{"id":10539,"date":"2026-09-22T12:38:30","date_gmt":"2026-09-22T10:38:30","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10539"},"modified":"2026-09-22T12:38:30","modified_gmt":"2026-09-22T10:38:30","slug":"in-brief-from-international-taxation-september-2026","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/in-brief-from-international-taxation-september-2026\/","title":{"rendered":"In brief from international taxation [September 2026]"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The OECD released an updated version of the GloBE Information Return reflecting changes introduced by the Pillar Two side-by-side package. Luxembourg proposed the introduction of mandatory e-invoicing for domestic B2B transactions, with the first obligations applying from 2028. The German federal tax court referred to the CJEU the question of whether the 5% addback applied to tax-exempt merger gains from cross-border upstream mergers is compatible with the EU merger directive. You may find more information about these and other news in our article.<\/p>\n","protected":false},"author":117,"featured_media":10540,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[742,252,134,32],"class_list":["post-10539","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-pillar-ii","tag-oecd","tag-cjeu","tag-international-taxes"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10539","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=10539"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10539\/revisions"}],"predecessor-version":[{"id":10542,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10539\/revisions\/10542"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10540"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}