On 5 January 2026 it was announced that the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have agreed on key elements of a package - the "side-by-side package" - that establishes the way forward on the global minimum tax arrangements. See the...
This week's edition of the CFE Tax Top 5 looks at the following: Commission Work Programme 2026: Key Taxation Measures & Simplification Drive UN Framework Committee Seeks Feedback on Draft International Global Tax Cooperation Framework Protocols OECD Publishes Third Batch of Updated Transfer Pricing Country...
This week's edition of the CFE Tax Top 5 looks at the following: G20 Meeting: Key OECD Tax Reports Presented to Finance Ministers UN Tax Committee 31st Session: 21 to 24 October 2025 Inter-Parliamentary Committee Meeting on the Taxation of the Digitalised Economy CFE Opinion Statement...
The EU Council has adopted the Commission proposal for a mandate to start negotiations with Norway, with a view to concluding an international agreement on administrative cooperation in direct tax matters. The negotiations will seek to establish a cooperation framework between EU Member States and Norway...
The European Union signed four amending protocols to international agreements with Andorra, Liechtenstein, Monaco and San Marino which provide for automatic exchange of financial account information between the EU and the four jurisdictions. source: taxation-customs.ec.europa.eu...
The EU list of non-cooperative jurisdictions was updated on 10 October 2025. There has been no change to Annex I, which lists the following: American Samoa, Anguilla, Fiji, Guam, Palau, Panama, the Russian Federation, Samoa, Trinidad & Tobago, US Virgin Islands, and Vanuatu. Vietnam has been removed from Annex...
This week's edition of the CFE Tax Top 5 looks at the following: Council Adopts Simplified CBAM Framework to Ease SME Burden EU Commission Seeks Mandate to Negotiate UN Tax Dispute Protocol CFE Opinion Statement on the European Commission Consultation Concerning a “28th Regime” for...
This week's edition of the CFE Tax Top 5 looks at the following: Pillar Two Developments, DAC Recast & Use of AI in the Profession: Insights from the 2025 CFE Tax Symposium FISC Hearing: US Tax Shifts & EU Policy Responses OECD to Publish 2025 Peer...
This week's edition of the CFE Tax Top 5 looks at the following: EU Imposes 2.95 Billion Euro Fine on Google for Dominant Online Advertising Position OECD Revises BEPS Action 5 Transparency Framework & XML Schema Final Registration Reminder: 2025 CFE Tax Symposium in Ghent...
