Hong Kong proposes global minimum tax implementation in 2026-27 budget
Hong Kong’s Financial Secretary Paul MP Chan delivered the 2026-27 Budget on 25 February 2026. Under the theme of "Driving High-quality, Inclusive Growth with Innovation and Finance," the budget introduces a mix of one-off relief measures and
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Germany publishes DAC8 data set for crypto-asset reporting
Germany’s Federal Ministry of Finance has released the officially prescribed data set for DAC8 reporting, applicable to crypto-asset service providers under the Kryptowerte-Steuertransparenz-Gesetz (KStTG). From 2027, providers must
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Slovenia ratifies agreement on GloBE information exchange (GIR MCAA)
Slovenia has ratified several international agreements to strengthen tax transparency and financial governance. Regulation No. 15, published on 20 February 2026, confirms Slovenia’s participation in the Multilateral Competent Authority Agreement
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Malta updates exchange of financial account information (DAC 2) guidance, issues CRS/FATCA self-compliance questionnaire
Malta’s Tax and Customs Administration has issued revised guidance on the automatic exchange of financial account information (DAC 2) and introduced a new Self-Compliance Questionnaire (SCQ) for CRS and FATCA compliance. Update of the guidance
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Germany updates provisional CRS jurisdiction list for 2026
The German Federal Central Tax Office published CRS Newsletter 01/2026 on 20 February 2026, which provides the provisional list of participating jurisdictions for the automatic exchange of financial account information under DAC2, the CRS MCAA, and
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Bulgaria: National Assembly ratifies CARF MCAA crypto-asset information exchange
Bulgaria's National Assembly ratified the Multilateral Competent Authority Agreement on Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA) on 18 February 2026. The Crypto-Asset Reporting Framework (CARF) is a
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Guernsey updates CRS jurisdiction lists for 2025–2026 reporting periods
Guernsey Revenue Service has released Bulletin 2026/1 on 23 January 2026, setting out the lists of reportable and participating jurisdictions applicable to the 2025 and 2026 reporting periods under the Common Reporting Standard (CRS) for the
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Indonesia updates CRS jurisdiction lists for 2026
Indonesia's Directorate General of Taxes has issued Announcement No. 1/PJ/2026 on 20 January 2026, detailing the participating and reportable jurisdictions for the 2026 automatic exchange of financial account information under the Common Reporting
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UAE: MoF introduces unified legal framework for tax information exchange on request
The UAE Ministry of Finance issued Cabinet Decision No. 209 of 2025 on Exchange of Information upon Request for Tax Purposes on 10 February 2026. The decision establishes a unified legislative framework for the consistent application of the Exchange
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Canada joins multilateral agreement on GloBE information exchange (GIR MCAA)
The OECD has reported that Canada signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 6 February 2025. The agreement is designed to enable the automatic exchange of GloBE Information Returns
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Taiwan: Taipei Tax Bureau urges compliance with branch reporting rules
Taiwan’s National Taxation Bureau of the Ministry of Finance has reiterated that business entities approved to pay business tax on a consolidated basis through their head office must ensure that their branch offices continue to fulfill reporting
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Singapore updates CbC exchange agreement schedule
The Singapore Official Gazette issued Order No. S 64 on 6 February 2026, amending the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 (G.N.
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According to an OECD update, Montenegro, Oman, Panama, Peru, Rwanda, and Uruguay signed the Multilateral Competent Authority Agreement on Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA) and the Addendum to
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Australia: ATO confirms formalisation of GIR MCAA agreement
The Australian Taxation Office has updated its global and domestic minimum tax guidance on 9 February 2026 to reflect Australia's signing of the Multilateral Competent Authority Agreement on the Exchange of GloBE Information Return (GIR MCAA), which
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Switzerland updates CRS MCAA participant list
Switzerland has updated its list of participating jurisdictions under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA). The update was formalised in Decision No. RO 2026 57, gazetted
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Malaysia updates participating and reportable jurisdictions for CRS MCAA
The Inland Revenue Board of Malaysia released the updated lists of jurisdictions for the automatic exchange of financial account information under the CRS Multilateral Competent Authority Agreement (MCAA) on 15 January 2026. The update adds
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Ecuador: SRI updates mining activities information form submission deadlines
The Internal Revenue Service (SRI) issued ResolutioNAC-DGERCGC26-00000001 on 9 January 2026, amending Resolution NAC-DGERCGC25-00000004 to update the submission schedule for the “Formulario Informativo Actividades Mineras” (Mining Activities
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Austria promulgates CARF MCAA crypto-asset information exchange
Austria has issued an official promulgation notice concerning the Multilateral Competent Authority Agreement on Automatic Exchange of Information pursuant to the Crypto-Asset Reporting Framework (CARF MCAA) on 29 January 2026. Under the
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