Canada 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
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Finland 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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Slovak Republic consults draft legislation to implement OECD side-by-side package
The Slovak Republic’s Ministry of Finance (MoF) published Preliminary Information No. PI/2026/11 on 19 January 2026 concerning the preparation of draft legislation to amend Act No. 507/2023 Coll., which implements the EU Minimum Taxation Directive
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Romania consults DAC9 simplified reporting for large multinational implementation
Romania’s Ministry of Finance has launched a public consultation on a draft Government Ordinance amending and supplementing the Fiscal Procedure Code (Law 207/2015) to implement Council Directive (EU) 2025/872 of 14 April 2025 (DAC9). The draft
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Korea(Rep.) consults Pillar 2 global minimum tax rules, side-by-side arrangement
Korea (Rep.)’s Ministry of Strategy and Finance has released Legislative Notice No. 2026-15 on 19 January 2026, initiating a public consultation and detailing draft amendments to the Enforcement Decree of the Act on International Tax Adjustment
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Zimbabwe introduces broad tax changes for 2026, including digital services tax, VAT, mining adjustments
Zimbabwe has introduced a range of tax measures in its National Budget for 2026, which were enacted through the Finance Act 2025 (Act No. 7 of 2025) on 29 December 2025. The Finance Act of 2025 introduces significant amendments to existing tax
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Japan: Cabinet moves to implement Pillar 2 Side-by-Side Package
Japan’s Cabinet has adopted a decision of 23 January 2026 to bring the country’s Pillar 2 global minimum tax framework in line with the OECD’s Side-by-Side Package released on 5 January 2026. The Cabinet decision outlines several key
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Australia: ATO issues guidance on Pillar 2 side-by-side package
The Australian Taxation Office (ATO) has updated its guidance on the global and domestic minimum tax on 23 January 2026, adding a new section to reflect the side-by-side package announced earlier in January 2026. The OECD has announced an
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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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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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