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On 6 October 2025, we hosted our annual IBFD Dialogues on International Taxation Seminar during the 77th IFA Congress in Lisbon, bringing together leading voices in international taxation to explore the transformative potential of Generative AI for tax professionals. The seminar, held at the Lisbon

Throughout every Friday in September, IBFD and IFA LATAM jointly hosted the sixth edition of their annual webinar series, focusing on the most pressing issues in international taxation relevant to Latin America. Conducted entirely in Spanish, the webinars are tailored for corporate officers, legal

The Constitutional Court has declared the National Solidarity Law (Ley Orgánica de Solidaridad Nacional) and the Public Integrity Law unconstitutional on procedural grounds.

The French tax administration has identified recurring errors in the filing of form 2065-INT-SD, which entities belonging to groups subject to country-by-country reporting (CbCR) requirements and/or the global minimum tax rules must file each fiscal year alongside their corporate income tax return (

On 23 September 2025, the OECD published its eighth annual peer review, assessing the implementation of Country-by-Country (CbC) reporting standards by 142 jurisdictions, and found continued progress in global tax transparency, with more jurisdictions adopting legal frameworks and information

The Constitutional Court (Conseil constitutionnel) has ruled for the first time that the digital services tax (DST) applicable since 2019 is compatible with constitutional principles.

The Brussels Court of First Instance has held that Belgium’s implementation of the Interest and Royalties Directive (2003/49) (the Directive) does not require the concept of “beneficial ownership” to align with the Directive’s definition.

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