Austria published the Progression Compensation Act 2025 (Progressionsabgeltungsgesetz 2025, PrAG 2025) in the Official Gazette on 9 October 2024, implementing  relief measures announced by the Ministry of Finance in July 2024, The Act primarily

Singapore has published Order No. S 813 in the Official Gazette on 24 October 2024 which officially recognises the Multilateral Competent Authority Agreement (MCAA) on the Exchange of Country-by-Country (CbC) Reports as an international tax

The Inland Revenue Authority of Singapore has updated its guidelines regarding the Tax Treatment for Shipping Income which now includes new provisions related to the alternative net tonnage basis of taxation, which will take effect from the year of

The appointment of an alternative Pillar Two taxpayer in Austria, for taxpayers operating on a calendar year basis, is required to be submitted to the relevant tax office by 31 December 2024. Evidence of this appointment must be uploaded to

Austria published the Bill on Inflation Relief for Taxpayers in 2025, known as the Progressionsabgeltungsgesetz 2025 in the Official Gazette  (BGBl. I Nr. 144/2024), on 9 October 2024. This Act adjusts the main tariff components and deductible

Singapore's parliament passed two bills on 15 October 2024 –  Multinational Enterprise (Minimum Tax) (Bill No.33/2024) and Income Tax (Amendment) Bill (Bill No. 32/2024.) – which introduces a top-up tax (MTT) and a domestic top-up tax (DTT) for