OECD: Presentation of the Side by Side Rules
On 13 January 2026 the OECD held a webinar to discuss the side-by-side arrangements issued earlier in the month. The side-by-side (SbS) arrangement would be available where a country’s tax regime has similar policy objectives and scope to the
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OECD: Side by Side Arrangement on Global Minimum Tax
On 5 January 2026 the OECD issued a document with the title Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two), Side-by-Side Package. This document set out more details of the
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WTO: Updated Global Trade Outlook
The October 2025 update of the Global Trade Outlook and Statistics noted that the WTO forecast for world merchandise trade volume growth in 2025 has risen to 2.4% (which is higher than the estimate of 0.9% in the interim outlook in August) 2025.
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IMF: How Partnership Underpins Revenue Mobilisation
The IMF/World Bank annual meetings were held from 13 to 18 October 2025. On 15 October 2025 a capacity development talk with the title How Partnership Underpins Revenue Mobilisation looked at how the IMF had supported capacity development in
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IMF: Taxing for Take-Off
At the IMF annual meetings from 13 to 18 October 2025, an Analytical Corner introduced by Matthieu Bellon and Ross Warwick with the title State Capacity, Growth and Institutions: Taxing for Take-Off looked at the minimum level of revenue that is
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OECD responds to G7 statement on US exemption from global minimum tax
The G7's side-by-side arrangement aims to limit corporate tax competition, protect government tax bases, and provide businesses with stable, predictable international tax frameworks. The OECD Secretary-General issued a statement on 28 June 2025
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OECD publishes report on tax administration digitalisation initiatives
The report highlights data from the Inventory of Tax Technology Initiatives (ITTI) for 54 OECD FTA members. The OECD has released a report, Tax Administration Digitalisation and Digital Transformation Initiatives, on 17 June 2025, summarising
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OECD releases report on digitalisation of tax administration
The OECD report details tax administration's digitalisation and transformation efforts. The Organisation for Economic Cooperation and Development (OECD) has released a report, Tax Administration Digitalisation and Digital Transformation
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US: CRS publishes report on enforcing remedies for unfair foreign tax practices
The US House of Representatives passed the One Big Beautiful Bill Act on 22 May 2025, now with the Senate. A key tax measure includes adding section 899, "Enforcement of Remedies Against Unfair Foreign Taxes," to the Code. The US Congressional
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OECD report highlights tax transparency progress in Latin America
The OECD has published the "Tax Transparency in Latin America 2025" report, showcasing progress in regional efforts to enhance tax transparency and combat tax evasion and illicit financial flows in Latin America. The OECD has announced the
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EU Council stresses international tax cooperation and anti-evasion efforts in development financing
The EU Council released its conclusions and a press release on 26 May 2025, ahead of the 4th International Conference on Financing for Development. The Council of the European Union has released its conclusions and a press release on 26 May
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OECD reports Asia’s tax transparency gains
The report highlights efforts to implement global tax transparency standards across Asia, combat illicit financial flows, and boost domestic resource mobilisation through the Asia Initiative. The OECD’s Global Forum on Transparency and Exchange
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EU Commission unveils strategy to streamline single market
The European Commission released a communication on 21 May 2025 outlining a strategy to strengthen and simplify the EU Single Market. The document emphasises the Single Market as a cornerstone of the EU's growth, competitiveness, and resilience,
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Australia: Productivity Commission consults corporate tax reform, reduce regulatory impact on businesses
The Australian Productivity Commission is seeking policies to enhance economic resilience and productivity. Feedback is open until 6 June 2025. The Australian Productivity Commission has opened a consultation for a corporate tax reform to build a
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EU publishes DAC9 directive for top-up tax information return
The EU has published the Council Directive (EU) 2025/872 of 14 April 2025 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9) in the Official Journal of the European Union on 6 May 2025. The directive
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EU Parliament tax panel debates green shift, competitiveness and simplification
The European Parliament's Subcommittee on Tax Matters (FISC) organised a public hearing on "The role of tax in aligning the green transition and competitiveness" On 24 April 2025. At the hearing, experts were questioned on the role that tax
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European Commission opens consultation on EU capital markets barriers
The European Commission has launched a targeted consultation to identify key barriers, including tax issues, that hinder the integration of capital markets across the EU. The consultation is part of the European Commission's Savings and Investments
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UN Framework Convention on International Tax Cooperation releases Roadmap and Working Methods
The Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation has released a Roadmap and working methods on 4 April 2025 for developing the Framework Convention and two initial protocols. It outlines
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