
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Israel opens consultation on draft Law for local minimum tax aligned with OECD Pillar Two
Ministry of Finance invites public comments on a draft law introducing a local minimum tax for multinationals under the OECD’s Pillar Two framework. The Israeli Ministry of Finance has opened a public consultation on draft legislation to
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Hong Kong: IRD issues updated guidance on Pillar 2 e-filing requirements for in-scope group members
This update is particularly significant for Hong Kong's minimum tax framework, as mandatory e-filing will apply to years of assessment starting on or after 1 April 2025. Hong Kong’s Inland Revenue Department has released updated guidelines on
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