Sunday, May 17, 2026
The Dutch Tax Authority’s Pillar Two Knowledge Group has issued a series of positions on the application of the Minimum Tax Act 2024. These guidelines provide clarification on how the Act should be applied in relation to various specific issues under the Pillar Two framework. These guidances clarify specific definitions and technical applications of the...
Finland’s Tax Administration issued a comprehensive guidance on simplified tax calculation provisions under the Minimum Tax Act (1308/2023) on 13 April 2026, offering significant relief to large multinational and domestic groups navigating complex reporting requirements. The provisions, which incorporate OECD guidelines updated through January 2026, aim to reduce the administrative burden during the early implementation...
The UAE Federal Tax Authority (FTA) has issued an updated Policy on Issuing Clarifications and Directives, amended by Decision No. 2 of 23 February 2026 and effective from 1 March 2026. A key update is the introduction of Directives on Tax Transactions, a new category of public decisions that set out how tax legislation applies...
Argentina has ratified its income and capital tax treaty with Austria through Law 27803, published in the Official Gazette on 10 April 2026. The President of Argentina formalised the ratification by signing Decree No. 233/2026 on 9 April 2026. The tax agreement, originally signed on 6 December 2019, will come into effect once both countries...
The Italian Tax Court of Appeals of Abruzzo delivered a decision on 17 February 2026 (Decision 93/2026), allowing a US corporation to benefit from a reduced 1.2% withholding tax rate on dividends received from its Italian subsidiary. Case background The dispute centred on a US company holding a 35% stake in an Italian firm. When...
The US Department of the Treasury and the Internal Revenue Service announced on 10 April 2026 that it issued final regulations on the “No Tax on Tips” provision. The One, Big, Beautiful Bill final regulations provide the list of occupations that receive tips and define “qualified tips” that eligible taxpayers may claim as a deduction....
Morocco’s Ministry of Foreign Affairs announced that the first session of the Joint Cooperation Commission between Morocco and Kenya took place on 9 April 2026, where officials agreed to expedite negotiations for an income tax treaty. If an agreement is reached, it will help prevent double taxation and fiscal evasion. The treaty will have to...
The Press Service of the President of Belarus announced, on 9 April 2026, that the President has signed a law ratifying the income tax treaty with Myanmar. The agreement provides for the avoidance of double taxation of income of tax residents of Belarus and Myanmar. The agreement will not apply to certain types of taxes,...
Following its meeting on 9 April 2026, the Croatian government issued a report announcing the conclusion of negotiations for amending protocol to the income tax treaty with the US. It must now go through a process of formal signing and ratification in both jurisdictions before it can enter into force. The treaty was signed on...
Brazil’s Federal Revenue Service has issued a warning about new digital scams after receiving reports of fraudulent messages in which criminals impersonate the agency to deceive taxpayers into accessing fake links and disclosing personal information or making improper payments. The Federal Revenue Service stated that the messages typically use an alarming tone and claim the...