Panama updates reportable jurisdictions list under CRS
Panama has updated its CRS reportable jurisdictions list through Executive Decree No. 21 of 27 May 2026, as published in the Official Gazette. This executive decree establishes the updated list of foreign jurisdictions subject to financial data
See MorePortugal gazettes DAC8 crypto reporting, DAC9 Pillar Two information exchange rules
Portugal has published Law No. 26/2026 of 3 June 2026, implementing Council Directive (EU) 2023/2226 (DAC8) and Council Directive (EU) 2025/872 (DAC9). The legislation establishes a comprehensive framework for administrative cooperation in tax
See MoreSpain revises non-cooperative jurisdictions list, adds Russia
Spain's Ministry of Finance has published a Draft Ministerial Order that proposes amendments to Order HFP/115/2023 of 9 February 2023, which currently defines the list of countries, territories, and harmful tax regimes considered non-cooperative
See MoreLuxembourg publishes list of jurisdictions for automatic GloBE GIR exchange
Luxembourg has published the Grand-Ducal Regulation of 26 May 2026 in the Official Gazette, setting out the list of jurisdictions with which it will automatically exchange information from GloBE Information Returns (GIRs) in relation to the global
See MoreGermany approves agreement for automatic exchange of digital platform income data
The German Federal Cabinet (Bundesregierung) approved the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI MCAA), advancing the implementation of global reporting
See MoreBolivia: National Assembly implements tax transparency, amnesty law
Bolivia’s National Assembly has enacted the Tax Transparency and Amnesty Law 1733 (Ley No. 1733), which was published in the Official Gazette on 28 May 2026. Law 1733 introduces broad tax administration and procedural measures aimed at waiving
See MoreOECD: Fiji joins multilateral agreement on exchange of CbC reports
Fiji signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 22 April 2026. Under BEPS Action 13, all large multinational enterprises (MNEs) are required to prepare a country-by-country
See MoreOECD publishes updated GIR MCAA signatories list
The Organisation for Economic Co-operation and Development (OECD), on 29 May 2026, released an updated list of signatories to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR
See MoreGreece updates CRS reportable, participating jurisdiction lists for 2026 information exchange
The Greek Public Revenue Authority (AADE) has updated the lists of Reportable Jurisdictions and Participating Jurisdictions used for the automatic exchange of financial account information under the Common Reporting Standard (CRS), following the
See MoreHong Kong: LegCo to consider crypto-asset reporting framework bill
The Hong Kong Inland Revenue Department has announced that the Legislative Council (LegCo) will meet on 3 June 2026 to consider a number of items, including proposed legislation introducing a crypto-asset reporting framework and amendments to the
See MoreMalta 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 CRS
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
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