World Tax Adviser

 A world of news with tax@hand

8 May 2026

Australia:

  • Draft legislation for a News Media Bargaining Incentive charge

Canada:

  • CRS guidance on partnership residency reverted

Germany:

  • Annual reporting for dividend WHT exemption certificate abolished

Korea (ROK):

  • Pillar Two filing guidance notices sent to domestic constituent entities

OECD:

  • Global Minimum Tax Implementation Toolkit published

Global trade updates

The issue also includes additional articles relating to Canada, New Zealand, the OECD, and Thailand.

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