International Tax

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.

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.

Registration is over; enforcement is here. The BIR is now auditing streamers and digital giants under the Philippines Digital Service VAT 2026 framework.

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 Global South gets its clawback. The OECD STTR Update 2026 is now live, enabling nations to tax intra-group payments that fall below a 9% nominal rate.

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.

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.