GLOBAL TAX INTELLIGENCE
International and corporate tax developments.
Follow material tax changes around the world, with clear legal status and links to the original documents.
From the Intelligence desk.
Tax developments and analysis from Straxiom Intelligence. Browse by topic and country.
Germany · Enacted legislation
Germany approves the GloBE information-return exchange agreement
On 5 October 2026, Germany published BGBl. 2026 II No. 220, approving the multilateral competent authority agreement for exchanges of GloBE information returns.
United Arab Emirates · Administrative guidance
UAE clarifies top-up tax scope and registration deadlines
On 7 October 2026, the UAE Federal Tax Authority announced its Scope and Registration Top-up Tax Guide, TTGREG1; the guide itself is dated August 2026.
Cyprus · Proposed legislation
Cyprus Pillar Two bill proposes qualified domestic top-up tax
On 8 October 2026, Cyprus’s government tabled a bill to introduce a qualified domestic minimum top-up tax regime for 2026, with separate treatment for 2025 and changes to calculation and reporting rules.
Pillar Two safe harbours: what changes in 2026
A breakdown of the transitional safe harbour rules and what multinational groups need to reassess before they expire.
Top-up tax calculations: common pitfalls to avoid
The recurring errors we see in top-up tax workings, and how to catch them before they reach a filing.