Montenegro issues rulebook on cross-border tax reporting, transfer pricing
Montenegro has mandated automatic exchange of cross-border tax rulings and transfer pricing agreements with EU authorities, requiring disclosure of 12 mandatory data points for transactions exceeding EUR 1,500,000 from 1...
Read MoreUS: Treasury, IRS issue final backup withholding regulations for third-party network transactions
The US Department of the Treasury and IRS finalised regulations on 10 August 2026 that align backup withholding rules for third-party network transactions with statutory thresholds introduced by the One Big, Beautiful Bill Act, requiring withholding only when payees exceed both 200 transactions and USD 20,000 in aggregate payments within a calendar year.
Read MoreBrazil mandates national e-invoicing for Simples Nacional businesses from November 2026
Brazil’s Resolution CGSN No. 191/2026 makes national NFS-e issuance mandatory for micro and small businesses under the Simples Nacional regime from 1 November 2026, while related CBS and IBS requirements will apply from 1 January 2027.
Read MoreUS: Trump administration wins court backing elimination of tariff exemption on low-value imports
The US Court of International Trade backed Trump's use of emergency powers to close the de minimis tariff exemption on imports under USD 800 from China, Mexico, and Canada, finding he had authority under the International Emergency Economic Powers Act to rescind the privilege.
Read MoreUkraine clarifies tax breaks for defence city residents under DIC support regime
Ukraine’s State Tax Service has outlined tax exemptions available to enterprises operating under the Defence City regime for the defence-industrial complex.
Read MoreUruguay sets new IRPF deadline for foreign capital income
Uruguay’s DGI has adjusted Personal Income Tax (IRPF) deadlines for withholding agents and taxpayers receiving foreign movable capital income, including new rules for related advance payments.
Read MoreSri Lanka: IRD sets deadline for VAT payment, returns for July 2026
Sri Lanka’s Inland Revenue Department has reminded VAT taxpayers to pay July 2026 liabilities by 20 August and file their returns by 31 August, while highlighting time limits for claiming input tax credits.
Read MoreTaiwan clarifies business tax rules for non-profits selling goods or services
Non-profit institutions selling goods or services remain subject to business tax, Taiwan's National Taxation Bureau of the Central Area has said, urging proactive compliance to avoid penalties.
Read MoreTaiwan tightens corporate tax rules for property leasing entities
Taiwan’s tax authority has reminded businesses leasing owned real estate to use the correct industry code when filing corporate income tax, warning that misclassification could lead to tax reassessment and additional charges.
Read MoreUS: Treasury, IRS issue proposed regulations on employer contributions to Trump Accounts under the Working Families Tax Cuts
The proposed regulations provide a framework for employer-funded Trump Accounts, including contributions of up to USD 2,500 annually, while clarifying nondiscrimination requirements for Trump Accounts and dependent care assistance programs.
Read MorePillar Two
Corporate Tax
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US: Treasury, IRS issue final backup withholding regulations for third-party network transactions
17 August, 2026
The US Department of the Treasury and the IRS have issued final
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Ukraine clarifies tax breaks for defence city residents under DIC support regime
17 August, 2026
Ukraine’s State Tax Service published Information Letter No. 3/2026 on
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Taiwan clarifies business tax rules for non-profits selling goods or services
17 August, 2026
Taiwan's National Taxation Bureau of the Central Area has clarified how
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Taiwan tightens corporate tax rules for property leasing entities
17 August, 2026
Taiwan's Central District National Taxation Bureau, under the Ministry of
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Hong Kong: FSTB clarifies media enquiries regarding preferential tax regime for carried interest
17 August, 2026
The Hong Kong Inland Revenue Department published an FTSB response dated
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Transfer Pricing
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Montenegro issues rulebook on cross-border tax reporting, transfer pricing
17 August, 2026
Montenegro’s government has published Rulebook No.
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South Africa: SARS issues rules for DTA advance pricing agreement system
12 August, 2026
South Africa has introduced a detailed framework for its Double Taxation
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Luxembourg: Administrative Court rules on transfer pricing treatment of debt restructuring
11 August, 2026
The Luxembourg Administrative Court (Cour administrative) issued its
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India publishes 25-26 APA report highlighting record agreements
04 August, 2026
India's Income Tax Department has released the Advance Pricing Agreement
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OECD updates signatories list for MCAA-CbC
03 August, 2026
The Organisation for Economic Cooperation and Development (OECD) released
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Tax Policy
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Brazil mandates national e-invoicing for Simples Nacional businesses from November 2026
17 August, 2026
Brazil’s tax authority, the Federal Revenue Service (RFB), announced on
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Taiwan: Tax Bureau clarifies social housing rental tax exemption rules
17 August, 2026
Taiwan’s Central District National Taxation Bureau of the Ministry of
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Uruguay sets new IRPF deadline for foreign capital income
17 August, 2026
Uruguay’s General Tax Directorate (DGI) has amended certain Personal
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US: Treasury, IRS issue proposed regulations on employer contributions to Trump Accounts under the Working Families Tax Cuts
17 August, 2026
The US Department of the Treasury and the Internal Revenue Service (IRS)
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Italy: Omnibus tax decree, reshapes corporate tax, VAT, compliance rules
14 August, 2026
The Italian Revenue Agency has announced that it published Legislative
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Tax Treaty
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US: Business Tax Account gives eligible taxpayers more secure, convenient ways to manage federal tax obligations online
The US Internal Revenue Service (IRS) on 6 August 2026 announced new and expanded features for Business Tax Account (BTA) users, giving eligible
Read MoreNetherlands amends tax penalty rules to support Pillar Two, DAC8, DAC9 rollout
The Netherlands has gazetted Decision No. 2026-14582 of 30 July 2026 on 7 August 2026, bringing amendments to the Decree on Administrative Fines of
Read MoreNigeria: NRS issues virtual asset tax framework, establishes income tax, VAT, and stamp duty obligations
The Nigeria Revenue Service (NRS) established a comprehensive framework in 2026 to regulate the taxation of virtual assets (VAs), including
Read MoreLuxembourg: Administrative Court rules on transfer pricing treatment of debt restructuring
The Luxembourg Administrative Court (Cour administrative) issued its decision in case 53194C on 22 July 2026, concerning the application of the
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