World Tax Adviser

A world of news with tax@hand

5 December 2025

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European Union:

Second evaluation of EU DAC

OECD:

Comments invited on global mobility of individuals

Portugal:

Standard corporate income tax rate reduced

United Kingdom:

Key tax highlights of Autumn Budget 2025

United States:

Corporate stock buyback excise tax final regulations

Guidance on allocating foreign taxes

Global trade updates

The issue also includes additional articles relating to Australia, Brazil, the European Union, Mauritius, the Netherlands, the OECD, Singapore, and the United States.

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