Italy: Revenue Agency updates tax codes for transition 5.0 credit, CFC regime

Bolivia has scrapped the 30% cap on fuel VAT credits, allowing taxpayers to claim the full 100% from 13 April 2026—cutting costs, improving cash flow, and strengthening compliance across key sectors. 

The Irish government announced on 13 April 2026 additional fuel excise cuts of 10 cents on petrol and diesel, postponement of the 1 May carbon tax increase, various sector-specific supports for transport, farming and fisheries, with all relief measures effective until 31 July 2026. 

The Dutch Ministry of Finance has launched a public consultation on four new anti-dividend stripping measures, including a net return test denying tax benefits when net returns fall below 15% of gross dividends and a German-Austrian style 45-day holding requirement with a minimum 70% economic exposure.

South Africa has introduced the Tax Administration Laws Amendment Act, 2026, establishing definitions and an interoperability framework for e-invoicing and voluntary e-reporting under the VAT Act, with full implementation expected by 2028.

Kaohsiung National Taxation Bureau reminds profit-seeking enterprises with approved suspension of operations in the 2025 tax year that they must still file income tax returns within the statutory deadline in May, or face late-filing or non-filing penalties under the Income Tax Act.

Irish Revenue has cut Mineral Oil Tax rates on petrol, diesel and gas oil from 15 April 2026. The scheduled carbon tax increase is postponed until 14 October 2026, easing near‑term energy costs.