Saturday, August 08, 2026
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 2026. The case centres on whether Luxembourg incorrectly transposed the Anti-Tax Avoidance Directive (ATAD) by...
Switzerland has completed the domestic steps required for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) to take effect for its covered tax treaty with Argentina, according to an OECD update. On 28 May 2026, Switzerland deposited a notification confirming the completion of its internal procedures...
Turkey’s Revenue Administration, on 19 June 2026, published an updated Accommodation Tax Guide, providing revised explanations and examples on the application of the Accommodation Tax (Konaklama Vergisi) following a temporary reduction in the tax rate from 2% to 1% through 31 December 2026 under Presidential Decision No. 11263. The Accommodation Tax is regulated under Article...
Sweden’s Parliament has approved a package of reforms to the country’s tonnage taxation system, broadening access to the regime and introducing more flexible rules for shipping companies. The legislation was adopted on 11 June 2026 and is intended to strengthen the competitiveness of the Swedish maritime sector while aligning national rules with European Union State...
Poland has issued a notice identifying jurisdictions, other than Poland, that have introduced a qualified income inclusion rule (QIIR) or a qualified domestic minimum top-up tax (QDMTT), or that satisfy the QDMTT safe harbour conditions. The notice, issued by the Minister of Finance and Economy on 5 June 2026, was gazetted on 15 June 2026....
Malaysia has gazetted the Income Tax (Deduction for the Costs of Implementation of Flexible Work Arrangements) Rules 2026 on 16 June 2026. The Income Tax (Deduction for the Costs of Implementation of Flexible Work Arrangements) Rules 2026 provide a tax incentive for employers to adopt flexible work practices, including versatile scheduling and remote locations. Business...
Nigeria’s Federal Ministry of Finance announced, on 18 June 2026, that the federal government has issued the General Guidelines for the implementation of the Tax Acts 2025, setting out the process for the transition from the repealed tax laws to the new tax framework effective from 1 January 2026. Issued by the Federal Ministry of...
Canada’s Department of Finance announced that Bill C‑30, An Act to implement certain provisions of the Spring Economic Update tabled in Parliament on 28 April 2026, has received Royal Assent on 19 June 2026. It delivers targeted measures to support Canadians, build a strong economy and ensure that Canada is well positioned to navigate current...
Germany’s Ministry of Finance has published updated administrative principles on the concept and establishment of permanent establishments (PEs) under domestic and international tax law, providing detailed guidance for both resident and non-resident taxpayers engaged in cross-border activities. The updated circular, issued by the Federal Ministry of Finance (BMF) on 18 June 2026, sets out the...
India has increased the special additional excise duty (SAED) on exports of diesel and aviation turbine fuel (ATF) through two notifications issued by the Ministry of Finance on 15 June 2026, with the revised rates taking effect from 16 June 2026. The changes were introduced through Notification No. 30/2026-Central Excise and Notification No. 31/2026-Central Excise,...