The Inland Revenue Authority of Singapore (IRAS) has released revised guidance on payments liable to withholding tax on 25 April 2025. The guidance outlines the types of payments subject to withholding tax when made to non-resident companies:

Luxembourg’s Government Council has approved the ratification of the protocol to the 2019 tax treaty on income and capital with Argentina on 28 March 2025. The protocol will enter into force upon the exchange of ratification instruments and

Luxembourg released the Law of 25 March 2025 in the Official Gazette on 7 April 2025, which facilitates the ratification of the protocol to the 2007 income and capital tax treaty with Moldova. The protocol, signed on 25 June 2024, represents the

The Inland Revenue Authority of Singapore (IRAS) has published new presentations offering guidance on the Global Anti-Base Erosion (GloBE) Rules and the Domestic Top-up Tax (DTT) on 8 April 2025. . The first module focuses on the scope and charging

Luxembourg's Chamber of Deputies gave its approval for the ratification of the tax treaty with Colombia concerning income and capital on 2 April 2025. The  tax treaty agreement was signed on 19 January 2024. It seeks to eliminate double taxation

The Inland Revenue Authority of Singapore (IRAS) has updated two e-Tax Guides on record-keeping requirements for businesses on 31 March 2025. The Record Keeping Guide for GST-Registered Businesses (Eleventh Edition) outlines the necessary