2026

Examines Turkey’s reduction of its digital services tax rate and considers broader implications for digital tax policy and international coordination.

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Reviews international parliamentary efforts to address multinational tax avoidance and the growing use of protectionist tax measures, examining the Inter-Parliamentary Union’s proposed resolution and its potential role alongside existing global tax coordination initiatives led by the OECD/G20 and the U.N. Tax Committee.

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Discusses how AI-driven tax modeling and new legislation are reshaping tax administration and compliance globally.

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This article explores how technological change, regulatory uncertainty, and enforcement pressures are reshaping global transfer pricing risk heading into 2026.

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Mindy Herzfeld reviews major international tax developments from 2025,  including disruptions to the OECD’s two-pillar project, evolving tariff policy, and legislative, regulatory, and judicial uncertainty, and assesses what these trends suggest for the international tax agenda in 2026.

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This article evaluates how the G7’s Pillar Two statement could affect the application of minimum tax rules to U.S.-parented multinational enterprises

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Countries at the United Nations are looking at sweeping changes to transfer pricing rules as they design a tax treaty acceptable to developing economies. But easing access to transfer pricing information could emerge as a more realistic outcome.

Examines the European Union’s 2026 tax priorities, highlighting the growing role of soft law, administrative coordination, and simplification efforts alongside carbon border and minimum tax initiatives.

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