Corporate Tax 2026

Contents

NETHERLANDS Law and Practice p.351 Contributed by Stibbe NEW ZEALAND Law and Practice p.371

SOUTH AFRICA Law and Practice p.526 Contributed by ENS

SOUTH KOREA Law and Practice p.535 Contributed by Yulchon LLC Trends and Developments p.547 Contributed by Lee & Ko SPAIN Law and Practice p.553 Contributed by RocaJunyent Trends and Developments p.570 Contributed by RocaJunyent URUGUAY Trends and Developments p.575 Contributed by FBM Advisory

Contributed by Russell McVeagh Trends and Developments p.389 Contributed by Russell McVeagh

NIGERIA Law and Practice p.395 Contributed by ǼLEX

NORWAY Law and Practice p.409 Contributed by Ro Sommernes Advokatfirma AS Trends and Developments p.423 Contributed by Ro Sommernes Advokatfirma AS PARAGUAY Law and Practice p.428 Contributed by Mascareño Vargas – Asesores Trends and Developments p.447 Contributed by Mascareño Vargas – Asesores PHILIPPINES Law and Practice p.455 Contributed by SyCip Salazar Hernandez & Gatmaitan

USA Law and Practice p.580 Contributed by Weil, Gotshal & Manges LLP Trends and Developments p.600 Contributed by Weil, Gotshal & Manges LLP

USA – NEW YORK Trends and Developments p.605 Contributed by Blank Rome LLP

POLAND Trends and Developments p.473 Contributed by V4 Tax sp. z o.o. PORTUGAL Law and Practice p.478 Contributed by VdA Trends and Developments p.496 Contributed by VdA

ZAMBIA Law and Practice p.612 Contributed by Mulenga Mundashi Legal Practitioners Trends and Developments p.623 Contributed by Mulenga Mundashi Legal Practitioners

SINGAPORE Law and Practice p.505

Contributed by Drew & Napier LLC Trends and Developments p.520 Contributed by DBS Bank Limited

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