Spring Statement 2025

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World Tax Adviser

 A world of news with tax@hand

12/09/2025

Australia:

  • ATO proposes filing exemptions for Pillar Two returns

European Union: 

  • CJEU rules TP adjustments within scope of VAT

India:

  • Income-tax Act, 2025 enacted to replace Income-tax Act, 1961

Nigeria:

  • New tax laws introduce significant changes

United States:

  • IRS opens 2026 CAP program

The issue also includes articles relating to Australia, Cambodia, Indonesia, Ireland, the OECD, the Philippines, Portugal, Singapore, the United States, and Vietnam.

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