World Tax Adviser

 A world of news with tax@hand

2 October 2026

Cyprus:

  • Tax authorities withdraw 2017 ASP CRS guidance

European Union:

  • CJEU ruling on neutralization of dividend WHT restriction

Greece:

  • Interest on intragroup loans obtained for dividend distributions

OECD:

  • Updated version of OECD model tax treaty

Singapore:

  • Guidance on proposed EIS enhancements for AI adoption

United States:

  • Further extension of section 871(m) phase-in period

Looking into the future of tax: Three roles, four enablers, one direction

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