IMF Recommends Tax and Social Security Reforms in China
On 18 February 2026 an IMF Country Focus was published, generally based on the report issued by the IMF following consultations with China under Article IV of the IMF’s articles of agreement. China’s economy has remained resilient through
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UN: Discussion of Protocol on Dispute Prevention and Resolution
In February 2026 the intergovernmental negotiating committee (INC) continued discussions on the UN Framework Convention on International Tax Cooperation, looking at the early Protocol on tax dispute resolution. Dispute resolution
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UN: Intergovernmental Negotiating Committee Discusses Cross-Border Services Protocol
In February 2026 the intergovernmental negotiating committee (INC) continued discussions on the UN Framework Convention on International Tax Cooperation, looking at the early Protocol on taxation of cross-border services. With increasing
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UN: Meeting of Committee to Discuss Framework Convention on International Tax Cooperation
The intergovernmental negotiating committee (INC) met in February 2026 to continue discussions on the UN Framework Convention on International Tax Cooperation and the two early Protocols on taxation of cross-border services and tax dispute
See MoreWTO: Meeting of Ministers to Discuss Reform
On 11 February 2026 the director-general of the World Trade Organization (WTO) indicated that the WTO ministerial meeting in Cameroon in March 2026 will aim to make progress in reforming the organisation. The director-general has emphasised that the
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ICC: Economic Impact of UN Model Article 12AA on Cross-Border Services
A report released by the International Chamber of Commerce (ICC) on 3 February 2026 assesses the potential economic impact of the new UN Model Article 12AA on taxation of cross-border services. The new services article was designed to strengthen
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WHO: Report on Taxes on Sugar Sweetened Beverages
On 13 January 2026 the World Health Organisation (WHO) released the Global Report on the Use of Sugar-Sweetened Beverage Taxes 2025. The report looks at taxes applied to sugar-sweetened beverages (SSBs) in 2024 at the global level. The report
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WHO: Global Report on the Use of Alcohol Taxes 2025
On 13 January 2026 the World Health Organisation (WHO) released the Global Report on the Use of Alcohol Taxes 2025. The report looks at the taxes applied to alcoholic beverages in 2024, compares their design and measures tax levels across countries
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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
See MoreFiji joins OECD–Council of Europe mutual assistance convention
The Cabinet of Fiji approved the signing of the OECD–Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, as updated by the 2010 protocol, on 6 January 2026. This marks the final step for the country’s removal from
See MoreOECD: 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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Algeria gazettes mutual assistance convention
Algeria published in the Official Gazette the decree ratifying the OECD–Council of Europe Convention on Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention) as amended by the 2010 protocol on 30 November
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OECD: Zimbabwe joins mutual assistance convention
Zimbabwe must ratify the Convention and deposit the ratification instrument for it to take effect in the country. The OECD reported that Zimbabwe signed the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters (as
See MoreOECD 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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