International Tax 2026

Definitive global law guides offering comparative analysis from top-ranked lawyers


INTRODUCTION
6

Contributed by Caroline Silberztein, Baker McKenzie
6

ARGENTINA
9

Law and Practice
9

Contributed by Rinci & Asociados
9

Trends and Developments
21

Contributed by Rinci & Asociados
21

AUSTRIA
29

Law and Practice
29

Contributed by Schindler Attorneys
29

BELGIUM
46

Law and Practice
46

Contributed by Tiberghien
46

BRAZIL
58

Law and Practice
58

Contributed by William Freire - Advogados Associados
58

BULGARIA
74

Law and Practice
74

Contributed by Banchev and Grishina Law Firm
74

Trends and Developments
84

Contributed by Banchev and Grishina Law Firm
84

CHILE
90

Law and Practice
90

Contributed by Cortés Del Río Tax & Legal
90

CHINA
106

Law and Practice
106

Contributed by DaHui Lawyers
106

Trends and Developments
125

Contributed by Shihui Partners
125

FINLAND
131

Law and Practice
131

Contributed by Svalner Atlas Finland
131

Trends and Developments
142

Contributed by Svalner Atlas Finland
142

FRANCE
147

Law and Practice
147

Contributed by Bruzzo Dubucq
147

GERMANY
160

Law and Practice
160

Contributed by MTR Legal Rechtsanwälte
160

GREECE
169

Law and Practice
169

Contributed by Dryllerakis Law Firm
169

IRELAND
188

Law and Practice
188

Contributed by A&L Goodbody
188

Trends and Developments
206

Contributed by A&L Goodbody
206

ITALY
210

Law and Practice
210

Contributed by Foglia & Partners
210

Trends and Developments
230

Contributed by Foglia & Partners
230

JAPAN
237

Law and Practice
237

Contributed by Anderson Mōri & Tomotsune
237

Trends and Developments
248

Contributed by Anderson Mōri & Tomotsune
248

KAZAKHSTAN
253

Law and Practice
253

Contributed by GRATA International
253

LUXEMBOURG
261

Law and Practice
261

Contributed by Tiberghien
261

Trends and Developments
276

Contributed by Baker McKenzie Luxembourg
276

MAURITIUS
282

Law and Practice
282

Contributed by CMS Prism in association with CMS
282

MEXICO
294

Law and Practice
294

Contributed by Escalante & Asociados
294

Trends and Developments
311

Contributed by Escalante & Asociados
311

NORWAY
317

Law and Practice
317

Contributed by Aider Legal
317

Trends and Developments
328

Contributed by Aider Legal
328

PANAMA
334

Law and Practice
334

Contributed by Galindo, Arias & López
334

Trends and Developments
345

Contributed by Galindo, Arias & López
345

PORTUGAL
350

Law and Practice
350

Contributed by CCA Law Firm
350

Trends and Developments
366

Contributed by CCA Law Firm
366

PUERTO RICO
372

Law and Practice
372

Contributed by Maceira Zayas
372

Trends and Developments
380

Contributed by Maceira Zayas
380

SINGAPORE
386

Law and Practice
386

Contributed by DBS Private Bank
386

Trends and Developments
402

Contributed by DBS Private Bank
402

SOUTH KOREA
409

Law and Practice
409

Contributed by Shin & Kim
409

Trends and Developments
423

Contributed by Yulchon LLC
423

SPAIN
427

Law and Practice
427

Contributed by act legal
427

SWEDEN
444

Law and Practice
444

Contributed by XR Legal
444

Trends and Developments
456

Contributed by XR Legal
456

SWITZERLAND
460

Law and Practice
460

Contributed by Aegis
460

Trends and Developments
477

Contributed by Tax Partner AG
477

UK
484

Law and Practice
484

Contributed by King & Spalding LLP
484

Trends and Developments
494

Contributed by King & Spalding LLP
494

USA
500

Law and Practice
500

Contributed by Weil, Gotshal & Manges LLP
500

Trends and Developments
513

Contributed by Weil, Gotshal & Manges LLP
513

USA – NEW YORK
518

Trends and Developments
518

Contributed by Falcon Rappaport & Berkman LLP
518

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