Global Tax Alerts and Newsletters

Tax policy and regulatory developments continue to shape international business, with this edition highlighting significant updates across the Middle East, Europe, Africa, and the Asia-Pacific region.
 
In the Middle East, the UAE has introduced a transitional CbCR Safe Harbour under Pillar Two, while Bahrain, Kuwait, and Qatar have issued guidance and fee structures related to Domestic Minimum Top-Up Taxes. Across Africa, Kenya’s draft SEP regulations mark a key step in operationalising digital taxation, with South Africa exploring transfer pricing implications in the AI era.
 
In Europe, Spain has approved Top-Up Tax returns, Malta now allows companies to elect a final tax in lieu of the imputation system, and Denmark has refined the treatment of earn-out payments. Ireland’s Budget 2026 introduces changes to employment tax, while the UK has extended HMRC’s time limits for tax recovery from non-resident directors and the Netherlands has proposed employment tax reforms as part of its Budget package.
 
Further afield, Canada has updated compliance rules for non-resident dispositions of taxable property, Malaysia’s 2026 Budget includes several measures affecting businesses, and China has introduced new export controls on critical minerals. France has also confirmed the timeline for mandatory e-invoicing from 2026.
 
Learn about these developments and more in BDO Global Tax News.

• United Arab Emirates
  • Transitional CbCR Safe Harbour Under Pillar Two: Strategic Relief or Compliance Risk?
  • Decoding the QDMTT: What Makes a Domestic Minimum Top-Up Tax ‘Qualified’ under OECD Pillar Two?

• Bahrain
  • New Fee Structure for DMTT Appeals and Guidance on the Minimum Tax

• Kenya

  • Draft SEP Regulations: Operationalising the New Frontier in Digital Taxation

 

• Malta

  • Companies Have Option to Elect a Final Tax in Lieu of the Imputation System

 

• Spain

  • Government Approves Top-Up Tax Returns

 

• South Africa

  • Transfer pricing in the AI Era

 

• Kuwait

  • Regulations Clarify Domestic Minimum Top-Up Tax for MNEs

 

• Qatar

  • Global Minimum Tax Implemented and Tax Penalty Relief Exemption Extended
     

• Malaysia

  • 2026 Budget Measures Affecting Businesses

 

• Netherlands

  • Budget day proposals include employment tax measures

 

• Canada

  • Dispositions of Taxable Canadian Property by Non-residents: Compliance and Opportunity

 

• Ireland

  • Budget 2026 Amends Employment Tax Measures

 

• United Kingdom

  • HMRC Extend Time Limit for Tax Recovery From Non-UK Resident Directors

 

• Denmark

  • Tax Treatment of Earn-Out Payments and Recent Changes

 

• China

  • New Critical Mineral Export Controls Introduced

 

• Austrailia

  • Certificate of origin waiver: The benefit for Australian Trusted Traders

 

• International

  • Indirect Tax Bytes

 

• United States

  • Understanding U.S. Withholding Rules for Supplemental Payments to Nonresident Aliens

• France
  • Mandatory E-invoicing to be Implemented in 2026: Updates on Preparations

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