Uruguay issues domestic minimum tax regulations on safe harbours and filing
Uruguay’s signed IMCD decree dated 16 October 2026 supplies detailed safe-harbour and compliance rules, including Transitional CbCR Safe Harbour conditions and a designated local filer responsible for group payment. The statutory 15-month filing period remains; an 18-month transition period requires DGI action.
Switzerland delays OECD deferred tax asset guidance for 2024
Switzerland adopts a one-year delay to the OECD Article 9.1 DTA guidance for 2024, with foreign IIR and grace-period cap implications.
OECD releases GIR XML schema version 2.0 with June 2028 exchange cutover
The OECD’s October 2026 GIR XML guide incorporates the revised reporting framework and sets a June 2028 transition for exchanges, including corrections to earlier returns.
