The Ukrainian government approved a draft law introducing new rules for reporting and exchanging information on income earned through digital platforms on 29 April 2025. The proposed measures align with the OECD Model Rules and the EU’s DAC7

Japan's upper house of parliament ( House of Councillors) approved the new income tax treaty with Ukraine on 23 April 2025. The new treaty updates tax rules on business profits and investment income, introduces measures to prevent treaty abuse,

Malta’s Commissioner for Tax and Customs has released an updated version (4.7) of the guidelines on the Automatic Exchange of Financial Account Information (DAC2), published on 21 April 2025. The revisions include a new definition of

The OECD is working with Ukraine's Ministry of Finance to align Ukraine's Transfer Pricing Framework with OECD Transfer Pricing Guidelines, as part of the implementation of Ukraine's National Revenue Strategy. Project description To ensure

Malta has enacted Act No. IX of 2025 on 17 April 2025, implementing key income tax measures for the 2025 financial year. The Act introduces an Elective Tax, allowing for the application of Pillar 2 top-up taxes on an optional basis. This follows

Ukraine’s parliament has extended martial law until August, delaying elections amidst the ongoing war with Russia. The President of Ukraine has extended martial law for 90 days, from 9 May to 6 August 2025, with the signing of Draft Law on 18