Spain: Cabinet approves the DTA with Finland

The US Internal Revenue Service (IRS) has released Internal Revenue Bulletin No. 2026-6 on 2 February 2026. The bulletin includes Announcement 2026-3, which sets out the Competent Authority Arrangement agreed between the US and Spain to implement

Finland’s tax administration confirmed, on 30 January 2026, that companies covered by the Law on Minimum Taxation on Large Groups can begin submitting their global minimum tax filings electronically from 30 January 2026. All filings will be

Spain’s Official State Gazette (BOE) published the Congressional Resolution of 27 January 2026 on 28 January 2026, formally announcing that Royal Decree-law 16/2025 – which was introduced to support socially vulnerable groups and implement

Finland’s Ministry of Finance launched a public consultation on 23 January 2026 regarding additional proposed amendments to the Minimum Tax Act, focusing on the implementation of the OECD/G20 Pillar 2 global minimum tax rules. The consultation

Finland’s tax administration has published new guidance on 20 January 2026 on the minimum taxation of large groups under the Pillar 2 global minimum tax framework. The guidance provides detailed explanations on the calculation of the effective

Finland has enacted legislation implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2025/872) (DAC9), which comes into force on 1 January 2026. The law was published in the official gazette on 29 December