Switzerland: National Council approves CARF MCAA, Addendum to CRS MCAA
National Council approves CARF MCAA and CRS MCAA Addendum for enhanced tax information exchange. Switzerland’s National Council (Nationalrat) approved the Multilateral Competent Authority Agreement under the Crypto-Asset Reporting Framework
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Australia strengthens beneficial ownership transparency, expands small business asset deductions
The key measures focus on improved beneficial ownership disclosure for listed entities and the extension of the instant asset write-off for small businesses. The Treasury Laws Amendment (Strengthening Financial Systems and Other Measures) Bill
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Australia, New Zealand agree on arbitration framework under BEPS MLI
The Memorandum of Arrangement sets out rules for arbitration requests, required information, arbitrator appointments, and the overall arbitration process. The Australian Taxation Office (ATO) and New Zealand signed a Memorandum of Arrangement
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OECD releases updated signatory list for GIR MCAA
Switzerland is the latest signatory to join the GIR MCAA. The OECD has released the list of 16 countries that have signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) as of 19 September
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Switzerland signs up for GIR MCAA
Switzerland signed the GIR MCAA, joining 15 other jurisdictions to facilitate standardised GloBE information exchange for MNE Groups. According to an OECD update released on 4 September 2025, Switzerland signed the Multilateral Competent
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OECD publishes updated signatory list for GIR MCAA
The latest signatories now include the Netherlands, Austria, Belgium, Denmark, France, Ireland, Italy, Japan, Luxembourg, New Zealand, Portugal, the Slovak Republic, South Korea, Spain, and the UK. The OECD has released the list of 15 countries
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UAE signs multilateral agreement on crypto asset tax reporting
The UAE has signed the OECD’s Multilateral Competent Authority Agreement under the Crypto-Asset Reporting Framework, joining 51 countries in standardising automatic tax information exchange for crypto transactions. The UAE signed the
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Netherlands joins GIR MCAA
As of the OECD update of 26 August 2025, the GIR MCAA has been signed by 15 jurisdictions. The Netherlands has signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA), under Pillar Two of the OECD/G20
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Poland: MoF announces measures to combat aggressive transfer pricing strategies
The new measures assist the National Tax Administration in detecting and countering large corporations that evade or underreport their income tax. Poland’s Ministry of Finance has announced two new measures on 19 August 2025, to tackle
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Poland: MoF consults on draft DAC8, DAC9 implementation bill
The deadline for submitting comments is 18 August 2025. Poland’s Ministry of Finance initiated a consultation regarding Draft Bill No. UC110 on 25 July 2025. The bill focuses on implementing mandatory automatic exchange of information (AEOI)
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OECD releases updated reporting formats for global minimum tax, CARF, issues new FAQs on CARF, CRS
The OECD has released XML Schemas and User Guides to facilitate reporting and information exchange under the Global Minimum Tax and CARF. As part of ongoing efforts to enhance tax transparency and improve international tax compliance, the OECD
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OECD updates signatories list for MCAA-CbC as of July 2025
The last updated list of signatories for MCAA-CbC was released in April 2025. The Organisation for Economic Cooperation and Development (OECD) released an updated list of signatories, along with their signing dates, for the Multilateral
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Argentina joins CRS MCAA
As of 25 July 2025, 55 jurisdictions have signed the Addendum to the CRS MCAA. Argentina signed the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA) on 1 July
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European Commission adopts proposal for council decision on amending protocol to AEOI-CRS agreement with Andorra
The European Commission adopted a decision on 17 July 2025 to authorise signing a protocol with Andorra for automatic exchange of financial account information under the OECD's common reporting standard. The European Commission (EC) adopted
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OECD publishes peer review reports on tax information exchange for Honduras, Madagascar, Mongolia, Oman, Trinidad and Tobago
The reports were approved by the Global Forum's dedicated Peer Review and Monitoring Group in June 2025 and subsequently adopted by the Global Forum members. The OECD has published new peer review reports on tax information exchange for Honduras,
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EU publishes implementing regulation to facilitate automatic exchange of tax information under DAC9
The EU's implementing regulation under DAC9 aims to enable automatic information exchange between Member States through technical solutions. The European Commission has published the implementing regulation in the Official Journal of the EU
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Poland: MoF issues guidance on beneficial ownership for withholding tax
The guidance provides clarification of the application of the beneficial owner clause for withholding tax under Corporate and Individual Income Tax Laws. Poland’s Ministry of Finance has issued guidance on 3 July 2025, regarding the application
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Slovak Republic adopts DAC8 law
The bill will take effect on 1 January 2026. The Slovak Republic has published a bill amending the Act on Automatic Exchange of Information on Financial Accounts for Tax Administration purposes in the Collection of Laws on 10 July 2025. This
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