Australia
- Commission’s first interim report proposes corporate tax reforms
European Union
- CJEU rules Italian IRAP incompatible with EU directive
Korea (ROK)
- 2025 tax revision bill announced
Luxembourg
- Pillar Two law update and automatic exchange of GIR
United Kingdom
- HMRC publishes Pillar Two guidance manual
The issue also includes articles relating to Cambodia, Germany, Indonesia, the OECD, and the Philippines.
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