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8 Jun - Liechtenstein: Consultation draft for implementation of Pillar Two global minimum tax

8 Jun - Luxembourg: European Commission erred in finding grant of State aid based on OECD Transfer Pricing Guidelines (CJEU Advocate General opinion)

6 Jun - Germany: Interim findings and outcomes from mandatory disclosure rules (DAC6) reporting

6 Jun - Luxembourg: Draft law implementing DAC7

6 Jun - Switzerland: Consultation on draft law implementing Pillar Two global minimum tax

5 Jun - Netherlands: Bill implementing Pillar Two presented to Lower House of Parliament

30 May - UK: Update on mandatory disclosure rules (DAC6), now effective

24 May - EU: Update on DAC7 implementation (May 2023)

22 May - New Zealand: May 2023 Tax Bill includes Pillar Two global minimum tax rules

19 May - Channel Islands and Isle of Man: Joint statement concerning implementation of Pillar Two global minimum tax

19 May - Czech Republic: Public consultation on legislative proposal to implement minimum taxation (Pillar Two)

19 May - EU: Action seeking annulment of EU minimum tax directive (EU General Court)

9 May - Netherlands: New guidance on mandatory disclosure rules (DAC6)

8 May - KPMG report: Progress on improving mutual agreement procedure

4 May - Belgium: Referral by European Commission to CJEU for failure to properly transpose CFC rules under ATAD

4 May - Luxembourg: European Commission erred in finding grant of State aid (CJEU Advocate General opinion)

4 May - Malta: Updated FAQs with further clarifications on DAC6 notice requirements for intermediaries

4 May - Spain: Requirement under DAC6 for intermediaries to notify other intermediaries of their reporting obligation suspended (Supreme Court decision)

3 May - Australia: KPMG comments on draft legislation denying deductions for low-taxed related-party intangibles payments

28 Apr - Japan: 2023 tax reform includes income inclusion rule, CFC regime

20 Apr - EU: European Commission adopts DAC7 for exchange of information with non-EU countries

20 Apr - Italy: Draft legislation for implementation of DAC7

20 Apr - Kenya: Intention to adopt Pillar Two global minimum tax announced

20 Apr - Uganda: 2023 tax bill includes proposed digital service tax

20 Apr - United Nations: Revised subject-to-tax-rule proposal approved at tax committee meeting

6 Apr - Bahamas: Economic substance legislation and guidance notes introduced

6 Apr - Ireland: Changes to R&D tax credit, knowledge development box and digital games tax credit in Finance Act 2022

5 Apr - Ireland: Draft legislation on implementation of Pillar Two global minimum tax

5 Apr - Estonia: Guidance on tax defensive measures relating to non-cooperative jurisdictions

5 Apr - Canada: Preparing for excessive interest and financing expenses limitation (EIFEL) legislation

4 Apr - EU: Updated State aid guiding templates

3 Apr - Australia: Draft legislation denying large multinationals deductions for low-taxed related-party intangibles payments

3 Apr - UK: Implementation of Pillar Two global minimum tax under Spring Finance Bill 2023

3 Apr - UK: Mandatory disclosure rules (DAC6) effective

29 Mar - Vietnam: MAAC signed, intention to implement Pillar Two global minimum tax

29 Mar - Germany: Expansion of list of non-cooperative jurisdictions, implications for measures against tax havens

23 Mar - Germany: Public consultation on implementation of Pillar Two global minimum tax

23 Mar - Sweden: Proposed additions to interim report on implementation of EU global minimum tax directive

23 Mar - Malta: Clarifications on DAC6 notification requirements for intermediaries

22 Mar - Spain: Public consultation on Pillar Two global minimum tax

21 Mar - Australia: Draft legislation requiring disclosure of subsidiaries' tax residence in financial reports

20 Mar - Australia: Changes to interest limitation rules

16 Mar - OECD: Public consultation meeting on implementation under Pillar Two

15 Mar - EU: Temporary State aid rules adopted to support green transition

14 Mar - Thailand: Measures to support implementation of Pillar Two global minimum tax rules

10 Mar - Cyprus: Frequently asked questions on transfer pricing documentation rules

10 Mar - Luxembourg: Draft legislation for implementation of public country-by-country reporting

6 Mar - Hong Kong: Instrument of ratification of MLI deposited with OECD

24 Feb - OECD: Report to G20 Finance Ministers and Central Bank Governors, updates on developments in international tax reforms

