IBFD Library & Information Centre

The 11th annual Africa Tax Symposium is well underway!

Read more below

📯We have recently added a range of new titles to our collection, covering diverse topics and countries. 📚

▶ ESG reporting and tax : leveraging technology for data collection and management – eds. R. Risse, D. İnal

▶ Internationale fiscale gegevensuitwisseling – J.A. Booij

▶ Von der Homeoffice-Pauschale zur umfassenden Steuervereinfachung : Ein Beitrag zur Modernisierung des Werbungskostenabzugs für Arbeitnehmer – A. Kühne (e-book)

▶ Advanced introduction to environmental taxation – J.E. Milne

➡️Find them here: https://bit.ly/4x5rZC7

Recently announced:

Public consultation on taxation: Revisions to Chapter VII of the OECD Transfer Pricing Guidelines - Special considerations for intra-group services

Comments can be submitted before 22 July 2026.

▶ Find: https://www.oecd.org/en/publications/the-impact-of-population-ageing-on-tax-revenues-in-oecd-countries_94cbc7e5-en.html

Every day, the EU Tax Focus group are tracking developments closely and liaising with experts in the region who are closest to the cases, legislation and frameworks that are effecting policy and taxpayers in the EU the most.

To read the full articles and sign up to the EU Tax Focus newsletter, visit the EU Tax Focus webpage: https://bit.ly/4o7XWG3

2025 Yearbook on Taxpayers’ Rights Available Online

End of May, the 2025 Yearbook on the Protection of Taxpayers’ Rights (OPTR) has been officially launched.

The Observatory on the Protection of Taxpayers’ Rights (OPTR) identifies principles, minimum standards and best practices for the effective protection of taxpayers’ rights. It allows for the permanent monitoring of global compliance with such minimum standards and their amendment and development in different regions of the world.

▶ For more information, go here: https://www.ibfd.org/news/2025-yearbook-taxpayers-rights-available-online

▶ Directly to the Yearbook: https://www.ibfd.org/ibfd-academic/publications/observatory-protection-taxpayers-rights-optr

📯New OECD report - just published:

"The Consolidated Commentary to the GloBE Rules provides comprehensive guidance for a co-ordinated application of the global minimum tax"

▶ Find it here: https://www.oecd.org/en/publications/2026/05/tax-challenges-arising-from-the-digitalisation-of-the-economy-consolidated-commentary-to-the-global-anti-base-erosion-model-rules-2026_24289ddf.html?utm_term=ctp&utm_medium=social&utm_source=twitter&utm_content=CTPcampaign%2Cconsolidated-commentary-2026

What an inspiring two days at IBFD’s 2026 Academic Tax Conference on Ability to Pay in Tax Law (21–22 May).

We were delighted to welcome over 90 participants from around the world for a thoughtful, high-level discussion and meaningful academic exchange on one of tax law’s most fundamental topics.

What an inspiring two days at IBFD’s 2026 Academic Tax Conference on Ability to Pay in Tax Law (21–22 May).

We were delighted to welcome over 90 participants from around the world for a thoughtful, high-level discussion and meaningful academic exchange on one of tax law’s most fundamental topics.

This conference was the result of nearly a year of work, with close to 100 submissions reviewed through a rigorous double-blind selection process and further strengthened through collaborative feedback in the lead-up to the event.

Across eight sessions, the programme explored the ability to pay principle from its philosophical foundations to its application in legal systems, including income taxation and beyond, highlighting both its continued relevance and the new challenges it faces in today’s tax landscape.

We are proud to support the global tax community by creating space for dialogue, collaboration and high-quality research in international taxation. A heartfelt thank you to everyone who joined us, and especially to our speakers.

To hear more about the academic tax conference, visit here: https://www.ibfd.org/ibfd-academic/events-and-competitions/ibfd-academic-tax-conference

How can governments promote housing accessibility? In Portugal, the answer is through tax relief measures.

Portugal Announces Tax Incentives to Boost Supply of Moderately Priced Housing Units The government has introduced a broad package of tax relief measures intended to increase housing access and the supply of moderately priced housing. These measures include tax incentives for construction, rehabilitation, sale and long-term residential ...

Early May, IBFD - International Bureau of Fiscal Documentation with has released the new eJournal edition from the IBFD Abstract Journal: Vol. 4, No. 2: May 5, 2026

This issue covers recent papers from the Asia-Pacific Tax Bulletin

The full abstract journal can be found at: https://bit.ly/3JD78ii
SSRN users can subscribe to the journal at: http://bit.ly/3FMkB5I

More info on Asia-Pacific Tax Bulletin: https://www.ibfd.org/journal-articles-opinion-pieces