OECD: Australia, Belgium, Netherlands, New Zealand revise arbitration rules under BEPS MLI
Part VI of the MLI enables jurisdictions that opt in to implement mandatory binding arbitration to resolve disputes arising under tax treaties. The OECD has released updated arbitration profiles for Australia, Belgium, Netherlands, and New
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Peru: BEPS MLI enters into force
Peru’s BEPS MLI entered into force on 1 October 2025 to curb tax treaty abuse and base erosion by multinationals. The Multilateral Convention on Tax Treaty Measures to Counter Base Erosion and Profit Shifting (MLI) has entered into force in
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Mexico updates list of registered non-resident digital service providers
Under the rules, which have applied since 1 June 2020, non-resident digital service providers must register with the Federal Registry of Taxpayers (RFC) to supply services to Mexican users. The Mexican Tax Administration (SAT) issued Official
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Argentina deposits BEPS MLI ratification instrument
The MLI is set to take effect in Argentina starting 1 January 2026. Argentina officially ratified the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) by depositing its instrument
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Czech Republic revises jurisdictions subject to automatic financial information exchange
The list covers 159 jurisdictions, detailing the instruments for information exchange—such as the Mutual Assistance Convention, EU Council Directive 2014/107 (DAC2), and bilateral tax treaties—along with whether each jurisdiction has signed the
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South Africa: SARS consults draft rules for CARF implementation, CRS amendments
The consultation concludes on 3 October 2025. South Africa’s National Treasury and the South African Revenue Service (SARS) introduced draft regulations on 15 September 12025, aimed at enhancing the country's approach to cryptoasset oversight
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Cyprus: FY 2024 CbC report, FY 2025 CbC notification submission deadline set for December
MNE groups must submit CbC reports for the 2024 fiscal year if their year-end is 31 December 2024, as well as CbC notifications for the 2025 fiscal year if their year-end is 31 December 2025. MNE groups in Cyprus must submit country-by-country
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UAE: MoF signs CARF agreement to share crypto tax data, opens public consultation
The consultation ends on 8 November 2025. The UAE’s Ministry of Finance ( MOF) has signed the Multilateral Competent Authority Agreement on the Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF), following its
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Senegal: DGID suspends CbC reporting obligations for FY 2023, 2024
Multinational enterprises with operations in Senegal are not obliged to file country-by-country reports (CbCR) for the FY 2023-2024. Senegal’s tax administration, the Directorate General of Taxes and Domains (DGID), announced in a social
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OECD publishes 2025 peer review compilation on CbC reporting
The OECD peer review report covers 142 jurisdictions that have submitted legislation or information on the implementation of CbC reporting. The OECD has released the Compilation of 2025 Peer Review Reports on Country-by-Country Reporting on 23
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Finland: Government presents 2026 budget to parliament, proposes reduced corporate taxes
The 2026 budget proposal lowers corporate and CO2 fuel taxes while tightening crypto reporting, adjusting VAT, and raising taxes on vehicles, tobacco, alcohol, and soft drinks. Finland’s government has presented the 2026 budget proposal (HE
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US: Treasury consults GENIUS Act implementation
Comments on the ANPRM must be submitted within 30 days of its publication in the Federal Register. The US Treasury Department released an advance notice of proposed rulemaking (ANPRM) on 18 September 2025, seeking public comments on the
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Sweden: Ministry of Finance publishes bill to implement DAC8 Crypto-Asset Reporting, CARF
The bill concerns the exchange of information on crypto-assets, where the requirements of DAC8 are implemented together with CARF as a single unit. Sweden has published draft legislation through its Ministry of Finance to align with Council
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Sri Lanka becomes member of global forum on tax transparency, information exchange
As a new Global Forum member, Sri Lanka will benefit from the induction programme, a comprehensive multi-year capacity-building programme aimed at helping new members implement and benefit from the above-mentioned standards. The OECD announced
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South Africa: SARS consults customs rules for transfer pricing adjustments
The consultation is set to conclude on 3 October 2025. The South African Revenue Service (SARS) has initiated a public consultation regarding draft changes to the rules under sections 40, 41, and 120 of the 1964 Customs and Excise Act, relating
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Georgia expands BEPS MLIs coverage with 22 new tax treaties
Georgia's Parliament Foreign Relations Committee approved ratifying several international agreements, including an update to Georgia's MLI reservations and notifications originally submitted on 29 March 2019. The Foreign Relations Committee of
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Finland: MoF consults DAC9 reporting rules
The consultation is set to conclude on 26 September 2025. Finland’s Ministry of Finance has initiated a public consultation on 15 September 2025 for the implementation of the Amending Directive to the 2011 Directive on Administrative
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Ukraine sets deadline for 2024 transfer pricing report, notification
STS has announced the deadline to submit 2024 transfer pricing report and notification of participation in an international corporate group of companies. Regfollower Desk Ukraine’s State Tax Service (STS) announced on 11 September that the
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