On 9 October 2026, the Council of the European Union updated the list of non-cooperative jurisdictions for tax purposes, often referred to as the European tax ‘blacklist’.
In June 2026, the European Commission presented a package of measures aimed at simplifying corporate taxation in the EU, known as the “Tax Omnibus”, together with a revised Directive on Administrative Cooperation (DAC). The objective is to reduce…
The second part of the KPMG survey focuses on how the risk of establishing a permanent establishment manifests itself in practice across 63 jurisdictions.
Remote working, including long-term home working from abroad, is fundamentally changing how companies operate in an international environment. The latest KPMG survey examines how individual countries approach the risk of establishing a permanent…
From 1 January 2026, Cyprus is introducing new anti-abuse measures concerning payments of interest, dividends and royalties to low-tax and non-cooperative jurisdictions, which were adopted on the basis of three decrees published on 13 March 2026.…
Following the February update of the EU list (the so-called EU Blacklist), Poland and the Czech Republic introduced amendments in March 2026, each opting for a different implementation approach.
The Organisation for Economic Co-operation and Development (OECD) has published an updated list of jurisdictions that have signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) under Pillar Two, which…
On 20 January 2026, the European Parliament adopted a resolution to pave the way for a new, unified legal framework for innovative companies across the European Union. The aim is to simplify business across Member States and support the growth of…
The February update by the EU brought changes to both the blacklist and grey list of non-cooperative countries.
Read an overview of the main measures the European Commission plans to introduce in the area of direct taxation in 2026. The new work programme builds on the Commission’s long-term strategies and responds to the current needs of the business…
The Hungarian tax authorities are introducing a mandatory new form for reporting advance payments of the qualified domestic minimum top-up tax (QDMTT). The changes will affect all companies based in Hungary.
On October 10, 2025, the ECOFIN Council approved conclusions regarding the update of the EU list of non-cooperative tax jurisdictions, the so-called “blacklist”, and the status of commitments by cooperating jurisdictions, the so-called “greylist”.