US consults on 2027 USMCA annual joint review

The Norwegian Tax Directorate has adopted amendments to the Bookkeeping Regulation setting out formats, exemptions and transitional provisions for mandatory business-to-business e-invoicing, with the first obligations taking effect on 1 January 2027.

NBR has made online submission of returns through its eVAT portal mandatory for manufacturers of eight listed goods and suppliers of three service categories, with immediate effect.

Britain is considering tariffs on Chinese electric vehicles as it seeks to protect its car industry from subsidised imports and EU trade barriers.

Costa Rica’s draft Bill No. 25,796 would replace the current group-specific rules with a residence-based framework for taxing foreign-source passive income, covering income earned by all tax residents and allowing credits for comparable foreign taxes paid.

Romania has deposited its instrument of ratification for the STTR Multilateral Instrument, enabling implementation of the Pillar Two Subject to Tax Rule through existing bilateral tax treaties.

Nigeria has introduced new rules linking late-payment interest on unpaid taxes to prevailing market rates, with the revised rates applying to federal, state, and FCT tax authorities from 1 October 2026.