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News

International Taxation

Portugal: Global Minimum Tax Reporting Deadline Extended

An analysis by Garrigues, Taxand Portugal The Portuguese Government has postponed the deadline for filing Global Minimum Tax (Pillar Two) returns for the 2024 fiscal…
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International Taxation

Greece: New Binding Tax Ruling Regime

An overview by Zepos & Yannopoulos, Taxand Greece Greece is introducing a formal Binding Tax Ruling regime for the first time. Under the new provision,…
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VAT & Customs

CBAM in Force: Why Swiss companies must act now

CBAM 2026: Which Swiss companies need to act now As of 1 January 2026, the European Union’s Carbon Border Adjustment Mechanism (CBAM) is fully in…
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International Taxation

Germany: Transfer Pricing Adjustments and Indirect Taxes

An analysis by Flick Gocke Schaumburg, Taxand Germany Following a recent ruling by the European Court of Justice, uncertainty around the VAT treatment of transfer…
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Corporate Taxation

GloBE Information Return (GIR) in Switzerland

The deadline for filing the first GloBE Information Return (GIR) for the 2024 fiscal year of June 30, 2026, is approaching. Affected multinational groups should…
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VAT & Customs

Passar 2.0: Your checklist for digitalising customs clearance

The Federal Office for Customs and Border Security (FOCBS) is switching off e-dec Import. With the new Passar 2.0 platform and the Business Partner ID…
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