News and features

Articles

Article type
Jurisdiction
Practice area

Showing 1 - 10 of 62

News & Analysis

Double Tax Treaty between Armenia and Japan enters into force

22 December 2025 by KPMG - Armenia

The treaty generally applies from 1 January 2026. However, provisions of articles 25 (Exchange of Information) and 26 (Assistance in the Collection of Taxes) will enter into force from 20 December 2025, without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.
News & Analysis

New Requirements for Automatic Exchange of Financial Account Information

22 December 2025 by KPMG - Armenia

Since 2023, the Republic of Armenia has joined the Common Reporting Standard (CRS) developed by the Organization for Economic Co-operation and Development (OECD). Within this framework, starting from 2025, Armenia implements the automatic exchange of financial account information with partner countries.
News & Analysis

2025 Transfer Pricing year in review

22 December 2025 by KPMG - Armenia

Responding to global changes
News & Analysis

2025 updates to the OECD Model Tax Convention on Income and on Capital

22 December 2025 by KPMG - Armenia

The Organisation for Economic Co-operation and Development (OECD) released the 2025 update to the OECD Model Tax Convention on Income and on Capital, providing new guidance on short-term cross-border remote work, taxation of income from natural resource extraction and intragroup financing.
News & Analysis

Luxembourg Tax Alert 2025-04

23 September 2025 by KPMG - Luxembourg

New Bill Implementing DAC9 and Additional Amendments to Pillar Two Law
News & Analysis

Luxembourg Tax Alert 2025-03

23 September 2025 by KPMG - Luxembourg

Major step towards modernizing the personal taxation of carried interest in Luxembourg
News & Analysis

Luxembourg Tax Alert 2025-05

23 September 2025 by KPMG - Luxembourg

ATAD 2 - Clear guidelines for Luxembourg investment funds
News & Analysis

Luxembourg Tax Alert 2024-14

28 January 2025 by KPMG

The tax landscape is evolving rapidly, with numerous new tax measures entering into force. This newsletter offers a comprehensive overview of the key tax measures for 2025.
News & Analysis

Luxembourg Tax Alert 2024-11

28 January 2025 by KPMG

On 11 December three bills (bills 8414, 8388 and 8186A) were passed by the Luxembourg parliament, providing for new tax cuts (Tax Relief Package), amendments and clarifications of existing tax laws and modernization of the direct tax administrative procedure.
News & Analysis

Luxembourg Tax Alert 2024-12

28 January 2025 by KPMG

On 11 December three bills (bills 8414, 8388 and 8186A) were passed by the Luxembourg parliament, providing for new tax cuts (Tax Relief Package), amendments and clarifications of existing tax laws and modernization of the direct tax administrative procedure.
Load more