The OECD will publish its annual overview on corporate tax systems and multinational enterprises’ tax and economic activities on 25 November 2025.

Corporate Tax Statistics 2025 provides data on corporate tax systems in more than 170 countries and jurisdictions worldwide, including statutory and effective tax rates, withholding taxes and tax treaties, corporate tax revenues and detailed information on multinational enterprises’ (MNE) international activities.
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The 2025 edition contains a new disaggregation of country-by-country reporting data by MNE group size, as measured by unrelated party revenues and by tax jurisdiction. New data on hybrid mismatch arrangements and mandatory disclosure rules, as well as an expansion in the coverage of the data on effective tax rates, are also included.

On 17 November 2025, the OECD released the Tax Administration Report, 2025.

The 2025 edition takes a closer look at national-level tax administrations across 58 jurisdictions.
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Drawing on data and information from a broad set of national tax administrations across the globe, the report is intended to help tax administrations understand global trends in the design and administration of tax systems and to facilitate cross-border comparisons. 

On November 5, 2025, the Swiss Federal Council adopted the dispatch on the tax treaty with Zimbabwe.

The tax treaty will create legal certainty for the further development of bilateral economic relations and tax cooperation between the two countries. It largely corresponds to the OECD Model Convention and standard Swiss practice.
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The treaty also takes account of the outcomes of the OECD's base erosion and profit shifting project. In particular, it provides for an anti-abuse clause that is intended to prevent a person who is resident in neither Switzerland nor Zimbabwe from claiming benefits provided for in the treaty. 

The Board of Taxation, Australia, has redesigned the Voluntary Tax Transparency Code (VTTC).

The VTTC is a set of principles and minimum standards. It encourages entities to disclose their tax information.
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While voluntary, the Board has encouraged businesses to adopt the VTTC.

The OECD has released a new batch of updated transfer pricing country profiles.

The new batch reflects the current transfer pricing legislation and practices of 25 jurisdictions, and includes, for the first time, the profiles of Cabo Verde, Guatemala, Thailand, United Arab Emirates, and Zambia.
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This third batch of country profiles present new information on country-specific legislation and practice regarding the transfer pricing treatment of hard-to-value intangibles and the simplified and streamlined approach for baseline marketing and distribution activities.