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