Poland published the updated consolidated text of the transfer pricing regulations related to corporate income tax in the Official Gazette on 8 April 2025, reflecting the provisions which have been in effect from 21 March 2025. The provisions of the

Poland's Ministry of Finance is working to finalise a draft legislation to amend the Equalization Tax Act for International and Domestic Groups, implementing the Pillar Two global minimum tax under EU Directive 2022/2523 of 14 December 2022. This

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