Cross‑Border Tax Forecast 2026

This guide provides a forward-looking overview of key tax developments that businesses and investors should be aware of in the year ahead. It is designed to help decision-makers understand how evolving tax rules, policy direction, and enforcement trends may affect their operations, transactions, and long-term planning.

This guide brings together insights from more than 20 jurisdictions, offering a practical international perspective on current and emerging tax issues. Each jurisdictional contribution focuses on developments that are most relevant for businesses operating across borders, including legislative changes, policy priorities, and areas of increased scrutiny by tax authorities.

This guide has been developed by the CMS Tax PAG Associates Group under the leadership of the following Associates: Dufour, Emilie; Taylor, Marion; Ribeiro, Mariana; Federici, Marco; Devos, Arnaud; Lozada Fernández, Daniela.

• An overview of anticipated tax developments across key jurisdictions
• Jurisdiction-specific insights contributed by experienced local tax teams
• Commentary on cross-border themes affecting international businesses
• Practical observations to support strategic planning and risk assessment

The guide is intended as a reference point for understanding the tax landscape, whether you are planning future investments, reviewing existing structures, or monitoring regulatory change.

With more than 500 tax lawyers in over 50 countries, the CMS Tax Group assists and advises clients on the full range of tax matters. Our teams work closely across jurisdictions to provide coordinated, practical advice tailored to each client’s business and objectives.

For tailored advice, reach out to your regular CMS contact or email us at tax@cmslegal.com.