The OECD issued an update on 31 March 2025, in which Guernsey has been added as a jurisdiction with a qualified income inclusion rule (IIR), domestic minimum top-up tax rule (QDMTT), and meeting QDMTT safe harbor standards. This should prevent

The Caribbean Community (CARICOM) announced on 31 March 2025 that it is updating its tax treaty to align it with international standards and rules. "The CARICOM Council for Finance and Planning (COFAP) recognises the importance of tax cooperation

The OECD has released an updated edition of the Central Record of Legislation with Transitional Qualified Status for the Pillar 2 global minimum tax as of 31 March 2025. The global minimum tax follows a rule order that limits applying minimum tax

The OECD has released a working paper titled Corporate income tax, investment, and the Net-Zero Transition: Issues for consideration on 20 March 2025. Achieving net-zero climate goals requires significant private-sector investment in clean

The OECD has released the Investment Tax Incentives Database 2024 update on 19 March 2025. The 2024 update of the OECD Investment Tax Incentives Database (ITID) provides insights into corporate income tax (CIT) incentives for investment in 70

The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) of the OECD has published five new peer review reports on transparency and exchange of information on request (EOIR) for Armenia, the British Virgin