Global developments

Global Tax Research Index

Public index of practical tax briefings for multinational tax teams.

Indirect tax

2026 VAT/GST rate changes: a global roundup

Rate increases, zero-rating changes, cross-border services and platform rules translated into ERP tax-code, invoice and contract actions.

Open in workspace
E-invoicing

ViDA and real-time reporting: what changes for compliance architecture

Digital reporting, e-invoicing, platform deemed-supplier rules and single VAT registration, with emphasis on MNE master data and controls.

Open in workspace
Corporate tax

After the 15% floor: how corporate tax incentives are being rewritten

A practical view of statutory rates, refundable credits, QDMTTs and group ETR modelling so budget, return and audit positions stay aligned.

Open in workspace
E-invoicing

E-invoicing mandates going live in 2026

Clearance platforms and real-time reporting distilled into go-live dates, taxpayer scope, format requirements and tax/IT project risks.

Open in workspace
Individual tax

UK non-dom is gone: tax controls for the four-year FIG regime

The new UK regime viewed through assignments, equity awards, recharge models and employer reporting rather than a personal-tax summary only.

Open in workspace
Incentives

R&D incentives after Pillar Two: refundable versus non-refundable credits

Why accounting, cash-flow and GloBE treatment of R&D incentives now changes location planning and tax disclosures.

Open in workspace