The OECD’s June 30 Pillar Two deadline has passed, but Belgium, France, Portugal and Qatar all have active or extended deadlines. Here is the 2026 filing picture.
Accounting · Topic
International Tax & Transfer Pricing
Expert guides, analysis and tool comparisons on International Tax & Transfer Pricing from the kurums.com Accounting desk — written for business decision-makers and updated as the market moves.
- 6 guides
- Updated Aug 8, 2026
Latest in International Tax & Transfer Pricing
Holding Companies and Cross-Border Structures: Substance, Treaties, and IP
Holding structures route profit across borders and unlock treaty relief — but only with genuine substance. How modern structures are built.
BEPS and the Global Minimum Tax: How Profit Shifting Was Curbed
BEPS reforms and the 15% global minimum tax ended frictionless profit shifting. The anti-avoidance toolkit explained.
Permanent Establishment: When Does a Company Become Taxable Abroad?
A permanent establishment can make you taxable in a country with no office there. What triggers a PE and how to manage the risk.
Transfer Pricing Explained: The Arm’s-Length Principle and Methods
Transfer pricing decides where group profit is taxed. The arm’s-length principle, methods, documentation, and disputes explained.
Tax Residency and Double Taxation: How Cross-Border Income Is Taxed
When income crosses borders, two countries can tax it. Residency, double taxation, treaties, and foreign tax credits explained.
All guides
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