Corporate Taxes

The property party is over. The Australia Federal Budget 2026-27 delivers a $31.5B deficit alongside a massive overhaul of capital gains and foreign investor compliance.

Transfer pricing disputes just got a lot simpler. The OECD’s new Amount B Technical Manual 2026 provides a fixed-profit matrix for distributors, offering MNEs a vital safe harbor.

The “Green Corridor” is officially open. Today’s finalization of the Canada Germany Clean-Tech Tax 2026 framework allows firms to bypass Pillar Two top-up taxes via QRTC status.

The era of the data-driven audit is here. The OECD’s Ankara summit starts tomorrow, focusing on the operational hurdles of Global Minimum Tax 2026.

Japan’s tax shield is live. The Japan QDMTT 2026 ensures a 15% minimum tax for large MNEs, preventing foreign treasuries from taxing Japanese-source profits.

Canada and Germany’s 2026 Strategic Industrial Tax Dialogue targets “friend-shoring” through synchronized R&D credits and green incentives to boost transatlantic industrial resilience.

The era of 12.5% is over. Cyprus CIT 15% Reform 2026 is now in active enforcement, aligning the island with global minimum tax standards while preserving key IP incentives.

The “fixtures” loophole is closing. Australia’s Foreign Resident CGT 2026 regime is expanding to capture infrastructure and resource rights, with a major discount for green energy.

Precision over complexity. The Australia Pillar Two 2026 consultation draft tackles hybrid entity mismatches to keep MNEs aligned with the latest 15% global tax floor.

The cost-of-living crisis meets record oil profits. The Windfall Oil Tax 2026 proposal aims to redirect billions from fossil fuel giants to struggling households.