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08 January 2026

Updated EY publication includes income tax law changes enacted at the close of Q4 2025

An updated Quarterly tax developments publication for the quarter ended December 31 is attached below. This updated publication provides a quarterly overview of enacted tax legislation, as well as regulatory and other developments during the quarter. Certain enacted tax changes identified from 5 December 2025 through 31 December 2025, are designated throughout this publication by an asterisk after the country name.

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Attachment

Updated Quarterly Tax Accounting Developments for Q4 2025

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Contact Information

For additional information concerning this Alert, please contact:

Tax Accounting and Advisory Services

Published by NTD’s Tax Technical Knowledge Services group; Maureen Sanelli, legal editor

Document ID: 2026-0146

 

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