Penalties under GMT - Regfollower

Korea (Rep.) introduces transfer pricing reforms, Pillar Two rollout

18 March, 2026

Korea (Rep.) has published Presidential Decree No. 36128, partially amending the enforcement Decree of the International Tax Adjustment Act, in the Official Gazette on 27 February 2026. The Decree introduces sweeping updates to its international tax

🇪🇺 EU 🇫🇷 France

France: Tax Authorities flag common errors in Pillar 2 reporting

26 September, 2025

Tax authority warned of frequent errors in 2065-INT-SD filings, urging corrections to avoid penalties. The French tax administration has reported recurring mistakes in the filing of form 2065-INT-SD, which groups subject to country-by-country