Global Corporate Tax News

Issue 78 - May 2026

Global tax policy continues to accelerate toward a more transparent, technology enabled and substance driven framework, and recent developments across key jurisdictions underscore how quickly that shift is unfolding:

• Australia is considering a sweeping overhaul of its R&D tax incentive to sharpen its impact on innovation.
• Austria’s decision to lower its “low taxation” threshold to 15% signals a clear alignment with the Pillar Two minimum tax standard, bringing a wider range of cross border structures within scope.
• Luxembourg’s modernization of its carried interest regime similarly reflects an effort to remain competitive while adapting to global norms.
• Administrative and enforcement frameworks are becoming more structured, transparent and assertive as evidenced by developments in Brazil, Colombia, Mexico and Spain.
• Courts in Germany, India and Singapore are reshaping long standing interpretations.

Read more about the news on the website -> BDO Global

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Source: BDO Global