Monday, April 27, 2026
The Democratic Republic of the Congo officially joined the Yaoundé declaration on 22 November 2025, when the Hon. Dudu Fwamba Likunde Li-Botayi, Minister of Finance, endorsed the initiative. The move underscores the country’s commitment to regional efforts against illicit financial flows through transparency and exchange of information for tax purposes. This announcement was made on...
Luxembourg announced on 28 November 2025 that the income and capital tax treaty with Albania, along with its amending protocol on 27 November 2025, officially entered into force on 25 June 2025. The original treaty, signed on 14 January 2009, marked the first tax agreement between the two countries. It aims to prevent double taxation...
The Australian Taxation Office (ATO) has released Practical Compliance Guideline (PCG) 2025/4, Global and domestic minimum tax lodgment obligations – transitional approach, on transitional approaches for global and domestic minimum tax lodgment obligations. Australia’s minimum tax rules generally apply to fiscal years beginning on or after 1 January 2024, and the final PCG aligns with...
Brazil published Law No. 15.270 in the Official Gazette, enacting several tax measures for companies, including a corporate minimum tax and withholding tax on dividends, on 27 November 2025. This follows after Brazil’s Senate passed Bill 1087/25 on 5 November 2025, which included these tax measures. The key tax measures of Bill 1087/25 are as...
The Australian Taxation Office (ATO) has announced a lodgment deferral for country-by-country (CbC) reporting entities, extending the deadline for filing CbC statements to 30 January 2026. Under the deferral, in-scope entities must lodge all required CbC reporting components — the Local file, Master file and CbC report — by the extended deadline. The extension, published...
Latvia published the Law on Amendments to the Law on Taxes and Duties in the Official Gazette on 21 November 2025, introducing measures to implement Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8), including new reporting and due diligence requirements for crypto-asset service providers. DAC8 provides for the automatic exchange of information on crypto-assets...
The Netherlands and Thailand signed a new income tax treaty on 21 November 2025 during the 4th EU Indo-Pacific Ministerial Forum (IPMF) in Brussels. The new agreement aims to align with the latest international standards and implement recommendations from the OECD/G20 Base Erosion and Profit Shifting (BEPS) framework. The treaty covers a range of taxes,...
Belgium’s government reached a budget agreement for 2026 on 24 November 2025 after months of tense negotiations, Prime Minister Bart De Wever announced. Following a Christmas deadline he set for his five-party coalition, he reached a deal that includes tax increases on share purchases, airplane tickets, and natural gas, as well as a new tax...
Estonia gazetted the law ratifying the income and capital tax treaty with Liechtenstein on 19 November 2025. Signed on 10 July 2025, the agreement seeks to eliminate double taxation and prevent tax evasion. The treaty covers Estonian income tax, Liechtenstein’s corporate income tax, personal income tax, real estate capital gains tax, and wealth tax. It...
Several Trump administration officials are reconsidering the timing of the long-promised semiconductor tariffs, with people familiar with internal discussions indicating that officials have recently begun signalling a slower, more cautious rollout, according to a report by Reuters. Over the past several days, US officials have quietly told industry representatives and government contacts that the rollout...