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09 January 2026

IFRS version of Q4 Quarterly Tax Developments updated through 31 December 2025

An updated version of the EY IFRS Quarterly Tax Developments for the quarter ending 31 December 2025 is attached below. The publication provides a quarterly overview of certain enacted and substantively enacted tax legislation and IFRS accounting developments, as well as certain regulatory developments and other items. This edition is updated for certain developments identified from 4 December through 31 December 2025. New developments are designated by an asterisk (*) after the state or country name.

For more information about EY's Global Tax Accounting and Risk Advisory Services, visit us at Tax Accounting and Risk Advisory Services | EY - Global.

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Attachment

IFRS Quarterly Tax Developments - Q4 | 31 December 2025

Document ID: 2026-5001

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

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