23 Feb - Hong Kong: Tax measures in 2023-2024 budget include “patent box,” global minimum tax starting in 2025

20 Feb - UK: Guidance under new mandatory disclosure rules

16 Feb - OECD: Comments on public consultation documents on implementation under Pillar Two

14 Feb - EU: Updates to list of non-cooperative jurisdictions (four added to “black list”, revisions to “grey list”)

9 Feb - KPMG report: Administrative guidance on the GloBE rules, focusing on issues of importance to U.S. companies

8 Feb - EU: Notice by EC to 14 member states of noncompliance with transposition of DAC7

8 Feb - Sweden: Interim report on implementation of EU global minimum tax directive

7 Feb - Romania: New reporting obligations for digital platform operators (DAC7)

3 Feb - KPMG report: Comments on public consultation documents on implementation under Pillar Two

2 Feb - KPMG report: U.S. accounting questions related to new GloBE rules

2 Feb - OECD: Administrative guidance for implementation of Pillar Two global minimum tax rules

2 Feb - Spain: State aid determination annulled because aid recipients were erroneously identified (CJEU judgment)

30 Jan - EU: European Commission public consultation on DAC7 implementing regulation

30 Jan - OECD: Comments on public consultation document on Amount B under Pillar One

30 Jan - Spain: Public consultation on changes to criteria for non-cooperative jurisdictions

25 Jan - KPMG report: Comments on public consultation document on Amount B under Pillar One

24 Jan - OECD: Comments on public consultation document on withdrawal of DSTs under Pillar One

24 Jan - OECD: New methodology for Action 14 peer reviews, changes to MAP statistics reporting and new APA statistics reporting

23 Jan - KPMG report: Focus on country-by-country reporting (CbC) data with Pillar Two minimum tax and public CbC reporting

20 Jan - KPMG report: Comments on public consultation document on withdrawal of DSTs under Pillar One

20 Jan - KPMG report: Where next for Amount B?

18 Jan - OECD: Revenue gains from BEPS 2.0 predicted to be higher than previously expected

17 Jan - Czech Republic: Guidance provided in Q&As on new reporting obligation under DAC7

13 Jan - OECD: Manal Corwin appointed new Director of its Centre for Tax Policy and Administration

11 Jan - EU: Update on DAC7 implementation

10 Jan - Bulgaria: Changes in VAT law, including reporting of data regarding cross-border payments

6 Jan - OECD: Further progress on harmful tax practices

22 Dec - Latvia: New reporting obligations for digital platform operators (DAC7)

22 Dec - Netherlands: 2023 Tax Plan adopted by upper house of Parliament, including DAC7, windfall profits tax on fossil sector

