Treasury Laws Amendment (Tax Reform No. 1) Bill 2026; and Income Tax Rates Amendment (Tax Reform No. 1) Bill 2026. The bills introduce legislation to implement the Federal Budget 2026-27 announcements ...
On 8 July 2026, the European Commission (“the Commission”) released its July 2026 infringements package indicating cases where the Commission is pursuing legal action against EU member states for ...
An update on recent tax treaty developments as at June 2026 is below, with a focus on items that directly affect the withholding tax rates of the key jurisdictions covered by the Deloitte ...
On 29 December 2025, the Royal Malaysian Customs Department (RMCD) issued an updated version of the service tax guide on brokerage and underwriting services (available in the Bahasa Malaysia language ...
The Australian Trade Remedies Commission (the Commission) has preliminarily found that aluminum windows and doors from China were dumped and have injured the Australian industry. From 15 October 2026, ...
On 9 December 2025, the OECD announced the release of Revenue Statistics 2025, a report that provides internationally comparable data on tax levels and tax structures in OECD member jurisdictions.
On 31 December 2025, Indonesia’s Minister of Finance (MoF) issued Regulation Number 112 of 2025 (PMK-112) that serves as the implementing regulation for the provisions in Indonesia’s double taxation ...
On 24 June 2026, the European Commission (“the Commission”) published a tax omnibus proposal that is aimed at simplifying parts of the EU direct tax framework and reducing complexity for businesses ...
As part of Budget 2024, Lawrence Wong, Singapore's Deputy Prime Minister and Minister for Finance, announced a review of the conditions applicable to the fund tax incentive schemes under sections 13D, ...
On 11 September 2026, the OECD/G20 Inclusive Framework on BEPS (“inclusive framework”) published a collection of documents in relation to the Pillar Two global minimum tax rules. These include an ...
On 4 February 2026, the Philippine Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 010-2026, effective as from that date, clarifying the tax treatment of purely cash ...
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