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 ...

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 1 February 2026, India’s Minister of Finance, Nirmala Sitharaman, presented the Union Budget 2026 for the financial year 2026-27, with one of the three key core “kartavyas” or duties being to ...

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 ...

Corporations with a fiscal year ending on 31 December are required to file their AFS for the fiscal year ended 31 December 2025 via the SEC’s electronic filing and submission tool (eFAST) by 29 May ...

On 19 June 2026, the OECD announced that the Global Forum on Transparency and Exchange of Information for Tax Purposes (“global forum”) has published the Enhanced Monitoring Report on the ...

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 ...

In June 2025, the OECD released a report titled Tax Administration 3.0: From Vision to Strategy, which was prepared by the OECD Forum on Tax Administration and presents recommendations regarding how ...

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 ...

The Guernsey Revenue Service (GRS) has issued Guernsey Pillar 2 brief: Issue 1, the first in a series of briefs that are designed to assist Guernsey Pillar Two taxpayers (i.e., those that are part of ...

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 ...