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A Re-Cap on UCT–IBFD Intensive Week in International Taxation 2026
The UCT–IBFD Intensive Week in International Taxation once again combined rigorous academic training with practice-oriented insights, equipping a new generation of tax professionals and scholars to navigate an increasingly complex treaty landscape.
2 minutes
Reflecting on the IBFD-UCT Annual Seminar 2026
On 26 February 2026, the UCT–IBFD Annual Seminar brought scholars, practitioners, and students together in Cape Town to reflect on one of the most pressing topics in international taxation: “The 2025 Update of the OECD Model Tax Convention: Selected Aspects”
1 minute
Trump Orders 10% Import Duty After Supreme Court Limits Presidential Tariff Authority, Signals 15% Worldwide Increase
Within a day of a Supreme Court ruling curtailing the President's authority to impose certain tariffs ( see US Supreme Court Strikes Down Trump Tariffs (20 February 2026)), President Donald J. Trump escalated US trade restrictions by ordering a temporary 10% import duty and later announcing an
2 minutes
US Supreme Court Strikes Down Trump Tariffs
The US Supreme Court ruled on 20 February 2026 that President Donald Trump lacked the authority to unilaterally impose the sweeping global tariffs enacted under the International Emergency Economic Powers Act (IEEPA). The Court agreed with lower court rulings that the statute does not authorize the
1 minute
MoF Amends Advance Tax Payment Procedure for IIR Top-Up Tax in Belgium
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.
2 minutes
Tiger Global Not Exempt from Taxation for Sale of Shares in Flipkart
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
3 minutes
United States Orders Withdrawal from 66 International Entities, Potentially Reducing US Role in UN Tax and Climate Forums
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
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