22 May 2026

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Bermuda:

• Consultation launched on CIT and tax credit regulations

Costa Rica:

• Tax authorities publish new resolution on application of IFRS

Germany:

• Federal tax court clarifies applicable WHT rate during liquidation process

OECD:

• Support for GIR central filing obligations, UTPR safe harbor extension published

Singapore:

• Amendments to refundable investment credit regulations published

Various jurisdictions:

• Tax treaty round up

The issue also includes additional articles relating to Hong Kong SAR and New Zealand.

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