Activity Tracker
The DPA Activity Tracker provides our latest information on developments in legislatures, judiciaries and the executive branches of G20, EU member states and Switzerland.
108 events advancing 65 policy or regulatory changes:
Graph
Table
Treasury Department and IRS Regulations on Reporting Sales and Exchanges of Digital Assets by Brokers
Implemented IRS and Treasury Final Regulations on Reporting Sales and Exchange of Digital Assets by Brokers
On 9 September 2024, the Internal Revenue Service (IRS) and the US Department of the Treasury (Treasury) regulations on reporting sales and exchanges of digital assets by brokers enter into force. The regulations align with longstanding reporting r…
USMCA Dispute Settlement Consultations on Canada's Digital Services Tax
Announced US-Canada Consultations Under USMCA on Digital Services Tax
On 30 August 2024, the United States Trade Representative announced the initiation of dispute settlement consultations with Canada under the United States-Mexico-Canada Agreement (USMCA) concerning Canada's Digital Services Tax (DST), enacted as par…
MINECOFIN Tax Policy Master Plan
Adopted MINECOFIN Tax Policy Master Plan
On 29 August 2024, the Ministry of Finance and Economic Planning (MINECOFIN) of Rwanda, in collaboration with the Korea International Cooperation Agency (KOICA), the Rwanda Revenue Authority (RRA), and the Korea Institute of Public Finance (KIPF), a…
Bill enabling consequential and miscellaneous amendments to the Australian tax laws pertaining to OECD Pillar Two GloBE rules
Passed Treasury Laws Amendment (Multinational-Global and Domestic Minimum Tax) (Consequential) Bill 2024
On 22 August 2024, the Treasury Laws Amendment (Multinational—Global and Domestic Minimum Tax) (Consequential) Bill 2024 was passed by the House of Representatives and moved to the Senate. The Bill would impact entities subject to Australian Income …
Bill implementing the framework for imposition of top-up tax under the OECD Pillar Two GloBE rules
Passed Taxation (Multinational—Global and Domestic Minimum Tax) Bill 2024
On 22 August 2024, the Taxation (Multinational—Global and Domestic Minimum Tax) Bill 2024 (Assessment Bill) was passed by the House of Representatives and moved to the Senate. The Bill would establish the framework for implementing the Global Anti-B…
Value Added Tax Proclamation (Proclamation No. 1341/2024)
Value Added Tax Proclamation (Proclamation No. 1341/2024) entered into force
On 21 August 2024, VAT Proclamation No. 1341/2024 was signed and published in the Federal Negarit Gazette following its adoption in July 2024 by the Ethiopian House of Peoples' Representatives. The Proclamation repeals the previous VAT Proclamation …
Presidential Decree Amending the Presidential Decree on the Implementation of Certain Articles of the Customs Law No. 4458
Implemented Presidential amending Decree on Implementation of Certain Articles of the Customs Law No. 4458
On 21 August 2024, the Presidential Decree amending certain articles of Customs Law No. 4458, specifically Articles 62/1 and 126/1-(b), enters into force. The amended Presidential Decree includes an increase in tax rates for goods delivered via mail…
Finance (No.2) Bill 2024 withdrawing equalisation levy on non-resident digital service providers
Finance (No.2) Bill 2024 withdrawing equalisation levy on non-resident digital service providers was signed by President
On 16 August 2024, the Finance (No.2) Bill 2024 received assent from the President of India. The Bill withdraws the existing 2% equalisation levy requirement on non-resident digital service providers. The Finance Act of 2020 expanded the equalisatio…
Law No. 7524 amending Tax Procedural Law (Law No. 375)
Implemented Law No. 7524 expanding reporting for digital service providers (Bill no. 2/2290)
On 2 August 2024, amendments to tax legislation were implemented through Law No. 7524, which notably expanded the reporting obligations for digital service providers, including e-commerce platforms, social network providers, and digital payment prov…
Law No. 7524 implementing OECD/G20 Pillar Two
Implemented Law No. 7524 implementing OECD/G20 Pillar Two
On 2 August 2024, Draft Law on Amendments to Tax Laws and Certain Laws (2 / 2290) was implemented. The amendments to Income Tax Law No. 193 and Corporate Income Tax Law No. 5520 introduce a domestic minimum corporate income tax and implement a globa…