International tax & transfer pricing reviews
Structured analytical reviews for all 11 BRICS jurisdictions.
Open review collection →Research library · 11 BRICS jurisdictions
Tax law, made findable.
A source-led working library for corporate tax, international tax and transfer pricing. Download primary materials, follow amendments and understand their practical context.
Legislation library
Eleven country libraries
Each card opens that country’s archive: every official file we hold, not a single act.
Knowledge database
From statute to context
BRICS treaty matrix
Navigate double-tax-treaty relationships within the BRICS group and track source materials by country.
Open treaty matrix →How the library is verified
Source hierarchy, consolidation rules, version dates and the difference between official and working texts.
Read methodology →Regulatory tracker
Recent items in the archive
Short, source-linked notices for matters requiring attention.
- INDIA · CORPORATE TAXDownload
Income-tax Act 2025 applies to new tax periods
The prior Income-tax Act 1961 was replaced from 1 April 2026. The archive includes the Gazette Act and Income-tax Rules 2026.
- BRAZIL · TRANSFER PRICINGOpen
Transfer-pricing update register
Consolidated monitoring of changes following Law 14,596/2023 and subsequent RFB instructions.
- EGYPT · TAX PROCEDURESDownload
Unified Tax Procedures Law amendments
Official texts and source snapshots for Law 206/2020 and subsequent amendments.
Editorial coordination
Country source coordination.
Sources are monitored through the Observatory’s editorial process. Named country experts will be published only after their role and consent have been confirmed.