Belgium issues guidance on Pillar One Amount B
The Belgian Ministry of Finance has released Circular 2026/C/45 on 19 March 2026, introducing an addendum to the transfer pricing guidance set out in Circular 2020/C/35. The Circular clarifies how multinational enterprises should apply
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Poland proposes new digital services tax legislation
Poland’s Ministry of Digital Affairs announced on 27 January 2026 that it has submitted draft legislation to introduce a Digital Services Tax (DST). First discussed in August 2025, the draft proposes a DST of up to 3% on a broad range of
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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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Poland: Ministry of Digital Affairs to further consult on proposed digital services tax
The meeting will be held on 17 September at the Ministry of Digital Affairs. Poland’s Ministry of Digital Affairs announced on 1 September 2025 that it will host another series of meetings devoted to consultations on the introduction of a
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Chile: SII updates rules for digital platforms to confirm users’ tax registration
The new rules mandates digital payment and intermediation platforms to verify users' compliance with business activity obligations through the SII platform’s “situación tributaria” option, API tax ID queries, or other SII-provided digital
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Luxembourg approves draft laws on Pillar Two, crypto reporting
The approved draft laws transpose DAC 8 and DAC 9, introducing new crypto reporting obligations and implementing Pillar Two top-up tax information exchange, among others. Luxembourg’s Government Council approved a series of draft laws and
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Denmark updates DAC7 guidance for platform reporting obligations
Revised guidance outlines 2024 platform income reporting rules and updates for rental platforms. Denmark’s tax authorities have released revised guidance on implementing the Amending Directive to the 2011 Directive on Administrative Cooperation
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US: IRS withdraws final rule on digital asset reporting
The final rule stated that it became effective on 28 February 2025. The US Internal Revenue Service (IRS) has issued a final rule revoking its December 2024 rule on "Gross Proceeds Reporting by Brokers that Regularly Provide Services
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Finland: MoF consults on DAC7 reporting rules extension
The consultation proposes expanding digital platform operators' reporting obligations to the Finnish Tax Administration for sales and rentals. Finland’s Ministry of Finance has initiated a public consultation on 25 June 2025 pertaining to the
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US: Maine to broaden sales tax to include digital content
Maine's new budget law will impose a 5.5% sales tax on streaming platforms and digital services starting 1 January 2026. Maine Governor Janet Mills signed a new budget law (LD 210) on 23 June 2025, which expands the state’s sales tax to include
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Philippines commits to implementing CARF for crypto-assets
The implementation of the Crypto-Asset Reporting Framework (CARF) is aimed at combating cross-border tax evasion and illicit financial flows. The Philippines Department of Finance (DOF) announced its commitment to adopting the Crypto-Asset
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Ireland: Revenue updates guidance on DAC, equivalent frameworks
Irish Revenue updated its Tax and Duty Manual to include Ireland’s adoption of the DAC directives and equivalent international information exchange frameworks. The Irish tax authority (Revenue) has published eBrief No. 118/25 on 16 June 2025,
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Latvia approves draft law for partial DAC8 implementation
Latvia has approved a draft law to implement DAC8, introducing new reporting and due diligence rules for crypto-asset service providers. Most rules will take effect on 1 January 2026. Latvia’s government has approved a draft law to implement
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Lithuania tightens DAC7 rules for platform operators and cross-border data exchange
Lithuania’s State Tax Inspectorate has amended Order No. VA-95 to align with the EU’s DAC7 Directive on 23 April 2025. From 24 April 2025, all platform operators—including those represented by another operator—must file an annual XML
See MoreUS: Trump overturns digital asset reporting regulations
US President Donald Trump signed into law H.J.Res.25 (Congressional Review Act Disapproval Resolution on Cryptocurrency Broker Reporting from the IRS) on 10 April 2025, a joint resolution of disapproval aimed at overturning the final regulations
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Australia to tax digital assets under current tax laws
Australia’s government announced its upcoming initiative regarding the development of its digital asset industry on 21 March 2025. The Albanese Government is developing a fit for purpose digital asset regime to help build a more dynamic and
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Israel proposes withholding tax on digital asset transactions
Israel’s government proposed draft regulations on 21 November 2024 to impose withholding tax on digital asset transactions, including cryptocurrencies, tokens, and non-fungible tokens (NFTs). A recent ministerial memorandum clarified that
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EU Commission seeks feedback on DAC7 rules
The European Commission has initiated a feedback period from 4 February 2025 to 4 March 2025 on a draft regulation detailing the statistical data Member States must provide to evaluate the Amending Directive to the 2011 Directive on Administrative
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