22 Dec - Spain: Guidance on online “intermediation” subject to digital services tax

22 Dec - KPMG report: Public consultation document under Pillar One on draft multilateral convention provisions on DSTs

21 Dec - KPMG report: Pillar Two implementation package, initial observations and analysis

20 Dec - OECD: Public consultation documents on withdrawal of DSTs under Pillar One, implementation under Pillar Two

19 Dec - Colombia: Tax reform measures include 15% minimum tax, surcharges, digital services tax

16 Dec - Belgium: New obligations of digital platform operators (DAC7)

16 Dec - Luxembourg: 2023 budget law passed by Parliament includes reverse hybrid rule changes

16 Dec - Switzerland: Parliament approves constitutional amendment to implement Pillar Two global minimum tax

16 Dec - EU: Council adopts EU minimum tax directive

15 Dec - Mexico: Limitation on deductibility of net interest held valid (court decision)

14 Dec - OECD: Exchange of information on tax rulings under BEPS Action 5

13 Dec - EU: Member states in the EU reach agreement to implement Pillar Two (updated)

9 Dec - KPMG report: Public consultation on Amount B under Pillar One, initial observations and analysis

9 Dec - Slovakia: Public country-by-country reporting implemented

9 Dec - UK: Report of national audit office on operation and implementation of digital services tax

8 Dec - OECD: Public consultation document on Amount B under Pillar One

7 Dec - Estonia: Recent tax-related developments, including reporting obligations for digital platform operators (DAC7)

6 Dec - EU: Minimum tax directive proposal removed from ECOFIN meeting agenda

6 Dec - Kenya: Country-by-country reporting multilateral competent authority agreement signed

6 Dec - Romania: Public country-by-country reporting implemented

1 Dec - Finland: Clarifications on DAC7 reporting obligations

1 Dec - Spain: Reverse hybrid mismatch rules introduced

1 Dec - United Nations: Resolution to develop new international tax cooperation framework  

30 Nov - Germany: Law on DAC7, submitting transfer pricing documentation in tax audits, adopted by lower house of Parliament

30 Nov - Poland: Legislation implementing “public” country-by-country reporting directive announced

29 Nov - KPMG report: Key takeaways from the OECD’s 2021 mutual agreement procedure (MAP) statistics

22 Nov - OECD: Mutual agreement procedure (MAP) statistics for 2021

22 Nov - Poland: Ratification of treaty with Georgia; MCAA for automatic information exchange under digital platform reporting rules signed

22 Nov - EU: Public country-by-country reporting implementation summary

17 Nov - UK: Autumn statement includes transfer pricing documentation changes, update on implementation of Pillar Two, increases in corporation tax and DPT rates

17 Nov - Argentina: Update on ratification of MLI

16 Nov - Denmark: DAC7 guidance

16 Nov - OECD: Comments on progress report on administration and tax certainty aspects of Amount A of Pillar One

11 Nov - KPMG report: Comments on progress report on administration and tax certainty aspects of Amount A of Pillar One

10 Nov - OECD: Jurisdictions sign MCAA for automatic information exchange under digital platform reporting rules, CRS disclosure rules

10 Nov - United States: Corporate Alternative Minimum Tax considerations and FAQs

9 Nov - Poland: Draft legislation guidelines of reporting obligations for digital platform operators (DAC7)

8 Nov - Luxembourg: Finding of illegal State aid involving application of arm’s length principle set aside (CJEU judgment)

4 Nov - Netherlands: Updated policy statement on hybrid mismatches, deduction allowed in cost-plus situations

3 Nov - Austria: Inflation relief-related tax measures, DAC7 implementation, guidance on crypto taxation, updated VAT guidelines, other tax developments

3 Nov - Finland: Draft legislation to implement DAC7

3 Nov - Germany: Draft legislation to implement public country-by-country reporting; update on Pillar Two implementation

3 Nov - Hungary: Draft legislation to implement public country-by-country reporting

27 Oct - Australia: Public country-by-country (CbC) reporting proposed in 2022-2023 federal budget

25 Oct - Netherlands: Consultation on implementation of Pillar Two rules

20 Oct - Germany: Penalties for failure to comply with the obligation to keep or provide transfer pricing documentation compatible with EU law (CJEU judgment)

20 Oct - OECD: Report to G20 Finance Ministers and Central Bank Governors, updates on developments in international tax reforms

20 Oct - Romania: Bill implementing public country-by-country (CbC) reporting directive

19 Oct - KPMG report: Initial observations of OECD report on tax incentives and the global minimum tax

18 Oct - Mexico: Update on ratification of MLI

17 Oct - KPMG report: Comments in response to EC public consultation on the SAFE initiative

17 Oct - South Africa: MLI to enter into force 1 January 2023

14 Oct - OECD: Updated guidance on implementation of country-by-country reporting

14 Oct - Colombia: Tax proposals in draft legislation include 15% minimum tax, surcharges on certain sectors, digital services tax

14 Oct - Australia: New income tax treaty with Iceland signed, incorporating BEPS recommendations

13 Oct - Australia: Consultation paper on BEPS 2.0

13 Oct - Belgium: Tax proposals in budget 2023-2024 include 15% minimum tax

11 Oct - Hong Kong: Proposed incorporation of MLI into domestic law

7 Oct - Malaysia: Tax proposals in budget for 2023, including domestic minimum top-up tax

6 Oct - OECD: Report on tax incentives and the global minimum tax

6 Oct - OECD: Progress report on administration and tax certainty aspects of Amount A of Pillar One; public consultation

6 Oct - EU: Report on EU Parliament meeting with European Commissioner; discussion of solidarity contribution on surplus profits in fossil sector, minimum tax directive

