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News & Analysis

Non-Resident Taxpayers

30 January 2026 by Ideatax - Indonesia

In tax practice, determining taxpayer status is the first step in assessing tax obligations in Indonesia. The distinction between resident and non-resident taxpayers has direct implications for the application of income tax.

News & Analysis

Tax Information Exchange on Cryptoassets Under PMK 108/2025

30 January 2026 by Ideatax - Indonesia

The Ministry of Finance has issued Minister of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 108 of 2025 concerning Procedures for Access to Financial Information for Tax Purposes. The regulation reinforces Indonesia’s framework for financial information reporting and exchange in the tax sector, including cryptoasset-related information, as part of its commitment to international tax cooperation.

News & Analysis

VSTN Consultancy, Global Transfer Pricing Firm Strengthens Asia Presence with Singapore Office

26 January 2026 by VSTN Consultancy - India

Global transfer pricing firm VSTN Consultancy has expanded its Asia-Pacific footprint with the establishment of a new office in Singapore, announced in December 2025. This strategic move reinforces the firm’s commitment to serving multinational clients across the region.

News & Analysis

Cyprus Tax Reform – Comprehensive update effective from 1 January 2026

14 January 2026 by Andersen - Cyprus

This briefing consolidates and restates the key measures of Cyprus’ tax reform taking effect as of 1 January 2026. It reflects the final provisions across personal income tax, corporate taxation, Special Defence Contribution (SDC), capital gains, stamp duties, and tax administration & compliance.

News & Analysis

New Rule for Tax Treaty Applications

14 January 2026 by Metalaw Legal and Tax Consultant - Indonesia

The prevention of double taxation has long been a fundamental pillar of Indonesia’s international tax policy, particularly in the context of cross-border investment, international trade, and the free movement of capital. To this end, Indonesia has concluded numerous Double Taxation Avoidance Agreements (Tax Treaty) with its treaty partners, which serve to allocate taxing rights, mitigate tax barriers, and enhance legal certainty for taxpayers engaged in cross-border transactions.

News & Analysis

Asia-Pacific: Indirect Tax

07 January 2026 by Deloitte - Global

Interview with Candy Ye Tang, Tax and Business Advisory Leader, Deloitte China

News & Analysis

Central Europe: Indirect Tax

07 January 2026 by Deloitte - Global

Interview with Adham Hafoudh, partner, Tax & Legal, Deloitte Czech Republic

News & Analysis

Cyprus Tax Reform updates effective from 2026

06 January 2026 by Andersen - Cyprus

Corporate & Business Tax; Shareholder & Investment Income; Personal Taxation & Deductions; Stamp Duty & Compliance

News & Analysis

The anti-abuse nature of Portuguese aggravated property taxes

06 January 2026 by Pérez-Llorca - Portugal

The Portuguese aggravated Municipal Property Tax (“MPT”) and Property Transfer Tax (“PTT”) has gained renewed attention following the recent publication of the first arbitration award addressing the matter, representing a significant development in the interpretation and application of the aggravated MPT and PTT regimes – the aggravated property taxes.

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.