IMF Report on Canada Recommends Tax Changes
On 21 January 2026 the IMF issued a report following consultations with Canada under Article IV of the IMF’s articles of agreement. The report notes that Canada is adjusting the significant trade shock caused by US tariff increases and the limited
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IMF Working Paper: Benefits of Setting Up a Large Taxpayer Office
On 20 February 2026 an IMF working paper was published with the title Who Pays When Tax Administration Improves? Revenue, Compliance, and Behavioural Responses to Georgia’s Large Taxpayer Office. The authors, J. Atsebi, M. Chikviladze, M. Das, E.
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World Bank: Advantages of Improving Health Financing
A World Bank Brief of 15 January 2026 looked at how money is collected, managed, and spent to pay for health services. Effective health financing helps people access the healthcare they need without causing financial hardship. The financing improves
See MoreIMF Recommends Tax and Spending Reforms for Germany
On 12 February 2026 the IMF issued a report following consultations with Germany under Article IV of the IMF’s articles of agreement. The economic shocks in recent years and weak underlying productivity growth contributed to two years of negative
See MoreIMF Report Recommends Tax and Spending Reforms for Australia
On 15 February 2026 the IMF issued a report following consultations with Australia under Article IV of the IMF’s articles of agreement. Economic growth increased to 2.1%, year on year, in the third quarter of 2025, as private demand recovered,
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IMF Report Looks at the Fiscal Policy of Japan
On 17 February 2026 the IMF issued a report following consultations with Japan under Article IV of the IMF’s articles of agreement. The report notes that Japan’s economic growth has been resilient following the global economic shocks, but this
See MoreIMF 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
See MoreUN: 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
See MoreUN: 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
See MoreWHO: 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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