On 4 August 2026, Australia's Treasury released a second tranche of draft legislation for the government’s capital gains tax (CGT) and negative gearing reforms. The consultation period closed on 21 ...

On 12 August 2026, the French tax authorities (FTA) updated their guidelines (BOI-IS-AUT-60) on the exceptional temporary surtax on corporate income tax introduced by the 2025 finance law and extended ...

Revenue Statistics 2024 includes final data on tax revenue from 1965 to 2022, and provisional estimates of tax revenue in 2023 for most OECD jurisdictions. Data is provided on taxes that are ...

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 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 ...

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) ...

On 10 April 2025, the Belgian tax authorities published a new draft of the Belgian qualified domestic minimum top-up tax (QDMTT) return (available in Dutch and French only). The QDMTT return must be ...

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] ...

Individual Savings Accounts (ISAs) are tax-free savings accounts available to UK residents. There are strict regulatory rules around ISAs, including who may invest in them and the amount that may be ...

This article summarizes the key tax changes included in Albania’s 2026 fiscal package, comprising various new tax laws and amendments to existing legislation effective in January 2026. The new laws ...

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 ...

The Economic and Financial Affairs Council of the European Union (ECOFIN)—a formation of the Council of the European Union (“the Council”)—convened on 13 November 2025 to address a wide range of ...