Commentary, playbooks and updates from the Academy and its faculty.
Click a country to read every article we’ve published on it.
South Africa
The National Treasury and the South African Revenue Service (SARS) published the 2026 draft Taxation Laws Amendment Bill (TLAB) and the…
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Portugal
Portugal has approved an official assessment form for its top-up tax, the domestic implementation of the OECD Pillar Two global minimum tax…
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United Kingdom
HMRC has updated its guidance on the transitional approach to the GloBE Information Return (GIR) under the UK's Pillar Two rules. The…
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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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Qatar
Qatar's General Tax Authority (GTA) has launched a dedicated registration service for the Global and Domestic Minimum Tax, known as Pillar…
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Luxembourg
On 1 July 2026, the Luxembourg Government submitted a [draft law amending the Luxembourg Income Tax…
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Uruguay
Resolution No. 1517/2026, issued by the Uruguayan Tax Administration (DGI) on 29 June 2026 and published in the Official Gazette on 30 June…
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Mauritius
The Mauritius Finance Bill 2026 (No. XII of 2026) and the accompanying Economic and Financial Measures (Miscellaneous Provisions) Bill 2026…
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Cyprus
On 26 June 2026, the Cyprus Minister of Finance issued a Decree pursuant to Article 60(b) of the Cyprus Pillar Two legislation (Law…
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Ghana
On 3 June 2026, the Supreme Court of Ghana delivered a significant judgment in *Seadrill Ghana Operations Ltd v. Commissioner-General,…
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Uruguay
On 16 June 2026, the Uruguayan Executive Branch submitted a bill to Parliament seeking approval of the Double Taxation Treaty (DTT) between…
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Mauritius
On 30 June 2026, the Judicial Committee of the Privy Council (JCPC) delivered its judgment in [*Alteo Energy Ltd. et al. v.…
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Romania
Romania's National Authority for Fiscal Administration (NAFA) published [Order…
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European Union
The European Commission has published its first formal assessment of the [Foreign Subsidies…
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United States
The United States Court of Federal Claims ruled on 2 July 2026 that the Treasury lacked authority to issue a regulation limiting deductions…
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Switzerland
The Swiss Federal Supreme Court ruled on 2 June 2026 that a Liechtenstein single-investor fund qualifies as a foreign collective investment…
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Singapore
The Inland Revenue Authority of Singapore (IRAS) invoked its anti-avoidance powers on 124 occasions between 2021 and 2025. Almost every…
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Singapore
The Inland Revenue Authority of Singapore (IRAS) published an advance ruling summary on 1 July 2026 addressing a specific question under…
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Poland
Poland's President has signed an amendment to the Tax Ordinance that significantly reshapes the country's Mandatory Disclosure Rules (MDR).…
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Hong Kong
A bill enhancing Hong Kong's existing tax concessions for the maritime services industry, and introducing a new half-rate concession for…
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Hong Kong
The [Inland Revenue (Amendment) (Automatic Exchange of Information) Bill…
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Greece
Articles 96 to 98 of Law 5313/2026 expand Greece's carried interest tax framework, extending favourable treatment beyond fund managers to…
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Dominican Republic
The Dominican Republic enacted [Law No.…
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