On 24 July 2026, China’s Ministry of Finance (MOF) and State Taxation Administration (STA) issued the Bulletin on Individual Income Tax Matters Regarding Offshore Trusts (MOF and STA Bulletin [2026] ...
On 5 January 2026, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (“inclusive framework”) published details of a “side-by-side package” in relation to the Pillar Two global ...
RMC No. 5-2024 lists examples of cross-border services, such as consulting services, information technology outsourcing, financial services, telecommunications, engineering and construction, education ...
The Reserve Bank of India (RBI) has notified the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (“FEMA Export and Import Regulations, 2026” or “regulations”) ...
On 18 September 2024, the Australian Taxation Office (ATO) published its findings reports from the Top 100 and Top 1,000 justified trust assurance programs undertaken in the year ended 30 June 2024.
On 31 July 2025, the Korea (ROK) Ministry of Economy and Finance announced its proposed 2025 Tax Revision Bill (the “bill”). The stated purpose of the bill is to support future strategic industries ...
From May to July 2025, the Indonesian government issued the following tax regulations related to transactions conducted via electronic platforms: Presidential Regulation Number 68 of 2025 (PERPRES-68) ...
Supreme Administrative Court (SAC) ruling regarding the VAT treatment of factoring services; and Plans to implement VAT in the Digital Age (ViDA) provisions. SAC ruling confirming that all fees ...
Following the gazette of the “Income Tax (Exemption) (No. 5) Order 2022” (P.U.(A) 234/2022) and the “Income Tax (Exemption) (No. 6) Order 2022” (P.U.(A) 235/2022) on 19 July 2022 to legislate the ...
In the 2026-27 Australian Federal Budget, the government announced that as from 1 July 2028, trustees will pay a minimum tax of 30% on the taxable income of discretionary trusts. On 8 July 2026, ...
On 31 October 2025, the Australian Taxation Office (ATO) released draft instructions to complete the public country-by-country (CbC) report. The instructions include information that must be included ...
The Guernsey Revenue Service (GRS) has issued Guernsey Pillar 2 brief: Issue 1, the first in a series of briefs that are designed to assist Guernsey Pillar Two taxpayers (i.e., those that are part of ...
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