Spain ratifies the pending DTA and accompanying Protocol with Germany

Germany and Ukraine signed an income tax treaty on 19 May 2026, updating their existing tax arrangements in line with current international taxation standards, including the OECD/G20 Base Erosion and Profit Shifting (BEPS) recommendations. The

The German Federal Council approved the Act Amending the Act on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), expanding the scope of covered agreements (tax treaties) for the

Spain's Ministry of Finance has announced that Brazilian interest on net equity, known as juros sobre o capital próprio (JCP), will be treated as interest under the 1974 tax treaty between Spain and Brazil. This clarification follows an exchange of

Tax authorities across several jurisdictions are accelerating the rollout of compliance systems for the OECD’s Pillar Two global minimum tax regime, with new filing portals, technical specifications, deferrals and reporting procedures now being

The German Federal Government has announced plans to modernise tax advice and reduce bureaucracy through the Ninth Act Amending the Tax Advisory Act, aimed at expanding advisory services for citizens while simplifying regulatory requirements. The

Brazil and Germany announced plans to intensify negotiations on a new income tax treaty during their Joint Declaration on the 3rd German-Brazilian Intergovernmental Consultations in Hanover on 20 April 2026. The proposed agreement aims to boost