International Tax Insights

Statutory WHT rates on dividends, interest, and royalties for 26 countries in one table. Covers the US, UK, Germany, India, Singapore, and more — updated for 2026.

If WHT was over-withheld under the domestic rate but a lower treaty rate applies, you can reclaim the difference. This guide walks through the process for major jurisdictions.

A practical walkthrough of all five OECD-approved transfer pricing methods: CUP, cost plus, resale price, transactional net margin, and profit split — including when to use each.

Tax treaties can slash withholding rates from 30% to 5% or even 0%. Learn how to properly claim treaty benefits, what documentation is required, and common pitfalls to avoid.

The definitive guide to the OECD's GloBE rules. Covers the 15% minimum tax, Income Inclusion Rule, Undertaxed Profits Rule, ETR calculations, and country-by-country implementation status.

How dividend withholding tax works across jurisdictions, which countries have the highest and lowest rates, how tax treaties reduce the burden, and key planning considerations for multinationals.

A side-by-side comparison of Singapore and Hong Kong's WHT regimes, treaty networks, and holding company considerations — key factors for MNEs choosing an Asian holding structure.

NCTI rate rises to 12.6%, FDII renamed FDDEI, FTC haircut cut to 10%, BEAT increased to 10.5%, and TCJA provisions made permanent. Full breakdown of OBBBA's impact on US multinationals.

The OECD's January 2026 coordination package creates a US GloBE safe harbour, modifies the UTPR for non-US MNEs, and establishes how NCTI and BEAT are treated in the GloBE ETR computation.

Canada repealed its DST in June 2025, Belgium proposes one for 2027, the EU debates a unified levy, and the US OBBBA Section 899 retaliation tool reshapes the global DST map. Full country breakdown.

CBAM's full compliance phase started January 1, 2026. Importers of cement, steel, aluminium, fertilisers, electricity, and hydrogen must now purchase certificates. First declaration due May 31, 2026.

Approximately 8,000 MNE groups face the first-ever GloBE Information Return deadline on June 30, 2026. Italy approved technical specs on April 8; Singapore opens its registration portal in May. Here is what every in-scope group must do in the next 57 days.

On 13 July 2026 the UK published draft Finance Bill 2026-27 legislation implementing the OECD Side-by-Side package into its multinational and domestic top-up taxes. Four new safe harbours, two effective dates, and a consultation closing 7 September 2026.

The OECD's Corporate Tax Statistics 2026, published 21 July 2026, deliver the first hard revenue data on the 15% global minimum tax — €79–109bn in its first year, below forecast, with no measurable hit to jobs or investment. Plus fresh figures on statutory rates, effective tax rates and withholding tax.

The OECD's Tax Policy Reforms 2026, published 8 September 2026, maps the 2025 reforms across 92 jurisdictions: corporate rates held flat for a third year while governments turned to bank and windfall levies, expanding digital and platform taxes, and more progressive taxation of capital income. Here is what it means for cross-border and withholding tax.