30 Sep - OECD: Inclusive Framework on BEPS meeting scheduled for 6 - 7 October 2022

28 Sep - Germany: Draft legislation on submission of transfer pricing documentation in tax audit

21 Sep - Bahrain: Deadline for ultimate parent entity of MNE resident in Bahrain to file country-by-country (CbC) report

20 Sep - United States: SEC signals support for country-by-country reporting

19 Sep - Belgium: DAC6 legislation held invalid, questions raised to CJEU (Constitutional Court decision)

15 Sep - Gibraltar: Rule preventing double taxation of amounts recovered as unlawful state aid may be applied (CJEU judgment)

9 Sep - EU: Five EU Member States issue joint statement committing to implementing global minimum tax (Pillar Two)

6 Sep - OECD: Pascal Saint-Amans to retire 31 October 2022

26 Aug - Bulgaria: MLI ratified

26 Aug - Hong Kong: Implementation of Pillar Two deferred to 2024 at the earliest

26 Aug - Switzerland: Public consultation on draft ordinance regulating minimum taxation in Switzerland (Pillar Two)

25 Aug - OECD: Comments on progress report on Amount A of Pillar One

23 Aug - KPMG report: Implementation of ATAD I and II by EU Member States

19 Aug - KPMG report: Comments on progress report on Amount A of Pillar One

19 Aug - KPMG report: European Commission business tax agenda

12 Aug - Malaysia: Effective tax rate; country-by-country reporting data used for transfer pricing purposes

12 Aug - Australia: Proposal for increased public reporting of tax and country-by-country information

11 Aug - Australia: Multinational tax proposals; thin capitalisation and intangibles and royalties integrity measures

10 Aug - Korea: Tax reform proposals include transfer pricing documentation and Pillar Two measures

5 Aug - Australia: Consultation paper, multinational tax integrity and tax transparency

29 Jul - Mauritius: Tax measures in Finance Bill 2022 include domestic top-up tax

27 Jul - OECD: Progress on harmful tax practices

26 Jul - KPMG report: Amount B—the forgotten piece of the Pillar One jigsaw

26 Jul - Poland: No transfer pricing documentation or Local file reporting obligation on contribution to foreign company’s supplementary capital

22 Jul - Ireland: BEPS 2.0 implications for aviation sector

20 Jul - UK: Draft legislation to implement Pillar Two published

20 Jul - Greece: Legislation incorporating ATAD measures for reverse hybrid instruments

18 Jul - KPMG report: The diverging paths of Pillars One and Two

18 Jul - Czech Republic: Tax priorities of the Czech EU Presidency

14 Jul - EU: Update on minimum tax directive; priority of new presidency of the European Council

12 Jul - Netherlands: New decree on profit attribution to permanent establishments

11 Jul - OECD: Progress report on Amount A of Pillar One, including revised schedule; public consultation

30 Jun - Australia: Treatment of U.S. GILTI under hybrid mismatch rules

29 Jun - Australia: Proposed amendments to thin capitalisation rules, effect on arm's length debt test

29 Jun - Slovakia: Implementation of EU directive on reporting obligations of digital platforms (DAC7)

27 Jun - UK: Background and implications of delayed implementation of Pillar Two

20 Jun - EU: Report of ECOFIN to European Council on tax issues including Pillar Two, minimum tax, harmful tax practices, preferential tax regimes, non-cooperative jurisdictions

