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The guidance introduces a new interpretation of the rules and practical clarifications affecting cross-border tax residency assessments.
A major legislative change aligns crypto-asset taxation with investments, introduces time and value-based tests for personal income tax exemption.
As the end of June 2026 approaches, multinational corporations must file GIR for the global minimum tax for the year 2024 for the first time.
The guidance introduces a new interpretation of the rules and practical clarifications affecting cross-border tax residency assessments.
A major legislative change aligns crypto-asset taxation with investments, introduces time and value-based tests for personal income tax exemption.
As the end of June 2026 approaches, multinational corporations must file GIR for the global minimum tax for the year 2024 for the first time.