2026

Luxembourg Outlines Amount B Political Commitment

Teaser: Luxembourg's tax administration will apply the OECD’s Amount B simplified transfer pricing approach to treaty jurisdictions. For in-scope marketing and distribution, Luxembourg may refrain from adjusting pay, provide a matching adjustment, or use MAP relief. This supports the political commitment, aims to reduce the risk of double taxation, and to improve certainty.

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What We Know—and Don’t Know—About the Tariff-Refund Process

This article analyzes the implementation of the tariff-refund process following the Supreme Court’s invalidation of key U.S. tariffs. It highlights administrative uncertainties, compliance challenges for importers, and the broader implications for trade enforcement and revenue recovery. The piece is particularly relevant for understanding how tariff measures function as tax-like instruments and how their reversal affects cross-border transactions and regulatory practice.

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Countries More Interested in Digital Tax Talks, OECD Official Says

Countries are leaning toward further engagement in digital tax talks, a top OECD official said.

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Brazil Seeks OECD Approval for Global Minimum Tax Exemptions

Brazil is awaiting OECD action on its request for exemption from key parts of the global minimum tax framework, following a similar carve-out secured by the US for its multinationals.

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OECD Working on ‘Integrity Measures’ for Global Tax Deal

The OECD is working on guidance this year that would aim to prevent companies from abusing new global minimum tax rules, a top official said.

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Critical to Preserve Tax Multilateralism, OECD Official Urges

The next five years are crucial in preserving progress on multilateralism, a top OECD official said as she laid out the case for further global tax cooperation after January’s landmark minimum-tax deal.

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OECD Previews Peer Review Process for Global Minimum Tax Laws

Countries involved in global tax talks at the OECD are developing a process to determine whether jurisdictions have appropriately applied the global minimum tax rules into their local laws.

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Global Tax Deal Leaves Room for Incentives, OECD Official Says

Recent changes to the global minimum tax framework still give countries ample latitude to offer multinational companies beneficial tax incentives, an OECD official said.

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EU Parliament Pushes for Tax Inclusion in Corporate Reform Bill

The European Union needs to be more ambitious in its aims to simplify rules for businesses, including by reforming the bloc’s tax system, according to Ludovit Odor, a European representative from Slovakia.

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Trying to Make Sense of the U.S. Strategy at the United Nations

Professor Herzfeld examines the United States’ withdrawal from United Nations tax negotiations, contending that while U.S. objections to the process are valid, nonparticipation diminishes its capacity to influence the development of international tax norms. Herzfeld further explains that the U.N.’s framework convention initiatives, the Sevilla commitments, and the Tax Committee agenda collectively promote a shift toward greater source-based taxation, particularly regarding cross-border services, digital activities, and permanent establishment rules. This positions the U.N. tax project as a significant competitor to the OECD-centered system and suggests that continued U.S. nonparticipation may weaken dispute resolution mechanisms, deter foreign direct investment, and erode long-term U.S. economic influence abroad.

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