17 Jun - EU: Proposal for EU minimum tax directive; update after ECOFIN Council meeting

16 Jun - KPMG report: Update on tax control framework requirements

15 Jun - OECD: Comments on tax certainty aspects of Amount A under Pillar One

14 Jun - UK: Implementation of Pillar Two delayed

14 Jun - OECD: Tax transparency in Africa 2022

10 Jun - KPMG report: Comments on tax certainty aspects of Amount A under Pillar One

10 Jun - Luxembourg: New income tax treaty with UK is signed

8 Jun - Peru: Approaching deadline for transfer pricing reports for FY 2021

7 Jun - KPMG report: Country-by-country reporting notifications, requirements per country

27 May - OECD: Tax certainty aspects of Amount A under Pillar One; public consultation

25 May - OECD: Comments on regulated financial services exclusion under Amount A of Pillar One

24 May - EU: Status regarding proposal for EU minimum tax directive

23 May - Australia: Labor party wins 2022 election, tax policies include public country-by-country (CbC) reporting

20 May - KPMG report: Comments on regulated financial services exclusion under Amount A of Pillar One

17 May - Luxembourg: FAQ on mandatory disclosure rules (DAC6)

16 May - KPMG report: Public consultation meeting on implementation framework of global minimum tax

10 May - Poland: Mandatory disclosure requirement deadlines for domestic arrangements remain extended

6 May - Malta: FAQs on mandatory disclosure rules (DAC6)

6 May - Netherlands: Considerations for companies in scope of Pillar Two rules

6 May - New Zealand: Consultation on implementation of Pillar Two rules

6 May - OECD: Regulated financial services exclusion under Amount A of Pillar One; public consultation

5 May - KPMG report: BEPS 2.0 implementation considerations for Mexico

5 May - Canada: Draft hybrid mismatch legislation

4 May - Nigeria: Summary of tax transparency reporting developments

4 May - OECD: Tax transparency in Latin America 2022

3 May - OECD: Comments on extractives exclusion under Amount A of Pillar One

3 May - KPMG report: Comments on extractives exclusion under Amount A of Pillar One

3 May - Switzerland: Tax transparency reporting statistics and global minimum tax update

2 May - UK: Additional compliance requirements under hybrid mismatch rules

2 May - UK: Transfer pricing statistics (FY 2021)

22 Apr - Gibraltar: Exemption regime for royalties constitutes unlawful state aid (EU General Court)

22 Apr - OECD: Comments on draft rules for domestic legislation on scope under Amount A of Pillar One

20 Apr - KPMG report: Comments on draft rules for domestic legislation on scope under Amount A of Pillar One

14 Apr - OECD: Comments on implementation framework of global minimum tax

14 Apr - KPMG report: Comments on implementation framework of global minimum tax

14 Apr - KPMG report: Comments in response to UK consultation on global minimum corporate tax

14 Apr - OECD: Extractives exclusion under Amount A of Pillar One; public consultation

12 Apr - Brazil: Update on revisions to transfer pricing rules, steps toward OECD Transfer Pricing Guidelines

6 Apr - KPMG report: Comments in response to EU public consultation on “Unshell” Directive proposal

5 Apr - EU: No agreement on revised proposal for minimum tax directive (ECOFIN Council meeting 5 April 2022)

4 Apr - OECD: Draft rules for domestic legislation on scope under Amount A of Pillar One; comments requested

22 Mar - Indonesia: Guidance on coordination of CFC rules with taxation of dividends

18 Mar - KPMG report: Updated analysis of Pillar Two model rules for 15% global minimum tax following release of commentary

