28 November 2025 – National Legislation: The following regulations have been promulgated:
Effective 1 March 2026
- Regulations for purposes of paragraph (c) of the definition of “international tax standard” in section 1 of the Tax Administration Act, 2011, promulgated under section 257 of the Act, specifying the changes to the OECD Crypto-Asset Reporting Framework International Standard for the Exchange of Tax-Related Information between Countries
- Regulations for purposes of paragraph (a) of the definition of “international tax standard” in section 1 of the Tax Administration Act, 2011, promulgated under section 257 of the Act, specifying the changes to the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters