News

IBFD and the European Association of Tax Law Professors (EATLP) have renewed their longstanding agreement on the EATLP International Tax Series, published by IBFD. Under the agreement, all new and past volumes of the EATLP International Tax series will be published under a ‘CC-BY’ license. The

The Ministry of Finance has announced changes to the procedure for advance payment of the income inclusion rule (IIR) top-up tax under the Pillar Two global minimum tax framework for multinational enterprises (MNEs) and large domestic groups. The new procedure has been applicable since January 2026.

The Supreme Court of India (SC) has ruled, in the cases of The Authority for Advance Rulings vs. Tiger Global International II Holdings, The Authority for Advance Rulings vs. Tiger Global International III Holdings, and The Authority for Advance Rulings vs. Tiger Global International IV Holdings

The United States has ordered its withdrawal from 66 United Nations and non-UN international organizations, a decision that could affect US participation in UN–led international tax cooperation and related climate and economic policy processes. President Donald J. Trump ordered the withdrawals in a

Over 145 jurisdictions in the OECD/G20 Inclusive Framework (IF) on BEPS have agreed on a package to coordinate the global minimum tax implementation by introducing measures to simplify compliance and ensure a level playing field, the OECD announced on 5 January 2026.

The Belgian parliament ( Kamer van volksvertegenwoordigers/Chambre des députés) has adopted a bill introducing a participation exemption for group contributions, making the expat regime more attractive, and amending tax credits, deductions and the statute of limitation provisions. If not reported