16 Mar - EU: ECOFIN fails to reach agreement on revised minimum tax directive

14 Mar - OECD: Commentary on Pillar Two model rules for domestic implementation of 15% global minimum tax

8 Mar - KPMG report: Comments in response to EC public consultation on proposal for minimum tax directive

8 Mar - OECD: Comments on draft model rules for tax base determinations under Pillar One Amount A

7 Mar - Thailand: Revised transfer pricing disclosure form; country-by-country reporting notification and Q&As

4 Mar - KPMG report: Comments on OECD’s draft rules for tax base determinations under Pillar One
Amount A

2 Mar - KPMG report: BEPS 2.0 issues and implications for Latin America

28 Feb - KPMG report: Top concerns for tax leaders on the path forward for BEPS 2.0

28 Feb - Bahamas: Updated EU “grey list” includes Bahamas and other Caribbean countries

28 Feb - Thailand: Multilateral instrument (MLI) is signed

22 Feb - OECD: Comments on draft model rules for nexus and revenue sourcing under Pillar One Amount A

22 Feb - Thailand: Additional country-by-country reporting submission requirements

18 Feb - KPMG report: Initial impressions of draft rules for tax base determinations under Pillar One
Amount A

18 Feb - OECD: Draft rules for tax base determinations under Amount A of Pillar One; comments requested

16 Feb - Vietnam: Almost all tax treaties implicated with the signing of MLI

14 Feb - Cyprus: Protocols with Germany and Switzerland in effect; BEPS minimum standards implemented

11 Feb - Barbados: Rules requiring country-by-country reporting enacted

6 Feb - KPMG report: Public consultation document on Pillar One—draft model rules for nexus and revenue sourcing

4 Feb - OECD: Public consultation on two-pillar solution launched; first building block under Pillar One released

21 Jan - UK: Consultation on domestic implementation of Pillar Two rules

21 Jan - UK: Pillar Two concept of international shipping and boundaries of UK tonnage tax regime

18 Jan - Switzerland: Implementation of Pillar Two global minimum tax

13 Jan - Bahrain: Country-by-country obligations extended to 28 February 2022

12 Jan - Thailand: Extended deadlines for submitting country-by-country reports

11 Jan - UK: Public consultation on implementation of Pillar Two

5 Jan - Nigeria: Country-by-country reporting requirements by branches and subsidiaries of foreign MNEs

22 Dec - EU: Directive to implement Pillar Two is proposed

22 Dec - KPMG report: Initial analysis of Pillar Two model rules for global minimum tax under OECD/G20 Inclusive Framework

22 Dec - Cyprus: Country-by-country report for 2020 is due 31 January 2022

21 Dec - OECD: Schedule for public consultations on two-pillar solution

20 Dec - OECD: Pillar Two model rules for domestic implementation of 15% global minimum tax

2 Dec - UK: Update on proposed changes regarding transfer pricing documentation

1 Dec - Bahrain: Country-by-country notifications due 31 December 2021

1 Dec - EU: “Public” country-by-country reporting directive published in EU Official Journal

1 Dec - United States and Turkey (Türkiye): Competent Authority Arrangement regarding exchange of country-by-country reports

29 Nov - KPMG report: EU “public” country-by-country reporting and implications for multinational groups

18 Nov - Australia: Deferral of date for filing (lodging) country-by-country reporting statements

11 Nov - EU: European Parliament formally adopts “public” country-by-country reporting

11 Nov - KPMG report: Asia Pacific regional perspective on implementation of BEPS 2.0 as it relates to tax incentives

2 Nov - Dominican Republic: Transfer pricing rules, updated compliance and documentation requirements

20 Oct - Bahrain: Updated guidance on mutual agreement procedures

20 Oct - Thailand: Transfer pricing requirements and country-by-country reporting, effective 2021

18 Oct - Cyprus: Arrangement with United States for exchange of country-by-country reports

18 Oct - OECD: Status update on BEPS Action 13 (country-by-country reporting) and Action 14 (mutual agreement procedure)

14 Oct - Serbia: Updated transfer pricing guidance, information for country-by-country report

13 Oct - OECD: G20 finance leaders endorse changes to global tax rules

9 Oct - KPMG report: OECD/G20 Inclusive Framework agreement on BEPS 2.0

8 Oct - OECD: Agreement for global minimum tax, to resolve international taxation of digital economy

7 Oct - Thailand: New requirements for transfer pricing and Local file documentation

4 Oct - KPMG report: Country-by-country reporting, notification requirements per country

28 Sep - EU: Update on "public" country-by-country reporting

16 Sep - Peru: Approaching deadline for secondary filing by U.S. multinationals of FY 2020 country-by-country reports

5 Aug - OECD: Countries bring preferential tax regimes in line with international standards

15 Jul - Bahrain: Country-by-country reporting and notification obligations

15 Jul - Oman: Clarification of suspension of country-by-country reporting

13 Jul - Kenya: Country-by-country reporting measures enacted in Finance Act, 2021

10 Jul - G20 finance ministers conclude meeting with agreement for global minimum tax, other measures

8 Jul - Oman: Country-by-country reporting is suspended

2 Jul - KPMG report: OECD/G20 Inclusive Framework agreement on BEPS 2.0

1 Jul - OECD: Statement of Inclusive Framework on two-pillar solution addressing tax challenges of digital economy

25 Jun - Azerbaijan: Update on country-by-country reporting

21 Jun - Qatar: Deadline for filing Master files and Local files extended to 30 September 2021

15 Jun - EU: Update on status of “public” country-by-country reporting

11 Jun - Kenya: Country-by-country reporting proposal in budget 2021-2022