Commentary, playbooks and updates from the Academy and its faculty.
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Global
The Inclusive Framework's agreement, reached at the start of 2026, on a US-proposed side-by-side arrangement for the global minimum tax…
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Global
The OECD's Pillar Two global minimum tax raised between €79 billion and €109 billion in its first year of operation. That sounds…
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Global
The OECD's Centre for Tax Policy and Administration published [OECD Taxation Working Paper No.…
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Global
Officials from Bangladesh and Estonia agreed in principle to conclude a bilateral income tax treaty during the 2nd Foreign Office…
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Global
The OECD has published [*Tax Administration 2025: Comparative Information on OECD and other Advanced and Emerging…
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Global
[*Revenue Statistics in Asia and the Pacific 2026: Taxing Informal and Hard-to-Tax…
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Global
The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting approved and published the [Consolidated Commentary to the Global…
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Global
The Global Forum on Transparency and Exchange of Information for Tax Purposes has published its sixth annual progress report on the [Latin…
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Global
What does "substance" actually mean in international tax, and why has it become so central to cross-border planning? The concept is used in…
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Global
Twenty-nine officials from 15 Caribbean jurisdictions gathered in Georgetown, Guyana on 30 and 31 July 2026 for the Caribbean Regional…
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Global
The first round of BEPS Pillar Two filings is complete. A clearer picture is now emerging of what compliance actually demands in practice,…
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Global
Belarus and Myanmar's first-ever bilateral income tax treaty entered into force on 15 July 2026. The treaty was signed on 28 November 2025.…
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Global
Kazakhstan and Norway are preparing to sign an amending protocol to their bilateral tax treaty. No further details of the protocol's…
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Global
Austria and Switzerland have signed an amending protocol to their bilateral tax treaty. No further details of the protocol's provisions are…
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Global
Asian jurisdictions identified EUR 1.6 billion in additional tax revenue in 2025 through exchange of information (EOI) and voluntary…
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Global
The OECD Forum on Harmful Tax Practices (FHTP) has published its [latest peer review results on preferential tax…
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Global
The OECD's 2026 edition of Corporate Tax Statistics shows corporate income tax (CIT) revenues remaining at historically elevated levels in…
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