International Tax

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.

The future of withholding tax is digital. The MiKaDiv ecosystem has formally launched, providing Germany with a high-tech shield against tax fraud.

The digital revolution is here. HMRC Making Tax Digital 2026 reports record-breaking adoption as sole traders and landlords ditch the paper for pixels.

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

Brussels is moving to tax the “unforeseen luck” of energy giants. The new EU Energy Windfall Tax 2026 aims to capture foreign profits to fund consumer relief.

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.

IT and Tax have a new common language. The OECD Pillar Two GIR Schema is now official, setting the mandatory XML format for global minimum tax reporting.

Procurement meets payroll. The Germany Federal Tariff Compliance Act now mandates collective bargaining standards for all federal contracts over €50,000.

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

The 12.5% era is over. Cyprus has officially transitioned to a 15% corporate tax rate and introduced stricter residency tests to align with global standards.