Australia: Proposed draft legislation for public CbCR

On April 6th, 2023, the Australian Treasury announced a transparency measure for MNEs to prepare for public release certain tax information on a country‑by‑country basis and a statement on their […]
Germany: Pillar Two implementation draft law

Germany is among the first EU countries to release a discussion draft regarding the Minimum Tax Directive Implementation Act. On March 20th, 2023, the German Ministry of Finance (MoF) published […]
In Bolivia Third Group of Taxpayer will Join e-Invoice System

Type: Legislation On May 18, 2020, the Bolivian Tax Authority published the Resolution No. 102000000011, announcing the launch of a new electronic invoice system. A specific group of taxpayers (third […]
EU VAT Expert Group reviews VAT in the Digital Age reforms

Type: Draft Legislation European Commission group discusses the issues of platform economy and VAT, digital reporting requirements and e-invoices, and single VAT registration in the EU. In June, the VAT […]
Oman e-invoicing January 2023

Type: Draft Legislation E-invoicing will be optional until 2023, when it will become mandatory. Through a formal Request for Information tender request, the Sultanate of Oman Tax Authority confirmed its […]
Japan tax qualified invoices October 2023 update

Type: Draft Legislation The tax reform bill for 2022 in Japan includes an update on the introduction of Qualified Invoices – a type of e-invoice – in 2023. This will […]