New UK consultations published on transfer pricing, permanent establishments, and diverted profits
Belgium
New draft qualified domestic minimum top-up tax return form published
British Virgin Islands
ITA announces BVIFARS payment functionality and additional CRS compliance obligation
Cyprus
Parliament approves legislative amendments to address aggressive tax planning
Germany
Tax authorities issue updated questionnaire on anti-treaty shopping rules
Hong Kong SAR
Proposed amendments to draft Pillar Two legislation
Singapore
Updated regulations provide further guidance on implementation of DTT and MTT
Taiwan (China)
Application period for tax agreement refund claims extended to 10 years
United Kingdom
Consultation on tax treatment of predevelopment costs postponed
United Nations
Highlights from 30th session of UN tax committee: Advancing international tax norms
Various jurisdictions
2025 Global Tax Policy Survey available
Global tax highlights portal launched
Global trade updates
Tax treaty round up
Recent developments with respect to the following tax treaties: Andorra-Korea (ROK), Armenia-Hong Kong SAR, Bahrain-Hong Kong SAR, Bangladesh-Hong Kong SAR, Bangladesh-Qatar, Croatia-Hong Kong SAR, and India-Oman.
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