Cross-Border Taxation

A landmark win for PE firms. The ECJ VAT Holding Ruling 2026 clarifies that management services to non-EU subs still allow for full VAT recovery on deal costs.

Red tape is out. The Philippines Importer Accreditation 2026 update triples validity and lowers costs, making it easier than ever to trade in the Philippines.

The trade war just cooled down. Colombia Customs Duties & Trade Tariffs won’t hit 100% across the board as Petro pivots to “smart tariffs” to protect the economy.

Brussels is building a wall. The new EU Steel Import Tariffs 2026 agreement halves duty-free quotas and doubles out-of-quota taxes to 50% to save European steel.

The ATO is taking the “human” out of the first stage of audits. With the new Australia Related-Party Financing framework, AI will now scan for artificial debt shifting.

The UN is moving fast. A new resolution adopts the protocol for UN Digital Services Taxation, favoring a simplified withholding model for developing countries.

A new global tax era. The UN Taxation of Services options paper (CRP.27) is finalized, paving the way for source-based taxing rights on digital services.

Cash transfers just got more expensive. The new OBBBA Remittance Excise Tax imposes a 1% levy on cash and money order remittances sent abroad.

A major win for the cloud. The CTA has ruled that Philippines SaaS Withholding Tax on software subscriptions can be reduced to 0% under tax treaties.

The ATO hits back at complex debt. The new Australia Thin Capitalization Guidance (TPA/2026/1) warns multinationals of increased audits on interest deductions.