2026

OECD member countries may consider resuming talks on a multilateral global tax deal on digital services at a meeting in April, a top official said.

Reports that the Netherlands plans to introduce legislation implementing the OECD side-by-side package, with stakeholder consultations expected before summer.

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Examines political and policy challenges facing countries engaged in U.N.-led tax negotiations as deadlines approach.

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Transfer pricing, which is how companies price transactions between affiliates, underwent colossal changes in the US over the past year, and the new year promises to be at least as tumultuous.

The UK will amend its global minimum tax law to apply recent changes to the OECD-led framework from January 2026, the country’s tax minister said.

Discusses proposals from Dutch tax advisers on incorporating the EU’s Unshell initiative into DAC6 reporting obligations through the creation of a new disclosure hallmark.

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Mindy Herzfeld reviews major international tax developments from 2025,  including disruptions to the OECD’s two-pillar project, evolving tariff policy, and legislative, regulatory, and judicial uncertainty, and assesses what these trends suggest for the international tax agenda in 2026.

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Examines the European Commission’s plan to recalibrate its tax agenda in 2026 by prioritizing narrower, targeted initiatives over broad, comprehensive reforms.

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Covers a planned legal challenge to Belgian legislation authorizing tax authorities to use artificial intelligence to mine financial data, focusing on privacy and proportionality concerns.

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Examines unresolved conceptual and practical issues surrounding the treatment of goodwill in transfer pricing analyses and disputes

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