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    <loc>https://globaltaxatlas.org/entries/france-aa3-and-a-wednesday-uk-budget-are-not-a-tax-ruling</loc>
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      <news:publication>
        <news:name>Sovereign Tax Atlas</news:name>
        <news:language>en</news:language>
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      <news:publication_date>2026-10-26T09:45:27.199Z</news:publication_date>
      <news:title>France is still Aa3, and Wednesday’s UK budget is not a tax ruling yet</news:title>
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  <url>
    <loc>https://globaltaxatlas.org/entries/oecd-pillar-two-global-minimum-tax-withholding-atlas</loc>
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      <news:publication>
        <news:name>Sovereign Tax Atlas</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-10-25T11:28:22.005Z</news:publication_date>
      <news:title>OECD Pillar Two 15% Global Minimum Tax &amp; Withholding Atlas: 2026 Definitive Institutional Guide, Quantitative Benchmarks &amp; Regulatory Audit</news:title>
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  </url>
  <url>
    <loc>https://globaltaxatlas.org/entries/oecd-pillar-two-glo-be-qdmtt-safe-harbor-and-utpr-ordering-rules-2026</loc>
    <news:news>
      <news:publication>
        <news:name>Sovereign Tax Atlas</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-10-25T10:10:11.497Z</news:publication_date>
      <news:title>OECD Pillar Two 15% Global Minimum Tax: QDMTT Safe Harbor, IIR Priority, and UTPR Top-Up Tax Allocation (25 Oct 2026)</news:title>
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  <url>
    <loc>https://globaltaxatlas.org/entries/us-irc-section-871m-dividend-equivalent-withholding-delta-one-equity-swaps-2026</loc>
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      <news:publication>
        <news:name>Sovereign Tax Atlas</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-10-25T10:07:11.497Z</news:publication_date>
      <news:title>US IRC Section 871(m) Dividend Equivalent Withholding on Equity Derivatives &amp; Qualified Derivatives Dealer (QDD) Rules (25 Oct 2026)</news:title>
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