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Last updated about 1 hour ago
OECD publishes ‘Side-by-Side’ Package on Pillar Two
1 day ago
On 5 January 2026, the OECD published the Side-by-Side (SbS) package (Package)...
CRA GST & Income Tax Audits
1 day ago
As most people understand, “Audits” are the Canada Revenue Agency’s (CRA) primary...
New Year, New Taxes: Chicago Enacts Nation’s First Social Media Tax Among Other Changes
1 day ago
The City of Chicago begins its 2026 fiscal year with a new...
虚开增值税专用发票罪的实质判断与合规启示
1 day ago
近年来最高人民法院、最高人民检察院（以下简称“两高”）密集发布危害税收征管罪相关司法解释、典型案例和规范性文件，力图进一步规范涉及此类犯罪的司法实践。2024年3月15日，两高发布《最高人民法院…
2026年财政年度预算案为投资基金活动引入税收优惠
1 day ago
为促进投资基金行业的发展，《第 13/2025 号法律》（2026 年度《预算案法》）就投资基金行业载明了一系列税务优惠措施，与已于 2026 年 1 月 1 日生效的《第 11/2025 号法律》（《投资基金法》）相互配合。...
2026 Budget Law Introduces Tax Benefits for Investment Funds Activities
1 day ago
With an aim to Foster the development of an investment funds industry...
US Parent, India Subsidiary: Intercompany Agreements And Transfer Pricing
1 day ago
A substantial number of US-based multinational entities are managing their Indian operations...
The UK’s reinvigorated enforcement landscape in 2026
1 day ago
The United Kingdom enters 2026 with a reinvigorated enforcement landscape. Whether the...
令和8年度税制改正大綱③：パーシャルスピンオフ税制の改正
2 days ago
2025年12月19日、与党による「令和8年度税制改正大綱」（「与党大綱」）が公表された。与党大綱の内容は多岐にわたるが、本ニュースレターでは、特に重要な改正と思われる、パーシャル…
Memo to IRS-CI: Don't Forget to Tout Your Legal-Source Income Casework!
2 days ago
‘Twas two days before Christmas and all through the house, not a...
관세조사 이후 부가세 공제 리스크, 기준이 선명해지다
2 days ago
관세청은 부가가치세법에서 규정하고 있는 수정수입세금계산서 미발급 기준에 대한 실무 운영 가이드라인을 담은...
Tax Compliance Dates and Deadlines
2 days ago
Financial Reporting Standards (FRS) 102 is a single financial reporting standard that...