Tuesday, February 24, 2026
Austria has issued an official promulgation notice concerning the Multilateral Competent Authority Agreement on Automatic Exchange of Information pursuant to the Crypto-Asset Reporting Framework (CARF MCAA) on 29 January 2026. Under the promulgation notice, the Multilateral Agreement is deemed to have been signed by the competent Austrian authority in line with a declaration submitted on...
Rwanda has gazetted the ratification of its income tax treaty with Hong Kong, which was formalised in Law No. 004/2026 on 1 February 2026. The agreement, originally signed on 9 October 2025, sets the framework for cross-border taxation and investment. The treaty will enter into force once ratification instruments are exchanged. In Hong Kong, it...
The income tax treaty between Italy and Kosovo, signed on 22 June 2021, entered into force on 21 December 2025 and applies from 1 January 2026. This agreement aims to eliminate double taxation on income and prevent tax evasion and avoidance between the two countries. It covers personal and corporate income taxes in both countries,...
Poland’s Council of Ministers approved legislation on 3 February 2026 to simplify tax law, reduce bureaucracy, and provide clearer rules and stronger protections for taxpayers. The reforms are designed to make tax processes more predictable, shorten case resolution times, and allow authorities to focus on serious violations rather than minor errors. Streamlined reporting of tax schemes...
The Indian Income Tax Department filed a special leave petition before the Supreme Court on 30 January 2026, challenging a Bombay High Court ruling that held Dividend Distribution Tax (DDT) could be limited by applicable tax treaties. The appeal seeks to overturn a decision that could trigger significant refund claims if upheld. High Court redefines...
The digital trade agreement between the European Union and Singapore, signed on 7 May 2025, came into effect on 1 February 2026. The agreement represents a step forward in the EU’s trade policy, supporting competitiveness, strengthening economic security, and creating new opportunities for citizens and businesses. The DTA strengthens bilateral trade by setting transparent rules...
The OECD has released updated guidance by the Inclusive Framework on BEPS on 2 February 2026, aimed at improving tax certainty by helping tax administrations and taxpayers resolve cross-border tax treaty disputes in an efficient, effective and timely manner. The Manual on Effective Mutual Agreement Procedures (MEMAP): 2026 Edition serves as a roadmap for navigating...
The Organisation for Economic Cooperation and Development (OECD) published an updated list of signatories, including their signing dates, to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA) on 2 February 2026. Australia is the latest signatory to the GIR MCAA, signing on 28 January 2026. The...
The Czech Republic Chamber of Deputies (lower house) is reviewing a draft law, submitted on 5 February 2025, aimed at implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226) and the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC9, 2025/872) into domestic law. DAC8 requires crypto asset service providers...
The Australian Taxation Office (ATO) has released updated guidance on What attracts our attention, outlining the behaviours, characteristics, and tax matters that may draw scrutiny. The guidance highlights a wide range of factors associated with privately owned and high-wealth groups that could trigger ATO attention. The following behaviours and characteristics may attract attention: Tax or...