2026
Denmark’s New Government Proposes Wide-Ranging Tax Reforms
Denmark's new government is launching sweeping tax reforms, highlighted by a new tech tax targeting global tech giants and a corporate income tax cut from 22% to 19% to boost business competitiveness. The plan also features temporary household electricity tax cuts that recently drew praise from the European Commission for promoting electrification.
Click here for full article.
Resolving Cross-Border Tax Disputes in a Multipolar Era
Latif explores the difficulties developing economies face with the international structure for cross-border tax disputes and describes solutions through the work of the U.N. Framework Convention on International Tax Cooperation.
Click here for full article.
EU Urges Luxembourg, Malta to Bolster Tax Dodging Deterrents (06/03/2026)
The European Commission pushed Luxembourg and Malta to strengthen measures against aggressive tax planning, warning both countries they’re susceptible to companies shifting profits to low-tax jurisdictions.
To read the full article, click here (subscription required).
US Businesses Urge Treasury to Protect Them in Global Tax Deal (06/03/2026)
US officials should ensure countries at the OECD don’t further complicate the global minimum tax rules and target US companies, a business group urged the Treasury Department in a letter released Wednesday. The Alliance for Competitive Taxation expressed concern about the Organization for Economic Cooperation and Development’s plans to release “integrity” guidance under the global minimum tax following a deal struck by countries Jan. 5 that would carve out US companies from parts of the minimum levy’s framework.
To read the full article, click here (subscription required).
MEPs Prepare to Back Tax Expansion of EU’s 28th Regime
The EU's ECON committee is voting on a 28th tax regime proposal aimed at helping cross-border startups by creating a unified tax base and letting them offset losses across borders. They might launch it with a smaller group of member states if they are unable to get all members to agree.
Click here for full article.
OECD Call for Modernizing Intragroup Services Guidance
The OECD released a draft proposing a substantial revision of its transfer pricing guidelines on intro group services, the first major overhaul since 2015. While it does not offer the arm’s-length principle, it provides more guidance on how taxpayers and tax administrations should analyze those services and provides practical examples in the annex.
Click here for full article.
Full Intra-EU Payments Relief Would Cut Costs by €5.3 Billion
The EU is drafting a massive tax package that could save companies about €5.3 billion a year by completely scrapping minimum holding requirements for withholding tax exemptions on intra-EU dividends, interest, and royalties. It also simplifies cross-border dispute resolutions, though some member states might fight it since it could erode their local tax revenues.
Click here for full article.
Countries Continue Advancing Global Minimum Tax Administration
As global minimum tax compliance goes live, jurisdictions are rapidly rolling out critical administrative updates. Belgium has officially finalized its 2024 QDMTT return template and extended key filing deadlines, while Australia, Ireland, Italy, Malaysia, Portugal, South Africa, and Sweden have dropped urgent guidance covering account setups, GIR filing portals, safe harbors, and penalty relief.
Click here for full article.
EU Draft Suggests ATAD Will Evolve Beyond Antiavoidance Focus
The European Commission is set to transform the Anti-Tax Avoidance Directive (ATAD) into a broader competitiveness framework featuring a new harmonized R&D allowance. The leaked draft omnibus proposal also aims to slash corporate compliance costs by introducing mandatory interest limitation relief and a sweeping Controlled Foreign Company (CFC) rule exemption for Pillar 2 groups and SMEs.
Click here for full article.
Member Companies
