Slovak Republic: Government announces tax amnesty from January 2026
The Slovak Republic government has announced a new tax amnesty program on 1 December 2025, which is set to take effect in January 2026, offering taxpayers the opportunity to settle outstanding debts without paying penalties or interest. The
See More
Switzerland approves amendment to AEOI rules ahead of 2026 entry into force
The Swiss Federal Council has approved amendments to the Ordinance on the International Automatic Exchange of Information in Tax Matters (AEOI Ordinance), confirming that the revised rules will take effect on 1 January 2026 alongside the amended
See More
Kazakhstan: Ministry of Finance approves new tax forms, clearance certificate for 2026
Kazakhstan’s Ministry of Finance has approved a comprehensive set of tax reporting forms and a new tax clearance certificate under Order No. 695, published officially on 17 November 2025, to take effect from 1 January 2026 in line with the updated
See More
Colombia: DIAN plans crypto reporting under CARF
Colombia’s tax authority (DIAN) has proposed a draft resolution to implement the OECD’s Crypto-Asset Reporting Framework (CARF) to standardise tax reporting for crypto transactions. The resolution would require registered crypto-asset service
See More
Latvia adopts legislation to enforce DAC8
Latvia published the Law on Amendments to the Law on Taxes and Duties in the Official Gazette on 21 November 2025, introducing measures to implement Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8), including new reporting and due
See More
Austria: Government approves draft law to implement crypto reporting rules (DAC8)
The Austrian government has approved a draft law to implement the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226). The legislative proposal focuses on introducing the Betrugsbekämpfungsgesetz 2025 Teil
See More
Germany: MoF expands CbCR to additional jurisdictions
Germany’s Federal Ministry of Finance has announced on 19 November 2025, that the Multilateral Competent Authority Agreement (MCAA) on the exchange of country-by-country reports (CbCR) will be extended to include Antigua and Barbuda, Cameroon,
See More
Ecuador updates tax haven list, removes UAE
Ecuador has removed the UAEÂ from its list of tax havens under Resolution No. NAC-DGERCGC25-00000037, published in the Official Registry on 17 November 2025. As a result, anti-tax-haven measures, including higher withholding tax rates and
See More
Lithuania: MoF consults DAC8 tax information exchange rule amendments
The Lithuanian Ministry of Finance (MoF) opened a public consultation on 17 November 2025, proposing changes to Order No. VA-114, which regulates mutual assistance and the exchange of tax information with EU Member States. The amendments are
See More
OECD publishes tax information exchange peer review findings for Eswatini, Jordan, Vietnam
The OECD has unveiled new peer review reports on tax information exchange for Eswatini, Jordan, and Vietnam on 10 November 2025. The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) published the peer
See More
UAE: MoF to adopt updated Common Reporting Standard 2.0
The UAE’s Ministry of Finance (MoF) announced, on 8 November 2025, that the country is committed to implement the updated Common Reporting Standard (CRS 2.0) issued by the Organisation for Economic Co-operation and Development (OECD). The
See More
Slovenia launches DAC8 crypto reporting website
Slovenia’s tax authorities launched a dedicated website to guide crypto asset service providers on DAC8 and CARF reporting on 3 November 2025 Following its accession to the Multilateral Agreement on 27 November 2024, Slovenia extended automatic
See More
Hong Kong: IRD mandates digital residency certificate for tax benefits under mainland China agreement
The Hong Kong Inland Revenue Department (IRD) has announced that, effective 10 November 2025, the Hong Kong Special Administrative Region will issue digital Certificates of Resident Status in place of paper certificates for tax benefits under the
See MoreAlbania, 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
See More
Algeria: NTA raises penalties for failure to meet registration duty requirements
Algeria’s tax authority (NTA) issued a circular on 29 October 2025 announcing higher fines for failing to comply with registration duty requirements, effective from 1 January 2025. The circular communicates modifications introduced by Articles
See More
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
See More
EU: CJEU rejects Dutch firm’s appeal contesting the global minimum tax directiveÂ
The Court of Justice of the European Union (CJEU) rejected an appeal filed by Dutch multinational enterprise group Fugro NV on 30 October 2025, upholding the EU General Court’s earlier decision to dismiss the company's challenge to the EU Global
See More
El Salvador offers tax amnesty for pending obligations through July 2025
Regfollower Desk El Salvador's Legislative Assembly has introduced Decree No. 427 of 25 October 2025, which establishes a Special and Transitory Law to provide a tax amnesty regime. This initiative, spearheaded by the President and the Minister
See More