Category: Taxation
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Best International Tax Courses and Certifications for Corporate Tax Professionals (2026)
ADIT, IBFD and AICPA certifications compared on cost, format and real signal value for corporate tax, compliance and transfer pricing professionals in 2026.
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Transfer Pricing Adjustments Under Pillar Two: How They Interact
A transfer pricing correction doesn’t stay inside the corporate return: it can reopen a prior-year GloBE effective tax rate and trigger extra top-up tax.
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How to Automate CbC Reporting Data Collection: A Tax Technology Roadmap
A six-phase roadmap for automating CbC reporting data collection so it survives the GloBE Information Return schema change of October 2026, not a one-off fix.
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QDMTT Country Implementation Tracker (Qualified Domestic Minimum Top-up Tax)
QDMTT status by country: HMRC’s list of 22 qualified jurisdictions, and why Germany, France, Ireland, Canada and Australia aren’t on it yet.
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Transfer Pricing Documentation Software: Buyer’s Checklist for Multinationals
A buyer checklist for transfer pricing documentation software: what to test before buying, Pillar Two readiness, audit defensibility, and vendor red flags.
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BEPS Pillar Two Safe Harbours Explained: What Qualifies and What Doesn’t
Pillar Two safe harbours changed fundamentally in January 2026: six now exist, each with different thresholds and expiry dates. Here’s what qualifies.
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Verifactu: Ensuring Spanish Fiscal Transparency for International Companies
If you’re part of a major global group, with a small branch in Spain, despite your size, Spanish tax law demands that even a modest local office complies with national invoicing rigour. That’s where Verifactu comes in: Spain’s legal framework for secure, traceable electronic invoicing. What is Verifactu and why does it matter? Legal foundation:…
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DGT‑R‑001‑2018 in Costa Rica
Resolution DGT-R-001-2018 was issued by the Costa Rican General Directorate of Taxation (Dirección General de Tributación, DGT) on January 11, 2018. It establishes the obligation to file the Country-by-Country Report (CbC Report) for certain multinational groups, in line with OECD BEPS Action 13. Who is subject to this resolution? Applies to multinational enterprise groups with total…
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Director General of Taxes Regulation No. PER-29/PJ/2017 in Indonesia
Director General of Taxes Regulation No. PER-29/PJ/2017 (“PER-29”) is an implementing regulation issued by Indonesia’s Directorate General of Taxation (DGT) on December 29, 2017. It details the procedures for the management of Country-by-Country Reporting (CbCR) in Indonesia, supplementing the requirements set out in Ministry of Finance Regulation No. 213/PMK.03/2016. Key Provisions of PER-29/PJ/2017 Scope and…
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Minister of Finance Regulation No. 213/PMK.03/2016 in Indonesia
Minister of Finance Regulation No. 213/PMK.03/2016 (PMK-213) is a regulation issued by the Indonesian Ministry of Finance that governs additional documentation and information requirements for taxpayers engaging in transactions with related parties. The regulation, effective from December 30, 2016, aims to align Indonesia’s transfer pricing documentation rules with international standards, particularly the OECD’s Base Erosion…
