India’s Income Tax Act, 2025, introduces a new era of digital enforcement and enhanced administrative powers and fundamentally reshapes certain long-standing tax principles.

International workers and retirees must consider a complex array of factors in planning for future Social Security entitlement, including totalization agreements, work impacts, foreign benefits, timing, location, taxation, and Medicare changes.

Recent OECD Pillar Two guidance introduces new safe harbours for global minimum tax implementation, offering simplification for some multinational groups while maintaining complexity for others.

Latin American tax authorities are swiftly adapting policies to capture digital revenue, challenging businesses to keep pace with new compliance demands.

Read Bloomberg Tax’s roundup of the top five Tax Management International Journal articles of 2025.

As Saudi Arabia explores digital transformation and blockchain adoption, the tokenization of real estate introduces significant tax and regulatory uncertainty.