Australia: 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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UN Tax Committee progresses on extractives, digital tax, transfer pricing initiatives
The UN Tax Committee reviewed proposals to establish new workstreams on extractive industries, digital economy, and transfer pricing—aiming to enhance guidance on critical minerals valuation, digital services and remote work taxation, and transfer
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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
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Egypt drops special register requirement for tax accountants
Egypt cancels special register rule for tax accountants to ease procedures. The Egyptian Ministry of Finance cancelled Ministerial Decision No. 481 of 2023 on 19 October 2025, which mandated accountants to be included in a special register to
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Colombia: DIAN closes businesses for electronic invoice non-compliance
DIAN closed 47 Bogotá businesses in October for failing to issue electronic invoices and meet tax obligations. Colombia’s Tax Authority (DIAN) continues to strengthen its control measures in the capital. As part of the operations carried out
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Lithuania: VMI launches automated excise tax declaration wizard
From 1 September, the system transferred data automatically, simplifying declarations and reducing manual input. Lithuania’s State Tax Inspectorate (VMI) has introduced a new wizard system for submitting excise tax declarations. The tool
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Vietnam: 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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Russia: State Duma approves draft tax code amendments in first reading
State Duma approves draft tax changes to fund defence, national projects, and social benefits. The Russian State Duma approved in first reading a draft law introducing wide-ranging amendments to the Tax Code on 22 October 2025. Finance Minister
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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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Kazakhstan 2026 tax code: A full reset of the country’s approach to corporate taxation
Kazakhstan’s new Tax Code, coming into force on 1 January 2026, is more than a technical rewrite. It’s a full reset of the country’s approach to corporate taxation, profit allocation, and cross-border oversight. Behind the headlines of
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OECD publishes the third batch of updated transfer pricing country profiles
The OECD has published updated transfer pricing country profiles for 25 jurisdictions, adding new profiles for Cabo Verde, Guatemala, Thailand, the UAE, and Zambia. The OECD has released a new batch of updated transfer pricing country profiles on
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Netherlands: MoF consults on tax measures for cross-border transactions
The consultation ends on 1 December 2025. The Netherlands Ministry of Finance initiated a public consultation on 20 October 2025 on a draft legislation outlining tax-related accompanying measures for cross-border transactions. The proposed
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Poland: MoF announces amendments to sugar, gaming tax
The proposed law aims to raise the sugar tax on sweetened and energy drinks and increase the flat-rate income tax on contest and lottery winnings from 10% to 15%. Poland's government has announced a draft law regarding changes to the Public
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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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The updated guidance will help taxpayers determine whether the transitional CBC reporting safe harbour applies and how it may simplify their Pillar Two compliance obligations. The Australian Taxation Office (ATO) has released updated Global and
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Hungary: NAV publishes final QDMTT advance payment form on ONYA platform
The 24GLBADO form is required for reporting and paying the QDMTT advance under the country’s implementation of Pillar 2 global minimum tax rules. Hungary's National Tax and Customs Administration (NAV) has published the 24GLBADO form on the
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Argentina: ARCA extends deadline for accessing income tax payment facility
The new deadline is set at 28 November 2025. Argentina's tax authority (ARCA) has announced an extension for taxpayers to join the payment facility regime on 22 October 2025, aimed at regularising income tax balances, including adjustments for
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Italy: MoF releases 2026 VAT split-payment company lists
Under the split-payment system, buyers pay suppliers only the taxable amount, while the VAT portion is transferred directly to a designated VAT account. Italy's Department of Finance has released updated lists of companies required to comply with
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