Sweden proposes direct Pillar Two top-up tax liability for joint ventures
Sweden’s government has submitted proposals to make joint ventures and their subsidiaries directly liable for Swedish national top-up tax under Pillar Two, with the amendments proposed to take effect from...
Read MoreBahrain: NBR updates guidance on Domestic Minimum Top-up Tax returns
NBR has updated its DMTT filing manual, setting out return requirements, portal procedures and key filing obligations for large MNE groups, with the first return deadline falling on 31 March 2027.
Read MorePhilippines: DoF consults on ProGRESS tax reform bill incorporating global minimum tax
The Philippines Department of Finance has begun nationwide consultations on the ProGRESS Bill, which proposes higher personal income tax exemptions and relief for small businesses alongside new taxes on luxury goods and a 15% global minimum tax for large multinational groups.
Read MoreAustralia enacts corporate tax loss carry-back rulesÂ
Australia’s corporate tax loss carry-back regime is now in effect, allowing eligible entities to claim a refundable tax offset for current-year losses against tax paid in either or both of the two preceding income years.
Read MoreFrance starts nationwide e-invoicing rollout for businesses
France's Directorate General of Public Finance has launched the nationwide rollout of business-to-business electronic invoicing, with over four million businesses registered and no sanctions to apply in 2026 as the focus turns to support and cybersecurity compliance.
Read MoreTaiwan clarifies anti-dumping rules for imports
Taiwan has collected more than TWD 676 million in anti-dumping duties as of June 2026, with measures currently covering 12 products under the World Trade Organisation (WTO) Anti-Dumping Agreement and the Customs Act.
Read MoreTurkey raises withholding tax on money market funds
Turkey has raised the withholding tax rate on certain money market fund gains from 0% to 10% for corporate investors, effective 5 September 2026.
Read MoreThailand signs multilateral agreement on GloBE information exchange (GIR MCAA)
Thailand has joined the OECD’s GIR MCAA, strengthening international cooperation on the exchange of GloBE Information and supporting streamlined compliance for multinational enterprise groups.
Read MoreArgentina: Government defers fuel tax increases until October 2026
Argentina has extended the deferral of accumulated inflation-linked increases to the Liquid Fuels Tax and Carbon Dioxide Tax, covering unleaded gasoline, virgin gasoline, and diesel, with the adjustments applying from 1 October 2026.
Read MoreUS: IRS extends tax deadlines for Indiana taxpayers affected by severe storms
The IRS has postponed federal tax filing and payment deadlines to 1 February 2027 for taxpayers and businesses in 21 Indiana counties affected by severe storms, tornadoes, straight-line winds, and flooding, with certain payroll and excise tax penalties also eligible for relief.
Read MorePillar Two
Corporate Tax
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Bahrain: NBR updates guidance on Domestic Minimum Top-up Tax returns
09 September, 2026
Bahrain’s National Bureau for Revenue (NBR) published an updated DMTT
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Sweden proposes direct Pillar Two top-up tax liability for joint ventures
09 September, 2026
Sweden’s government has submitted a proposal to the Council on
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Philippines: DoF consults on ProGRESS tax reform bill incorporating global minimum tax
09 September, 2026
The Philippines Department of Finance (DoF) launched consultations on the
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Australia enacts corporate tax loss carry-back rulesÂ
09 September, 2026
The Australian Tax Office (ATO) has confirmed on 8 September 2026 that
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Turkey expands tax exemptions to other banks
09 September, 2026
Turkey has expanded the scope of tax, duty, and fee exemptions applicable
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Transfer Pricing
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Iceland: MoF consults tax law changes on interest deductions, charities, rulings and nicotine products
07 September, 2026
Iceland’s Ministry of Finance and Economic Affairs (MoF) has initiated a
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Malaysia gazettes Income Tax (Transfer Pricing) (Amendment) Rules 2026
01 September, 2026
Malaysia’s government has published Order No. P.U. (A) 300/2026, the
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Ireland: Revenue clarifies Section 110 transfer pricing, profit participating note rules
28 August, 2026
Ireland Revenue has clarified the application of Section 110 of the Taxes
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Morocco announces ratification of MCAA-CbC
24 August, 2026
Morocco published Royal Decree No. 1.26.72 in the Official Gazette on 12
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Australia: ATO tightens CbC reporting exemptions, extends administrative relief indefinitely
19 August, 2026
The Australian Taxation Office (ATO) has implemented significant updates
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Tax Policy
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Turkey raises withholding tax on money market funds
09 September, 2026
Turkey’s Revenue Administration has announced that Presidential Decision
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Qatar: GTA introduces electronic analysis certificate process for sweetened drinks
08 September, 2026
Qatar’s General Tax Authority will approve analysis certificates
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Taiwan warns on securities tax for unlisted shares
08 September, 2026
Taiwan’s Kaohsiung National Taxation Bureau has reminded investors that
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Kazakhstan: National Bank cuts base rate
08 September, 2026
Kazakhstan’s National Bank cut its base rate to 16.25% on 4 September
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OECD urges Peru to cut tax expenditures, improve compliance
08 September, 2026
Peru needs to strengthen its tax system as low tax revenues, high
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Tax Treaty
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Poland proposes extending corporate withholding tax pay & refund suspension to 2028
Poland’s Ministry of Finance has published draft corporate income tax and personal income tax regulations for consultation that would extend the
Read MoreLithuania proposes framework for assessing R&D activities under corporate tax incentives
Lithuania has proposed amendments to the Law on Corporate Income Tax that would establish a legal framework for assessing whether activities qualify
Read MorePortugal overhauls SIFIDE II R&D tax incentive regime
Portugal has enacted a major reform of its tax incentives for business research and development (R&D), extending direct relief under the SIFIDE
Read MoreGermany: Federal Cabinet unveils draft 2027 income tax reform, splits trade tax revenue for data centre companies
Germany’s Ministry of Finance has published the Draft Income Tax Reform Act 2027 (Einkommensteuerreformgesetz 2027), which was approved by the
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