Spain: Cabinet approves the DTA with Finland

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

Finland’s government has presented a legislative proposal (HE 196/2025) to parliament (published on 2 January 2026), which seeks to amend the Act on the Minimum Tax for Large Groups (1308/2023) to incorporate the OECD and G20 Inclusive Framework

The Spanish Tax Agency has introduced new tax measures under Royal Decree-Law 16/2025 of 23 December 2025, published in the Official State Gazette on 24 December. The decree aims to support socially vulnerable groups and implement urgent tax and