2026

France Calls on EU to Adopt Tax on Big US Tech for Budget

France urged the EU to propose a bloc-wide tax on US tech companies, arguing that new sources of revenue at the national level are “the only way” to meet its priorities without burdening its citizens.

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Washington Seeks to Reassure Sovereign Wealth Funds Over Tax Changes

This article analyzes U.S. tax policy concerns affecting foreign sovereign wealth funds, noting that potential changes could influence international investment flows and cross-border tax planning decisions.

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Global Digital Tax Talks Must ‘Slow Down,’ US Official Says

The US isn’t in a hurry to come to a multilateral solution on taxing large tech companies, a Treasury Department official said.

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Incentives Flexibility to Help Countries Adopt Global Tax Deal

A wider range of tax incentives that can be used under a revised global minimum tax deal will help more jurisdictions adopt the framework, a senior OECD official said.

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The New CAMT Does Not Meaningfully Alter Corporate Tax Outcomes

Congress enacted the new corporate alternative minimum tax in 2022 as part of the Inflation Reduction Act. Aside from its political aims, CAMT’s primary policy objectives were to mitigate aggressive corporate tax planning and ensure that large, profitable corporations contribute a substantial amount of income tax.

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OECD Digital Tax Talk Prospects Overshadowed by ‘US Fatigue’

Increasing acrimony against the Trump administration over its trade, defense, and tax policies will make it difficult for countries to agree on how to tax big tech companies.

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Trump’s latest tariffs face a fresh set of legal hurdles

Here are the key issues in the court fight over Trump’s newest tariffs after the Supreme Court’s ruling.

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Unfavorable Tax Treatment Is an Add-On to Sanctions

The article explains how U.S. tax rules reinforce economic sanctions by denying foreign tax credits under section 901(j) and limiting the foreign earned income exclusion under section 911 for taxpayers connected to certain sanctioned countries. These provisions apply when diplomatic relations deteriorate, when a country is designated a state sponsor of terrorism, or when travel-related transactions are restricted under U.S. sanctions law. The analysis highlights how tax law functions as a supplementary enforcement tool alongside broader national security and foreign policy measures.

Finland, Liechtenstein, Poland Push on With Pillar 2 Adoption

Finland, Liechtenstein, and Poland are advancing the implementation of OECD pillar 2 rules, including safe harbor provisions and expanded information exchange requirements. Finland approved legislation incorporating OECD administrative guidance on GLOBE safe harbors, including the side-by-side safe harbor that could exempt U.S.-parented groups from top-up tax. Poland, meanwhile, enacted rules implementing DAC9 to facilitate the automatic exchange of pillar 2 information returns among EU tax authorities.

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EU Commission Dismisses Pillar 2 Side-by-Side Concerns

A senior European Commission tax official rejected concerns that implementing the OECD pillar 2 “side-by-side” package without amending the EU directive creates legal uncertainty or unfair advantages for the United States. The official argued that the directive already provides sufficient flexibility for member states to implement the safe harbor framework tied to jurisdictions with qualifying minimum tax regimes. The discussion reflects broader debates in Europe over pillar 2 implementation, administrative complexity, and coordination among member states on international tax rules such as transfer pricing.

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