Albania, Chile, UAE sign addendum to the CRS MCAA
OECD reported that Albania, Chile, and the United Arab Emirates (UAE) have signed the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA). The Addendum to the CRS MCAA
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Ireland: Revenue releases updated guidance for CT1 2025 filings
Irish Revenue has issued eBrief No. 203/25 on 30 October 2025, introducing a new section of the Tax and Duty Manual (TDM), Part 38-02-01J, which guides completing Corporation Tax Returns (Form CT1) for accounting periods ending in 2025. The TDM
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Russia introduces law allowing financial platforms operators to act as parties in financial transactions involving securities, digital rights they issue
Regfollower Deskย The President of Russia has signed a new law permitting operators of financial platforms to act as parties in financial transactions involving securities and digital rights they issue. The legislation also expands the list
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Colombia: DIAN updates foreign exchange reporting rules
DIAN issues Resolution 230 of 2025, updating quarterly reporting rules for foreign exchange operations. Colombia's National Tax and Customs Directorate (DIAN) issued Resolution 230 on 20 October 2025, amending Article 2.2.5 of Resolution 180 of
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Bulgaria: Council of Ministers approves CRS MCAA addendum to include crypto-asset reporting
Bulgaria approved the CRS MCAA Addendum on 21 October 2025, expanding reporting to include crypto-assets under the OECDโs CARF, with exchanges set to begin by 2027. The Bulgarian Council of Ministers approved the Addendum to the 2024
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EU signs amending protocol updating tax cooperation agreement with Switzerland
The EU and Switzerland have signed a protocol updating tax cooperation, expanding automatic financial data exchange and introducing a framework for VAT recovery, effective from 2026. The European Commission announced, on 20 October 2025, that it
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Lithuania: VMI updates crypto reporting rules
Under Article 55 of the Law on Tax Administration (MAฤฎ) and the Law on the Bank of Lithuania, certain entities must notify the VMI of all opened and closed accounts within three business days, using an XML format. Lithuaniaโs State Tax
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OECD proposes automatic exchange of property tax information
The OECD released a report introducing a framework for the automatic exchange of information on cross-border real estate holdings and income. The OECD has published a report introducing a framework for the automatic exchange of readily accessible
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Kazakhstan: MOF updates list of countries with active double taxation treaties
MOF approved a new list of 40 international tax treaty partners whose nominal profit tax rate exceeded 75 percent of the national corporate income tax, scheduled to take effect on 1 January 2026. Kazakhstanโs Ministry of Finance (MOF) issued
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Lithuania: State Tax Inspectorate clarifies DAC6 reporting rules
The State Tax Inspectorate of Lithuania published an updated commentary on 13 October 2025 regarding Article 61-2 of the Law on Tax Administration, which implements the EU Amending Directive 2018/822 (DAC6), requiring reporting of certain
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Colombia: DIAN updates reporting rules for digital platform operators
DIAN updated digital platform reporting rules with Resolution 228, clarifying definitions, expanding obligations for operators, and refining due diligence and reporting requirements. Colombiaโs Tax Authority (DIAN) issued Resolution 228 on 30
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Greece signs Multilateral Competent Authority Agreement on the Automatic Exchange of Information on Income Derived Through Digital Platforms
Greece signed the DPI-MCAA on 11 September 2025,ย joining the OECD framework for automatic annual exchange of tax data from digital platform income. Greece signed the Multilateral Competent Authority Agreement on the Automatic Exchange of
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UK: HMRC publishes guidance on mandatory registration under CRS, FATCA
HMRC requires reporting financial institutions and trustee-documented trusts to register under CRS and FATCA by 31 December 2025, with CRS 2.0 updates affecting certain entities from 2026. UKโS HMRC has released guidance in its International
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South Africa signs up for GIR MCAA
South Africa has signed the GIR MCAA, becoming the 21st jurisdiction to align multinational reporting with the OECDโs GloBE Rules.. According to an OECD update released on 8 October 2025, South Africa signed the Multilateral Competent Authority
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Denmark updates platform reporting rules under DAC7, DAC8
Danish Official Gazette issues Executive Order 1159/2025 updating platform reporting rules under DAC7 and DAC8, introducing ID service use and EU central register oversight from 1 January 2026. The Danish Official Gazette published Executive
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Bolivia becomes 172 member of Global Forum on Transparency and Exchange of Information for Tax Purposesย
Bolivia becomes the 172nd member of the Global Forum on Transparency and Exchange of Information for Tax Purposes.ย The OECD announced on 4 June 2025 that Bolivia has joined the Global Forum on Transparency and Exchange of Information for Tax
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EU publishes DAC9 directive for top-up tax information return
The EU has published the Council Directive (EU) 2025/872 of 14 April 2025 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9) in the Official Journal of the European Union on 6 May 2025. The directive
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Costa Rica consults on new tax information reporting reforms
Costa Ricaโs tax administration (DGT) has released six draft resolutions for public consultation to improve tax reporting, streamline electronic compliance, and update filing methods. The proposed resolutions focus on migrating reporting
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