2026
OECD Finds Corporate Tax Regimes Can Disfavor Young, Small Firms
An OECD report published Wednesday concluded that corporate income tax regimes can disproportionately disadvantage younger and smaller businesses by favoring larger multinational enterprises with greater tax planning capacity and access to specialized compliance resources. The report also raises questions about whether current international tax frameworks adequately balance revenue collection objectives with the need to support market entry and growth among smaller firms operating in increasingly globalized markets.
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Data Center Lag Risks Irish Corporate Tax Receipts, Group Warns
An Irish digital infrastructure group warned that delays in expanding data center and energy capacity could threaten Ireland’s corporate tax base by prompting multinational technology companies to relocate intellectual property and future investment elsewhere.
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Private Equity-Owned Firms Look to Avoid UK Tax Reporting Push
Private equity-backed companies are seeking exemptions from proposed UK tax reporting rules for “close companies,” arguing the measures were designed for small closely controlled businesses rather than large investment-backed corporate groups. The proposal highlights how technical ownership rules can inadvertently expand compliance obligations for multinational investment structures and private funds. The debate also reflects broader tensions between tax transparency initiatives and the administrative burdens imposed on complex cross-border corporate ownership arrangements.
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Europe’s Voice at UN Tax Talks Grows Despite US Hostility
European countries are increasingly participating in United Nations negotiations aimed at expanding developing countries’ ability to tax remote and digital businesses, reflecting growing dissatisfaction with stalled OECD digital tax discussions and declining confidence in US cooperation. The negotiations center on replacing traditional physical presence standards with broader taxing rights over multinational enterprises operating digitally across borders.
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Home and away: When does working remotely across borders create a taxable presence?
The OECD blog explains how cross-border remote work may affect whether an employer has a taxable presence in another country under Article 5(1) of the OECD Model Tax Convention. It highlights the November 2025 OECD Model Commentary updates, which clarify that an employee working from home abroad does not automatically create a permanent establishment, especially where the arrangement is part-time or driven by personal preference rather than business necessity.
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Trade Group Urges U.S. Action Against Canadian Streaming Taxes
The Streaming Innovation Alliance called on U.S. lawmakers to pass legislation would support an investigation in Canada’s Online Streaming Act. The lobbying group believes that the taxes imposed under OSA are discriminatory and constitute and urgent and growing threat to American streaming companies.
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U.N. Tax Convention Could Still Include Treaty Renegotiation
A partial draft of the U.N. tax convention provides that some countries may need to interpret, apply, and renegotiate existing tax treaties and related agreements to fulfill their obligations under the U.N. convention. Several countries including Germany, Norway, and Sweden voiced objections to the renegotiation of existing agreements, arguing they are inconsistent with principles of the fair allocation of taxing rights. The draft also includes articles 15, 17, and 19, which deal with the convention’s interaction with other international agreements and procedural matters.
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EU Businesses Have ’Serious Concerns’ About California Bill
Lobbying group BusinessEurope asked California Gov. Gain Newsom (D) to prevent a draft bill introducing worldwide combined reporting for multinational businesses to reemerge during budget negotiations. Believing this bill would risk risks double taxation, disproportionate compliance burdens, and cross-border tax disputes, BusinessEurope urges Newsom to strike the bill.
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Swiss See Global Tax Carveout Deterring US Business in Country
Swiss officials warned that the OECD’s revised global minimum tax framework may reduce Switzerland’s competitiveness for attracting US multinationals because companies could relocate to jurisdictions that have not implemented comparable minimum tax rules.
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