Australia: ATO announces first public CbC report deadline 

The UK's new Advance Tax Certainty Service will provide binding tax clearances for investment projects worth at least GBP 1 billion, with HMRC aiming to issue decisions within 90 days of receiving complete applications when the scheme launches on 1 July 2026. 

Russia has enacted new tax amendments extending VAT exemptions for catering businesses under the Simplified Tax Regime, expanding deductible expenses, and providing transitional relief for entrepreneurs switching from the Patent Tax System, with changes taking effect from 1 January 2026.

Singapore's Inland Revenue Authority (IRAS) has updated guidance on the Refundable Investment Credit scheme, which offers companies up to 50% support on qualifying expenditures and allows unused credits to be refunded in cash within four years. 

Egypt has introduced a fourth addendum to its unified VAT refund procedures, refining how refund claims are filed, reviewed and verified across all Egyptian Tax Authority units. The changes aim to standardise processes, strengthen electronic verification requirements and accelerate the handling of refund claims. 

Federal Constitutional Court invalidates deemed rental income levy introduced in 2022 and annuls all enforcement actions by tax authorities. 

 Ley Orgánica de Minas (2026) replaces decades-old restrictions, reshapes state oversight, and opens a new framework for private participation in Venezuela’s mining industry.