OECD: Forum on Tax Administration approves new cooperative efforts to streamline compliance, address tax gaps
The OECD Forum on Tax Administration (FTA) held its 18th annual Plenary meeting in Cape Town, South Africa, on 18–20 November 2025, bringing together tax commissioners and delegates from 49 jurisdictions, as well as representatives from
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Colombia: DIAN proposes new legislation to modernise customs regime
Colombia’s government has submitted Bill 312 of 2025 to the General Secretariat of the Colombian Senate on 30 October 2025. The bill seeks to update and streamline the customs sanctions regime by redefining infractions as grave, serious, or
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Ireland publishes feedback statement on interest tax reform
Ireland’s Tánaiste and Minister for Finance Simon Harris T.D. has published a Feedback Statement for Phase One of the reform of Ireland’s taxation regime for interest. This announcement was made on 21 November 2025. The statement aims to
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US: IRS resumes normal operations following 2025 appropriations lapse
The US Internal Revenue Service (IRS) has announced the resumption of regular operations following the 2025 government funding lapse on 19 November 2025. As full operations recommenced, it is important for taxpayers and tax professionals to be aware
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EU Commission consults e-invoicing regulations in public procurement
The EU Commission has launched a consultation on 19 November 2025 on its plans to revise EU rules on electronic invoicing in public procurement to address shortcomings in the current framework, promote harmonised e-invoicing across the EU, and
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Colombia: Government moves forward with customs sanctions reform bill
The Colombian Government has formally submitted a bill to create a new customs sanctions regime, fulfilling requirements set by the Constitutional Court under ruling C-072 of 2025. The initiative, filed as No. 312, must be enacted no later than 20
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Mexico: SAT expands taxpayer services with two new offices
Mexico’s Tax Administration Service (SAT) has opened two new Tax Service Modules (MST) in Tulum, Quintana Roo, and Tekax, Yucatán, expanding its nationwide network to 164 offices. This announcement was made on 18 November 2025. The Tulum
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Denmark: Ministry of Taxation proposes draft tax and duty reforms targeting environment, transport
Denmark’s Ministry of Taxation has released a draft legislation (2025/1 LSF 79) on 19 November 2025, proposing multiple changes to various tax and duty laws, focusing primarily on environmental and transportation policy. The draft bill
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Malaysia: MoF presents 2025 Finance Bill, proposes new capital gains tax rules
Malaysia’s Ministry of Finance has presented the Finance Bill 2025 and Measures for the Collection, Administration and Enforcement of Tax Bill 2025 for the first reading in parliament on 18 November 2025. The Bill proposes amendments to
See MoreIreland: Revenue updates eTC requirements for liquor, corrects title of certain fuel licences
The Irish Revenue has updated its Tax & Duty Manual on Electronic Tax Clearance (eTC) under eBrief No. 215/25 on 17 November 2025. The amendments include the addition of Producer’s Retail On-Licence and Producer’s Retail Off-Licence to the
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France delays CVAE abolition, revises rates and CET cap
France announced on 19 November 2025, a postponement of the definitive abolition of the Cotisation sur la Valeur Ajoutée des Entreprises (CVAE) and updated key rates under Law No. 2025-127 of 14 February 2025 on Finance for 2025. CVAE rate
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Russia: State Duma passes major tax reform bill, introduces sector-specific measures
Russia’s State Duma has approved in its third reading a wide-ranging tax policy bill introducing new personal income tax (PIT) benefits, expanding support for families and participants in the Special Military Operation (SMO), and revising several
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OECD publishes 2025 Update to Model Tax Convention
The OECD published the 2025 Update to the OECD Model Tax Convention on 19 November 2025, incorporating the changes approved by the OECD Council on 18 November 2025. The update reflects the latest developments in international taxation and offers
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Finland announces BEPS MLI implementation for tax treaty with Argentina
Finland issued Notice 51/2025 on 3 November 2025, announcing that the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) will enter into force for its 1994 income and capital tax treaty
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OECD highlights tax simplification to strengthen certainty and economic growth
The OECD has released a report titled “Enhancing Simplicity to Foster Tax Certainty and Growth” on 18 November 2025. Taxation of cross-border business activity is inherently complex for taxpayers and governments. Taxpayers operating across
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Ghana: MoF presents 2026 budget, proposes VAT reforms
Ghana's Ministry of Finance has presented the 2026 Budget Speech to parliament on 13 November 2025, introducing various tax measures, including VAT reforms. The key tax measures are as follows: VAT reforms Ghana's government is proposing
See MoreRussia: State Duma approves key tax policy bill, introduces incentives for businesses and individuals
Russia’s State Duma approved in its second reading of a bill outlining major directions of the country’s tax policy, incorporating proposals from businesses and government agencies, and implementing directives from the President and Government
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UK: HMRC urged large businesses to review of management expenses
The UK’s tax authority, HMRC has written to holding companies with overseas subsidiaries urging them to review the tax treatment of management expenses claimed where those expenses may benefit a connected party. The letters are part of an
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