Global tax policy continues to accelerate toward a more transparent, technology‑enabled and substance‑driven framework, and recent developments across key jurisdictions underscore just how quickly that shift is unfolding. What once operated as a collection of jurisdiction‑specific rules is rapidly converging into a more integrated, digitally supported and substance‑focused global framework. Governments are modernizing long‑standing regimes, tightening enforcement expectations and recalibrating incentives to reflect new economic realities and evolving international standards.