Malta implements DAC8 crypto-asset reporting framework
Malta has published Legal Notice 162 of 2026 in the Official Gazette, introducing the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2026, which implement Council Directive (EU) 2023/2226 of 17 October 2023
See MoreHong Kong: IRD introduces legislation to implement crypto-asset reporting framework, revised CRSÂ
The Hong Kong Inland Revenue Department has announced on 20 May 2026 that the Inland Revenue (Amendment) (Crypto-Asset Reporting Framework and Amended Common Reporting Standard) Bill 2026, which aims to implement the Crypto-Asset Reporting Framework
See MoreItaly updates CRS jurisdiction list for automatic tax information exchange
Italy's Ministry of Finance has issued the Provision of 12 May 2026, which updates Italy's list of jurisdictions for automatic financial account information exchange under the Common Reporting Standard (CRS). The update follows Italy's
See MoreUkraine advances digital platform tax rules with 5% preferential rate for online sellers
The Ukrainian parliament, the Verkhovna Rada of Ukraine, has adopted in the first reading draft law No. 15111-d on the taxation of income earned by individuals through digital platforms, as the legislation moves towards a second reading. The
See MoreBelgium updates CRS partner list to include 122 jurisdictions for financial data exchange
Belgium has gazetted the Royal Decree of 10 May 2026 on 18 May 2026, establishing an updated list of 122 partner jurisdictions for the automatic exchange of financial account information in Belgium, in accordance with the Common Reporting Standard
See MoreItaly expands automatic financial account information exchange list with new jurisdictions
Italy’s Revenue Agency has announced, on 14 May 2026, that it has updated its list of countries involved in the automatic exchange of financial account information, following a provision issued by the Department of Finance and the Revenue Agency
See MorePortugal approves DAC8 crypto-asset reporting, DAC9 Pillar Two information exchange
Portugal’s Assembly of the Republic has approved Assembly Decree 69/XVII (Draft Law 64/XVII/1), setting out the transposition of two EU tax cooperation directives covering crypto-assets and global minimum tax reporting, according to the
See MoreGermany: Federal Council approves BEPS MLI expansion
The German Federal Council approved the Act Amending the Act on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), expanding the scope of covered agreements (tax treaties) for the
See MoreKazakhstan advances CARF implementation ahead of 2027 exchanges
Kazakhstan is moving forward with the implementation of the Crypto Asset Reporting Framework (CARF), as stated in a recent OECD update on 6 May 2026. The jurisdiction plans to initiate the first exchange of information under this standard in
See MoreOECD updates GIR MCAA automatic exchange of GloBE information signatories list
The OECD published an updated list of signatories, including their signing dates, to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA) on 5 May 2026. The agreement
See MoreHong Kong joins multilateral competent authority agreement on the exchange of GloBE information (GIR MCAA)Â
Hong Kong joined the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 21 April 2026, according to an OECD update published on 5 May 2026. The GIR MCAA is a global multilateral agreement developed by
See MoreCanada tables bill introducing budget measures, includes amendments to Global Minimum Tax Act
Canada's Department of Finance has tabled the Notice of Ways and Means Motion to introduce a bill entitled A second Act to implement certain provisions of the budget in Parliament on 4 November 2025. The bill introduces a range of measures,
See MoreGreece updates CRS exchange list, now covering 88 jurisdictions
Greece has updated the list of jurisdictions with which it applies the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information (MCAA CRS) on a bilateral basis. The revised framework now covers 88
See MoreFrance updates AEOI CbC participating jurisdictions list under CGI rules
France has updated the list of participating jurisdictions for the automatic exchange of information (AEOI) on country-by-country (CbC) reports through an order published in the Official Gazette on 26 April 2026. The update modifies the framework
See MoreGreece tables bill implementing DAC8/DAC9, global minimum tax measures
Greece introduced an omnibus bill in Parliament on 30 April 2026 through the Ministry of National Economy and Finance, aimed primarily at strengthening tax transparency through the incorporation of EU directives, alongside broad domestic tax reforms
See MoreOECD releases peer review reports on tax transparency for eight jurisdictions
The OECD has published new peer review reports on transparency and exchange of information on request for tax purposes covering Belize, Cambodia, El Salvador, Gabon, Guinea, Montserrat, Niue, and Vanuatu. This announcement was made on 29 April
See MoreFrance updates list of non-cooperative tax jurisdictions under CGI
France has updated its list of non-cooperative states and territories for tax purposes through the Decree of 15 April 2026, published in the Official Gazette on 26 April 2026. The measure is issued under Article 238-0 A of the General Tax Code (CGI)
See MoreAustria updates list of jurisdictions for CbC exchange under AEOI framework
The Austrian Federal Ministry of Finance has issued BMF Letter No. 2026-0.325.631 on 17 April 2026, updating the list of jurisdictions with which Austria exchanges Country-by-Country (CbC) reports under the automatic exchange of information (AEOI)
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