Luxembourg-Saudi Arabia DTA entered into force

Bahrain issued Law (32) of 2026 on 14 June 2026, approving the ratification of the income tax treaty with Saudi Arabia. Signed on 3 December 2025, the provisions of the agreement apply to Bahrain corporate income tax as well as Saudi Zakat and

Luxembourg’s Administration of Direct Contributions (ACD), on 17 June 2026, published a Frequently Asked Questions (FAQ) document providing further guidance on the implementation of the Pillar Two Law of 22 December 2023 on minimum effective

The  Advocate General (AG) Juliane Kokott of the Court of Justice of the European Union (CJEU) has issued her opinion in Case C-138/24, involving an infringement claim by the European Commission against the Grand Duchy of Luxembourg on 18 June

Saudi Arabia's Zakat, Tax and Customs Authority (ZATCA), on 21 June 2026, reminded VAT-registered businesses with revenues from goods and services exceeding SAR 40 million to submit their VAT returns for May 2026 by 30 June 2026. ZATCA urged

Saudi Arabia’s Council of Ministers has approved amendments to the GCC Unified VAT Agreement on covering cross-border supplies within the Gulf, VAT recovery mechanisms, import VAT collection, and the sharing of tax information between member state

Luxembourg's tax administration has issued a circular  on 1 June 2026, clarifying the VAT treatment of photovoltaic (PV) installations, setting out how VAT obligations and deduction rights apply depending on how the electricity generated by the