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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.

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