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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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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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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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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Indonesia mandates income tax withholding by e-commerce and online platforms
The regulation introduces income tax withholding requirements for both domestic and foreign e-commerce and online marketplace operators. Indonesia's Ministry of Finance announced Regulation No. 37 of 11 June 2025 (PMK37/2025) on 14 July 2025,
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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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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
See MoreEU, Switzerland to amend agreement on automatic financial information exchange
The agreement enables automatic financial account information exchange between EU Member States and Switzerland under the OECD's Common Reporting Standard (CRS). The European Commission has proposed a Council Decision on 10 July 2025 to amend the
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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
See MoreChile sets rules for digital platforms to verify users’ tax registration and compliance
Chilean digital payment platforms must ensure users report business activity to the SII, starting 1 October 2025. Chile’s tax authority (SII) has published Resolution Ex. 79-2025 on the SII's website on 26 June 2025. This regulation
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Netherlands submits draft bill for DAC8 implementation to parliament
The initial reporting of information is required by 31 January 2027, concerning the year 2026. The Netherlands Ministry of Finance notified the House of Representatives on 7 July 2025, regarding the submission of a draft bill to implement Council
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Italy signs DPI MCAA for automatic exchange of digital platform income data
A total of 31 jurisdictions have signed the DPI MCAA as of 3 July 2025. Italy has signed the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI MCAA) under the OECD
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Norway proposes phased B2B e-invoicing and digital bookkeeping mandate
The deadline for sending feedback is 31 October 2025. Norway's Ministry of Finance has initiated a public consultation on 1 July 2025, regarding the proposed mandatory digital bookkeeping and B2B e-invoicing for all domestic and foreign entities
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Italy gazettes law authorising government to implement DAC8
The law establishes the European Delegation Law 2024, allowing the government to directly implement EU Directives through Legislative Decrees without further parliamentary approval. Italy has published Law No. 91 of 13 June 2025 (the European
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Finland: MoF consults on DAC8 reporting rules
Comments from interested parties are due by 10 August 2025. Finland’s Ministry of Finance is conducting a public consultation on implementing the Amending Directive (2021/514) to the 2011 Directive on Administrative Cooperation (DAC8) into
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Kenya enacts Finance Act 2025, reduces corporate tax rates
The Finance Act 2025 allows NIFCA-certified companies to benefit from reduced corporate tax rates, tax exemptions on dividends with reinvestment conditions. Kenya’s President William Ruto signed the Finance Act 2025 into law on 26 June
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Slovak Republic: President signs DAC8, excise duty, and tax rate amendments
The President signs DAC8 bill, streamlines excise registration, standardises CNG/LNG tax, adjusts product tax rates, and cuts VAT on select goods. The Slovak Republic’s President has signed a bill amending the Act on Automatic Exchange of
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