Global Compliance Standards

The “soft landing” is over. IRS Notice 2026-15 introduces the MACR formula, a binary test for green energy credits that disallows 100% of the credit for PFE violations.

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.

The soft landing is over. South Africa Carbon Tax Phase 2 launched today with a R308 rate and a 10% allowance cut, creating a major liquidity squeeze for heavy industry.

The era of estimated carbon data is over. EU CBAM 2026 now mandates verified emissions data and Authorised Declarant status, with a 10% penalty for lazy reporting.

The transition is holding. The UK MTD 2026 Golden Month concluded today with high traffic but stable APIs, moving the UK closer to a fully digital tax system.

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 mountain of paperwork is gone. The EU FASTER Directive 2026 is now official, introducing a 24-hour digital certificate to streamline cross-border dividend tax relief.

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 “once-a-year” audit risk is over. The IRS AI Audit Selection 2026 now evaluates tax returns six times annually using AI to match third-party data and lifestyle indicators.

The digital gates are open. Vietnam GMT 2026 is now live, requiring thousands of multinational entities to report their ETR and pay top-up taxes under Decree 236.