Dominican Republic: DGII updates 2026 tax parameters, transfer pricing thresholds
The Dominican Republic’s General Directorate of Internal Taxes (DGII), under the Ministry of Finance has issued Resolution No. DDG-AR1-2026-00001, setting out inflation adjustment multipliers, updated monetary thresholds and revised tax parameters
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Belgium: Government proposes DAC8 crypto-asset framework rules
The government has presented the bill No. 56 1249/001 of 17 December 2025 to parliament on 9 January 2026 to implement the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226). Set to take effect retroactively
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Guatemala joins Inclusive Framework on BEPS
The OECD announced, on 12 January 2026, that Guatemala has joined the Inclusive Framework on BEPS, increasing its membership to 148 jurisdictions. By joining, Guatemala becomes the 148th member to join the OECD/G20 Inclusive Framework on BEPS, a
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Colombia: DIAN updates CRS reporting rules to include crypto, digital assets
The Colombian Tax and Customs Authority (DIAN) has revised its reporting framework for the automatic exchange of financial information under the OECD’s Common Reporting Standard (CRS) to include cryptocurrencies and digital currencies, published
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Colombia: DIAN introduces crypto-asset reporting rules
Colombia’s tax authority (DIAN) issued Resolution No. 000240 on 24 December 2025, establishing a formal framework for reporting crypto-asset transactions. Under the resolution, digital asset service providers must collect and report specific
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Russia: FTS updates jurisdictions list for automatic financial information exchange
Russia’s Federal Tax Service (FTS) has updated the list of jurisdictions that exchange financial account information under the CRS/AEOI framework. The update was made through FTS Order No. ED-7-17/883 dated 14 October 2025, registered with the
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Germany enacts DAC8 crypto-asset reporting rules
Germany has officially published the Law implementing Council Directive (EU) 2023/2226 (DAC8) in the Official Gazette on 23 December 2025, introducing updated reporting and due diligence requirements for crypto-asset service providers. The
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Austria enacts Anti-Fraud Act 2025, implements DAC8 crypto reporting rules
Austria published the Anti-Fraud Act 2025 in the Official Gazette on 23 December 2025. The law implements Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8), introducing new reporting and due diligence obligations for crypto-asset service
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Austria: Federal Council approves DAC8 implementation bill for crypto-asset reporting
Austria’s Federal Council (Bundesrat) approved a bill on 18 December 2025 implementing Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8). DAC 8 introduces the automatic sharing of information on
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Germany: Bundesrat approves minimum tax reporting, information exchange
Germany’s Federal Council (Bundesrat) approved a regulation implementing the country’s minimum taxation law on 19 December 2025. The rule applies to multinational enterprise groups that report effective tax rates across jurisdictions under
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Kenya: KRA releases list of jurisdictions for common reporting standards
The Kenya Revenue Authority (KRA) advised in a public notice on 19 December 2025 that under Regulation 2 of the Tax Procedures (Common Reporting Standards) Regulations, 2023, and the Commissioner’s powers under the Tax Procedures Act, Cap 469B,
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Lithuania amends DAC7 rules
Lithuania’s State Tax Inspectorate (VMI) adopted amendments to Order No. VA-95 on 12 December 2025, which regulates reporting of platform-based activities. The changes implement requirements under the Amending Directive to the 2011 Directive on
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Austria: Parliament approves DAC8 implementation bill
The Austrian Parliament National Council (Nationalrat) passed the draft legislation to implement the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226) on 10 December 2025. The bill now awaits final approval
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Zambia: ZRA announces signing of international tax co-operation pact
Zambia's Revenue Authority (ZRA) announced that Zambia had signed the Yaoundé Declaration on International Tax Co-operation and the fight against Illicit Financial Flows (IFFs) in Africa on 4 December 2025. ZRA Commissioner General Dingani Banda
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Lithuania: State Tax Inspectorate proposes DAC8 crypto reporting rules
Lithuania’s State Tax Inspectorate published draft rules under Order VA-119 requiring crypto-asset service providers to report user data in line with the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8) on 10 December
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UK to adopt OECD framework for real estate information exchange
The UK and 24 other jurisdictions have announced their intention to implement the OECD’s latest tax transparency framework for the automatic exchange of information on immovable property (real estate). This announcement was made on 4 December
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South Africa: SARS Updates Crypto Reporting Rules Under CARF, CRS
The South African Revenue Service (SARS) has issued new regulations implementing the OECD Crypto-Asset Reporting Framework (CARF) and revising the Common Reporting Standard (CRS) related to crypto assets. The updates include enhanced due diligence
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Switzerland: Federal Council announces CRS update, new crypto reporting rules
Switzerland’s Federal Council has announced amendments to the Ordinance on the International Automatic Exchange of Information in Tax Matters (AEOI Ordinance), updating rules to align with the OECD’s Common Reporting Standard (CRS) and
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