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On June 29, 2025 the Canadian Department of Finance released a press release in which it announced that the Canadian Government rescinds its digital services tax to advance broader trade negotiations with the United States.
Read more: The Canadian Government rescinds its digital services tax
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On June 28, 2025 a G7 statement on global minimum taxes was issued.
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On May 28, 2025 on the website of the Dutch Courts 3 judgments of the Court of Appeal of The Hague on the relevance of the outcome of a Mutual Agreement Procedure for earlier years. The judgments regard the question whether for the financial years 2018 through 2020 under the Dutch-Brazilian DTA the tax sparing credit of Article 23, Paragraph 4, section a (a tax sparing credit of 25% applying to dividends as meant in Paragraph 2 of Article 10 of the Convention) or the tax sparing credit of Article 23, Paragraph 4, section b (a tax sparing credit of 20% applying to interest as meant in paragraph 2 of Article 11) applies to income that qualifies as juros sobre o capital próprio (Hereinafter: JCP) under Brazilian law? A JCP in the English Language is referred to as “Interest on Net Equity” (Hereinafter: IoNE) or as an “Allowance for corporate equity”.
