
Welcome to Issue 6 of Tax Refresher!
As we step into 2026, we would like to wish you a prosperous and successful year ahead.
In this edition of Tax Refresher, our bi-monthly newsletter designed specifically for large corporate and international businesses, aims to keep you updated on the latest developments and challenges in the global tax landscape.
In this issue, you’ll find key insights including:
- Record corporate tax receipts for 2025
- EU announces major customs update: €3 duty on low-value e-commerce imports starting July 2026
- On-demand webinar: E-Invoicing and VAT - What global businesses need to know
- A clear signal on the Irish economy as key tax receipts rise
- Eurozone inflation edges up but won’t worry the ECB
Baker Tilly International updates:
- OECD releases Pillar Two “Side-by-Side” Package: simplifications and new safe harbours from FY2026
- OECD Updates 2025 Model Tax Convention: implications for crossborder working
Silent sister merger: tax neutrality enshrined in law
- Pillar 2 Global Registration Tracker Update
For any questions or further assistance, reach out to Brendan Murphy.
Stay informed, stay compliant, and stay ahead with Tax Refresher.
Features from the Baker Tilly network

OECD releases Pillar Two “Side-by-Side” Package
Simplifications and new safe harbours from FY2026


Pillar 2 Global Registration Tracker Update