News

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.

Leading Tax Teams in Canada, U.S., and U.K. First to Access 220+ Jurisdictions Through Revolutionary AI Platform.

Zorka Milin, Policy Director at the FACT Coalition, cites the annual IBFD North America and Caplin & Drysdale International Tax Conference as her favorite tax conference.

The President of India gave assent to The Income-Tax (No. 2) Bill, 2025 on 21 August 2025

The United States has expanded its steel and aluminum tariffs under section 232 of the Trade Expansion Act of 1962 to include 407 additional product categories, now subject to a 50% duty. These include wind turbines, mobile cranes, bulldozers, railcars, furniture, compressors, pumps, and other

The second session of the United Nations Framework Convention on International Tax Cooperation (the Convention) was concluded on 15 August 2025 with delegates intensifying discussions on dispute prevention tools (Workstream 3) and the feasibility of a UN-led transfer pricing (TP) comparables

PepsiCo has won an appeal in a long-running royalty tax dispute with the Australian Taxation Office.