Serbia sets 2026 arm’s length interest rates for related party loans
Serbia's Finance Ministry has established mandatory arm's length interest rates for related party loans in 2026, with differentiated rates for banks and other companies across multiple currencies, effective from 2...
Read MoreMalaysia issues new exchange rate rules for sales and service tax invoicing
The Royal Malaysian Customs Department has published Public Ruling No. 1/2026, effective 31 March 2026, establishing mandatory exchange rate sources and consistency requirements for businesses issuing tax invoices in foreign currencies, with penalties for noncompliance, including invalid invoices and potential goods seizure.
Read MorePoland to update VAT rules under EU Digital Age Directive
Poland's Ministry of Finance has published draft VAT amendments to comply with EU Directive 2025/516, introducing key changes to e-commerce rules, marketplace liability, and energy supply taxation. The reforms, effective from 1 January 2027, will simplify cross-border compliance through expanded One Stop Shop provisions and clarified threshold calculations for the PLN 42,000 intra-Community sales limit.
Read MoreFrance expands list of CbC reporting partner jurisdictions
Ministerial Order of 24 April 2026 revises jurisdictions eligible for exemption from local filing under CbC rules. New jurisdictions added reflect updated exchange agreements and compliance with reporting requirements.
Read MoreBrazil rules US LLCs owned by Brazilian residents are privileged tax regimes
The Brazilian tax authority has ruled that US Limited Liability Companies owned by Brazilian residents must be treated as privileged tax regimes, requiring automatic year-end taxation regardless of profit distribution. The decision affects Brazilians using the popular pass-through structure for business and investment purposes.
Read MoreOECD: Global Forum introduces new programme for cross-border tax claim recovery assistance
The OECD and Belgium's Federal Public Service Finance have launched an eight-month training programme to help 34 participants from 22 jurisdictions across Africa, Asia, the Caribbean, Europe, Latin America and the Pacific strengthen their capacity to recover tax claims across borders and combat tax evasion.
Read MoreAustralia: ATO reminds taxable not-for-profits of upcoming income tax return lodgment deadline
The Australian Taxation Office has reminded taxable not-for-profit organisations that the deadline to lodge their 2024–25 income tax return or non-lodgment advice is 15 May 2026, with lodgment options available through a registered tax agent, by paper, or via SBR-enabled software.
Read MoreOECD releases peer review reports on tax transparency for eight jurisdictions
The OECD’s Global Forum has published eight peer review reports on transparency and exchange of information on request for tax purposes covering Belize, Cambodia, El Salvador, Gabon, Guinea, Montserrat, Niue and Vanuatu. The reviews assess compliance with the EOIR standard, with ratings ranging from “Compliant” to “Non-Compliant” and highlight areas requiring legal and implementation improvements.
Read MoreHungary referred to EU Court over contested retail tax regime on foreign retailers
The European Commission has referred Hungary to the Court of Justice of the European Union over its retail tax regime, which it considers incompatible with EU rules on freedom of establishment under Articles 49 and 54 of the TFEU. It says Hungary has not removed the disputed tax despite earlier infringement steps and a commitment to phase it out, and that it continues to disadvantage foreign-controlled retailers.
Read MoreIreland: Revenue updates ILP tax guidance under Finance Act 2025
Irish Revenue has issued updated guidance on the tax treatment of Investment Limited Partnerships (ILPs) in eBrief No. 87/2026, reflecting changes introduced by the Finance Act 2025 and setting out revised withholding tax and compliance rules in new TDM Part 27-01a-04.
Read MorePillar Two
Corporate Tax
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Brazil rules US LLCs owned by Brazilian residents are privileged tax regimes
30 April, 2026
Brazil’s tax authority, the Federal Revenue Service (RFB) has determined
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El Salvador eliminates tax on non-resident stock market returns
29 April, 2026
El Salvador has eliminated a 3% withholding tax on returns earned by
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Chile unveils major tax reform to boost economic recovery, support national reconstruction
29 April, 2026
The Chilean government has introduced a comprehensive tax reform draft
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Australia: ATO clarifies general purpose financial statement filing obligations
29 April, 2026
The Australian Taxation Office (ATO) has issued a notice on 28 April 2026
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Turkey: Economic reform package expands tax incentives for investors, exporters
29 April, 2026
Turkish President Recep Tayyip Erdoğan announced, on 24 April 2026 during
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Transfer Pricing
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France expands list of CbC reporting partner jurisdictions
30 April, 2026
France has published a Ministerial Order on 24 April 2026, published in
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Serbia sets 2026 arm’s length interest rates for related party loans
30 April, 2026
Serbia's Ministry of Finance has introduced new interest rates for related
Read More -
Australia: ATO clarifies general purpose financial statement filing obligations
29 April, 2026
The Australian Taxation Office (ATO) has issued a notice on 28 April 2026
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Romania consults new mutual agreement procedure (MAP) rules
29 April, 2026
Romania’s National Agency for Fiscal Administration (ANAF) initiated a
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Montenegro proposes draft corporate tax rules in accordance to EU ATAD
28 April, 2026
The Government of Montenegro has released a draft law on Amendments to the
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Tax Policy
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Brazil rules US LLCs owned by Brazilian residents are privileged tax regimes
30 April, 2026
Brazil’s tax authority, the Federal Revenue Service (RFB) has determined
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Poland: MoF consults on KSeF 2.0 e-invoicing event model
30 April, 2026
Poland's Ministry of Finance has opened a public consultation on proposed
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OECD: Global Forum introduces new programme for cross-border tax claim recovery assistance
30 April, 2026
The OECD has announced the launch of a new Cross-Border Assistance in the
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Australia: ATO reminds taxable not-for-profits of upcoming income tax return lodgment deadline
30 April, 2026
The Australian Taxation Office (ATO) has reminded taxpayers that the tax
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Hungary referred to EU Court over contested retail tax regime on foreign retailers
30 April, 2026
The European Commission announced on 28 April 2026 that it has decided to
Read More
Tax Treaty
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UK: HMRC consults close company participator reporting
The UK’s HM Revenue & Customs (HMRC) has initiated a public consultation on proposed rules for reporting transactions between close companies
Read MoreUS: IRS announces new option for certain taxpayers to request more time after ERC claim disallowance
The US Internal Revenue Service (IRS) announced on 27 April 2026 a new, streamlined way for taxpayers to extend the period of time for the IRS and
Read MoreCanada: CRA announces key deadlines, changes for 2025 individual income tax returns
The Canadian Revenue Agency (CRA) has confirmed the filing deadlines for 2025 income tax returns, with important dates varying based on employment
Read MoreColombia: DIAN raises tax value unit for 2026
The Colombian Tax and Customs National Authority (DIAN) issued Resolution No. 000238 on 15 December 2025, setting the Tax Value Unit (Unidad de Valor
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