World Tax Adviser

 A world of news with tax@hand

22 May 2026

Bermuda:

  • Consultation launched on CIT and tax credit regulations

Costa Rica:

  • Tax authorities publish new resolution on application of IFRS

Germany:

  • Federal tax court clarifies applicable WHT rate during liquidation process

OECD:

  • Support for GIR central filing obligations, UTPR safe harbor extension published

Singapore:

  • Amendments to refundable investment credit regulations published

Global trade updates

Tax treaty round up

The issue also includes additional articles relating to Hong Kong SAR and New Zealand.

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