9 December 2025
Featured articles
OECD: Effective carbon rates
The OECD released its annual report on effective carbon rates, covering 79 jurisdictions that collectively account for approximately 82% of global greenhouse gas emissions.
South Africe: Testing services
There is a proposal to extend VAT zero-rating to the supply of testing services provided to nonresidents, even when those services are physically performed in South Africa.
Thailand: VAT rate
The reduction of Thailand’s statutory VAT rate from 10% to 7% (inclusive of municipal tax) has been extended for an additional year, to 30 September 2026.
United States: Tariffs
On 5 November 2025, the United States Supreme Court heard oral arguments in two consolidated cases challenging some of President Trump’s tariffs.
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