Spring Statement 2025

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World Tax Adviser

 A world of news with tax@hand

08/08/2025

Australia

  • Pillar Two: Accessing the transitional safe harbor

France

  • Withholding tax rules for certain dividend distributions clarified

Korea (ROK)

  • QDMTT to be introduced as from 2026

OECD

  • Toolkit regarding ring-fencing of mining income published

United States

  • Guidance on application of CAMT to partnerships released

The issue also includes articles relating to Belgium, Costa Rica, and the OECD.

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