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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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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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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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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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
See MoreNetherlands: Tax authority clarifies joint venture definition under Minimum Tax Act 2024
The Dutch Tax Authority's knowledge group issued guidance on 9 April 2026, interpreting the joint venture (JV) definition in Article 1.2 of the Minimum Tax Act 2024, addressing three key questions about entity qualification. Net asset value
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Turkey publishes draft rules for domestic minimum corporate income tax
Turkey’s Revenue Administration published Draft General Communiqué No. 25 amending General Communiqué No. 1 on Corporate Income Tax on 8 April 2026, which sets out implementation details under Law No. 7524 and Law No. 7566 covering the domestic
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Germany: MoF issues draft amendments to Minimum Tax Implementation Ordinance
Germany’s Ministry of Finance (MoF) issued a draft amendment to the Minimum Tax Implementation Ordinance (Mindeststeuerdurchführungsverordnung – MinStDV) on 2 April 2026 to further define international reporting requirements under the Minimum
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Turkey issues draft forms, guidance for Pillar Two global minimum tax
Turkey’s Revenue Administration, on 8 April 2026, issued draft forms and clarifications on the implementation of the Global Minimum Supplementary Corporate Tax (Global MCT), which applies under the Pillar Two framework, including the income
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Germany issues draft ordinance to amend minimum tax report regulation
The German Federal Ministry of Finance has issued a draft ordinance on 8 April 2026 proposing amendments to the minimum tax report ordinance (MinStBV), including a structural and legal update to reporting rules under the Minimum Tax Act
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Italy: Revenue Agency sets filing procedures for global minimum tax return
The Italian Revenue Agency has issued an Order (Provision), on 8 April 2026, approving the technical specifications for the electronic filing of the annual global minimum tax return, covering top-up tax obligations under the Income Inclusion Rule
See MoreFinland addresses group identification, income allocation in new guidance on Minimum Tax Act
Finland’s Tax Administration issued detailed guidance regarding the minimum tax for large corporate groups yesterday, 9 April 2026, focusing on group identification and income allocation. This regulatory framework applies to both large domestic
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Poland proposes major reforms in CIT Act, targets hidden dividends and minimum tax rules
Poland has announced a law on 16 March 2026 that proposes sweeping changes to the Corporate Income Tax (CIT) Act, targeting business definitions, expense deductibility, and specialised tax regimes. These changes aim to refine definitions, introduce
See MoreTurkey releases domestic minimum corporate tax guide
The Turkish Revenue Administration has announced, on 2 April 2026, the release of the domestic minimum corporate tax guide, providing detailed guidance on the new domestic minimum corporate tax rules introduced by Law No. 7524 of 2024. The
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