2026

Examines a new OECD initiative aimed at ensuring mutual agreement procedures remain available for adjustments that are substantively transfer pricing–related but not formally characterized as such.

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Discusses the evolving landscape of tax transparency initiatives heading into 2026, including developments in information exchange standards, reporting obligations, and global forums’ efforts to enhance cross-border cooperation and combat tax evasion

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The European Commission issued guidelines on how it addresses situations in which foreign subsidies, such as tax credits and other tax relief, may distort competition.

Digital services taxes will occupy a prominent place on the global tax agenda for 2026 because some EU nations will insist on their use and because a growing number of nations are realizing that DSTs may not be worth having—especially when an easy alternative already exists.

US President Donald Trump could find out as soon as Jan. 9 whether the Supreme Court will strike down a key portion of his tariffs campaign. The court is considering whether Trump can use an emergency law that had previously never been wielded to impose import taxes, and its decision could be included in an upcoming opinions release on unspecified cases.

It’s time to step back and assess prior work undertaken at the OECD to tax the digital economy, a top US Treasury Department official said.

The Trump administration ordered the US to withdraw from various international organizations, including a United Nations body responsible for developing tools to aid countries in international tax cooperation.

OECD member countries may consider resuming talks on a multilateral global tax deal on digital services at a meeting in April, a top official said.

Reports that the Netherlands plans to introduce legislation implementing the OECD side-by-side package, with stakeholder consultations expected before summer.

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Examines political and policy challenges facing countries engaged in U.N.-led tax negotiations as deadlines approach.

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