2026

EU Tax Commissioner Is Not Ready to Cross the DST Bridge Alone

Commissioner Wopke Hoekstra said pillar 2 has “deteriorated” and pillar 1 remains stalled, but he is not ready to push an EU-wide digital services tax and wants to exhaust options to preserve the two-pillar project. He argued that an EU DST would be politically and technically difficult because DST countries would push their existing models, while other member states would demand trade-offs. Hoekstra also defended the Commission’s 2026 withdrawal of several stalled tax proposals (including DEBRA, Unshell, and a transfer pricing directive) while keeping older DST and “significant digital presence” proposals available as leverage.

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EU Tax Reporting Rules Get Pushback From Businesses, Advisers

Europe’s businesses and tax advisers are calling on the European Commission to repeal reporting requirements for cross-border tax planning across the bloc.

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Nations Weigh New Rules for Taxing Cross-Border Services at UN

Developed and developing economies negotiating a new United Nations tax treaty proposed competing visions for how the agreement should allocate taxing powers over cross-border services.

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OECD Helping Countries Adopt ‘Amount B’ Transfer Pricing Method

The OECD is working with a number of countries to implement a simplified transfer pricing method broadly agreed to in 2021—even as questions continue to swirl about which, if any, countries beyond the US and Singapore will actually adopt it. The organization has been helping developing nations, in particular, assess the impact that adopting the method, known as Amount B, would have on their tax bases, and is working with countries that have decided to implement it, OECD senior transfer pricing adviser Mayra Lucas said.

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OECD Considers Clarifying Access to MAPs in Model Tax Treaty

The OECD is working on possibly expanding the types of tax adjustments that should be subject to mutual agreement procedures in the organization’s model treaty, an official said.

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EU Tax Chief Advocates Salvaging Work on OECD’s Pillar One

Every option should be exhausted to salvage an OECD project that would reallocate profits of large multinational companies to countries where their sales are made, a top EU official said.

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Companies’ Big Overseas Tax Bills Spur Profit-Shifting Concerns

Some big US-based multinationals are paying more in taxes to other countries than to their own, fueling questions about whether companies are shifting profits abroad to cut their tax bills.

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New OECD Rules Impact Tax Incentive Design for Global Businesses

The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting side-by-side package marks a significant evolution of the global minimum tax regime. The package substantially revises the treatment of tax incentives under the global minimum tax. Although developed at the request of the US, its implications extend well beyond.

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Global Tax Redo Leaves Africa Still Vulnerable to Revenue Loss

African nations face a continued risk of losing revenue to developed countries that apply the global minimum tax despite redesigned rules that feature a carve-out for US multinational companies, a group of the continent’s countries argued.

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Nations Uneasy Over UN Playing Bigger Role in Tax Data Exchanges

A large swath of countries pushed back against a proposal that the United Nations play a role in encouraging the exchange of tax information between nations over concerns the move would impose obligations on governments.

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