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World Tax Adviser

 A world of news with tax@hand

20 February 2026

Germany:

  • Draft guidance on permanent establishment criteria

Italy:

  • Pillar Two domestic return form and instructions

New Zealand:

  • Issues paper on income tax and DeFi

OECD:

  • Pillar One: Amount B pricing FAQs and pricing automation tool

United Nations:

  • February 2026 UN tax convention negotiations

Global trade updates

The issue also includes additional articles relating to Australia, the European Union, Taiwan (China), the United Kingdom, and the United States.

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