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IBFD & Industry News
Belgian Court Rules Domestic Law governs Beneficial Ownership for Withholding Tax Exemption
The Brussels Court of First Instance has held that Belgium’s implementation of the Interest and Royalties Directive (2003/49) (the Directive) does not require the concept of “beneficial ownership” to align with the D

India Enacts Income-Tax Act 2025
The President of India gave assent to The Income-Tax (No. 2) Bill, 2025 on 21 August 2025

IBFD & Industry News
US Expands Steel and Aluminum Tariffs to 407 New Products
The United States has expanded its steel and aluminum tariffs under section 232 of the Trade Expansion Act of 1962 to include 407 additional product categories,

IBFD & Industry News
UN Tax Convention Wraps Second Session
The second session of the United Nations Framework Convention on International Tax Cooperation (the Convention) was concluded on 15 August 2025 with delegates intensifying discussions on dispute prevention tools (Workstream 3) and the feasibility of a UN-led transfer pricing (TP) comparables data