Tax Refresher - Issue 33

As we step into 2026, we would like to wish you a prosperous and successful year ahead.

Issue 33 of Tax Refresher, our bi-monthly newsletter designed specifically for large corporate and international businesses, aims to keep you updated on the latest developments and challenges in the global tax landscape.

In this issue of Tax Refresher, you will find the below insights:

1. News Alert: OECD releases Pillar Two “Side-by-Side” Package: simplifications and new safe harbours from FY2026.
2. Feature: OECD Updates 2025 Model Tax Convention: implications for crossborder working.
3. Pillar 2 Global Registration Tracker Update – ensuring you have the latest regulatory developments at your fingertips.
4. Estonia withholds support for OECD Pillar Two “side-by-side” package.
5. Portugal gazettes corporate income tax rate reduction.
6. E-invoicing and VAT: What global businesses need to know.
7. VAT consequences of trading in goods in the EU.
8. What's coming up for 2026.
9. Gender pay gap reporting.

Scroll down and click the links below to start your year informed, compliant, and ready to tackle challenges with Tax Refresher. 

For any questions or tailored advice, feel free to reach out to our tax experts: Chris Danes, Chris Denning, and Alison Horner.