EU: European Commission updates public CbC reporting taxonomy, technical guidance
The European Commission has updated its Public Country-by-Country (CbC) Reporting Taxonomy project, originally launched in 2025 to support the preparation of public CbC reports. Following a review initiated in January 2026, the Commission has
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France issues rules for preparing, filing CbC reporting
France has published the Order of 3 July 2026 in the Official Gazette on 9 July 2026, establishing the rules for preparing and filing the profit tax information declaration (Public Country-by-Country Report) required under the French Commercial
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Vietnam gazettes decree updating transfer pricing rules
Vietnam has published Decree No. 255/2026/ND-CP, issued on 30 June 2026, introducing a new framework for tax administration of enterprises engaged in related-party transactions. The Decree sets out the principles, methods and compliance requirements
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US: IRS reviews CbC report exchange status, makes no changes
The US Internal Revenue Service (IRS) published a reviewed version of its Country-by-Country (CbC) Reporting Jurisdiction Status Table on 1 July 2026. The previous update, released on 1 July 2025, reflected the addition of the competent authority
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Australia: ATO updates public CbC reporting guidance
The Australian Taxation Office (ATO) issued new guidance on public country-by-country (CbC) reporting on 9 June 2026. Australia's public CbC reporting rules apply to reporting periods commencing on or after 1 July 2024, with reports required to be
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Kenya refines country-by-country reporting rules in Finance Bill 2026
Kenya’s Finance Bill, 2026, introduces significant updates to Country-by-Country (CbC) reporting through amendments to the Income Tax Act. These changes focus on refining definitions and aligning statutory references to ensure clarity and
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Australia: ATO announces first public CbC report deadline
The Australian Taxation Office (ATO) has issued a notice on 15 May 2026, reminding entities with a reporting period ending on 30 June 2025 that the deadline for lodging the public CbC report is 30 June 2026. The ATO is continually updating its
See MoreAustralia: ATO clarifies general purpose financial statement filing obligations
The Australian Taxation Office (ATO) has issued a notice on 28 April 2026 outlining which entities are required to lodge a general purpose financial statement. Lodging a general purpose financial statement (GPFS) is a crucial step for various
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India: CBDT rolls out 2026 income tax rules with expanded transfer pricing framework
India’s Central Board of Direct Taxes (CBDT) issued Notification No. 22/2026 on 20 March 2026 under the Income Tax Act, 2025, introducing the Income Tax Rules, 2026. The rules provide a comprehensive framework for income tax administration,
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UK: HMRC updates CbC reporting guidance
UK’s His Majesty's Revenue and Customs (HMRC) updated its country-by-country reporting (CbCR) guidance on 17 March 2026, clarifying which entities must report, how to register and submit reports, and the process for agents seeking
See MoreVietnam: MoF drafting new transfer pricing, taxpayer obligations, CbC reporting rules
The Vietnamese Ministry of Finance (MoF) is preparing a draft Decree on tax administration for related-party transactions of enterprises with affiliated relationships, in line with the Law on Tax Administration No. 108/2025/QH15. The new
See MoreAustralia: ATO releases public country-by-country reporting compliance guidance
The Australian Taxation Office (ATO) has released instructions to complete the public country-by-country report on 3 March 2026. The instructions include: Public CBC report overview Overview of Public CBC report instructions and publishing
See MoreFrance simplifies EU public CbC reporting rules
France adopted new rules on 28 December 2025 to streamline compliance with the EU public CbC reporting directive (Directive (EU) 2021/2101), fully aligning national law with EU requirements and implementing the multiple reporting exemption. The
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Belgium updates Local File form, clarifies use of ‘Termination of CBC notification obligation’
Belgium’s Federal Public Service (SPF) Finance has released a BEPS13 News update detailing the new Local File form issued in December 2025 and providing guidance on using the “Termination of notification obligation” for CbC filings
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Switzerland updates CbC reporting list
Switzerland has updated its list of jurisdictions for the automatic exchange of Country-by-Country (CbC) reports under the Multilateral Competent Authority Agreement on Automatic Exchange of Country-by-Country Reports (CbC MCAA). Decision No. RO
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Luxembourg: Government Council updates CbC reporting jurisdiction list
Luxembourg’s Government Council chaired by Prime Minister Luc Frieden, met on 16 January 2026 to review international, European, economic, social and financial policy matters and to adopt a series of legislative and regulatory measures. Among
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Colombia: DIAN publishes 2026 tax calendar with income tax, VAT, transfer pricing deadlines
Colombia’s National Directorate of Taxes and Customs (DIAN) published the 2026 tax calendar on 26 December 2025, outlining the deadlines and dates that individuals, legal entities and other taxpayers must follow to comply with their national tax
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Iceland: Revenue and Customs announces 2025 CbC report submission deadline
Iceland’s tax authority, the Revenue and Customs, has published a notification regarding the annual filing of the Country-by-Country (CbC) report on 25 November 2025. Pursuant to Act no. 90/2003 on income tax, entities subject to
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