The OECD released a new batch of updated transfer pricing country profiles for eight jurisdictions on 22 January 2026. Similar to previous batches of profiles released in May, July, and October 2025, ...

The Philippine Bureau of Internal Revenue (BIR) on 14 April 2026 issued Revenue Memorandum Circular 030-2026 extending the deadline for filing the 2025 annual income tax return (AITR) and the required ...

A Thai royal decree (No. 807) issued on 20 August 2026 extends the effective period of the reduction in Thailand of the statutory VAT rate of 10% to a reduced rate of 7% (inclusive of municipal tax) ...

Deloitte’s 2026 Global Tax Policy Survey: The rising tide of tax complexity finds that, as global tax policy gets more complex, it is reshaping how multinationals think and operate. Drawing on ...

Businesses operating in countries in which they are not established or VAT-registered (i.e., nonresident businesses) can incur significant amounts of VAT on expenses paid in those countries. In ...

On 28 March 2024, France’s Official Journal published the first 2024 quarterly average floating rate for bank loans/credit facilities with maturities exceeding two years, which is used to calculate ...

On 12 June 2026, the Inland Revenue (Amendment) (Preferential Tax Regimes for Funds, Family-owned Investment Holding Vehicles and Carried Interest Bill) 2026 (the “bill”) was published in the Hong ...

On 29 April 2026, Resolution No. MH-DGT-RES-0015-2026 was published in Costa Rica’s official gazette (La Gaceta), through which the tax authorities (General Directorate of Taxation) issued new ...

On 5 January 2026, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (“inclusive framework”) published details of a “side-by-side package” in relation to the Pillar Two global ...

As a measure to improve cooperation between tax authorities, the OECD established the Standard for Automatic Exchange of Financial Account Information in Tax Matters (“Common Reporting Standard” or ...

On 24 July 2026, China’s Ministry of Finance (MOF) and State Taxation Administration (STA) issued the Bulletin on Individual Income Tax Matters Regarding Offshore Trusts (MOF and STA Bulletin [2026] ...

Prior to 1 January 2024, Singapore did not tax gains from the sale or disposal of capital assets, whether foreign-sourced or Singapore-sourced. On 30 October 2023, the Income Tax (Amendment) Act 2023 ...