Corporate Tax 2026

Contents

INTRODUCTION Contributed by Devon M. Bodoh, Joseph M. Pari and Blake D. Bitter, Weil, Gotshal & Manges LLP p.5

GIBRALTAR Law and Practice p.171 Contributed by ISOLAS LLP

ARGENTINA Trends and Developments p.9 Contributed by Salaberren & López Sansón

GREECE Law and Practice p.185

Contributed by Zepos & Yannopoulos Trends and Developments p.206 Contributed by Zepos & Yannopoulos

AUSTRIA Law and Practice p.17 Contributed by Schindler Attorneys

HONDURAS Law and Practice p.210

BERMUDA Law and Practice p.33 Contributed by Walkers

Contributed by Baker Tilly Honduras Trends and Developments p.225 Contributed by Baker Tilly Honduras IRELAND Law and Practice p.230 Contributed by Maples Group KENYA Law and Practice p.247 Contributed by O’Bang Law (Ong’anya Ombo Advocates LLP)

BRAZIL Law and Practice p.45 Contributed by Machado Associados Trends and Developments p.58 Contributed by ButtiniMoraes Advogados CANADA Law and Practice p.64 Contributed by BCF Business Law LLP CÔTE D’IVOIRE Law and Practice p.82 Contributed by Ofori Conseils Africa LLP Trends and Developments p.95 Contributed by Ofori Conseils Africa LLP CYPRUS Law and Practice p.101 Contributed by Patrikios Legal DOMINICAN REPUBLIC Law and Practice p.116 Contributed by Pereyra & Asociados Trends and Developments p.129 Contributed by Pereyra & Asociados ECUADOR Law and Practice p.136 Contributed by Almeida Guzmán & Asociados Trends and Developments p.150 Contributed by Almeida Guzmán & Asociados

LIECHTENSTEIN Law and Practice p.262 Contributed by Schurti Partners Attorneys at Law Ltd

LUXEMBOURG Law and Practice p.273

Contributed by ATOZ Tax Advisers Trends and Developments p.295 Contributed by ATOZ Tax Advisers

MALTA Law and Practice p.302 Contributed by Camilleri Preziosi Advocates MAURITIUS Law and Practice p.318 Contributed by BLC Robert & Associates MEXICO Law and Practice p.330 Contributed by Haynes and Boone, S.C. Trends and Developments p.346 Contributed by Martel

GERMANY Law and Practice p.156 Contributed by POELLATH

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