Finland: Government cuts corporate tax in fiscal plan for 2027–2030
Finland's government has unveiled a sweeping economic programme for 2027–2030, anchored by a cut in corporate tax to 18% and expanded household deductions, as Helsinki bets on business investment and...
Read MoreSpain to open Pillar Two notification filings under Global Minimum tax rules
Spain will open its first Pillar Two global information reporting and notification filing window for in-scope multinational groups under its domestic implementation of the global minimum tax rules later this month.
Read MoreUS: IRS revives controversial transfer pricing rule after decades of dormancy
The IRS is aggressively reviving a rarely-used 1986 tax rule that allows hindsight-based adjustments to transfer pricing, signalling a major shift in enforcement strategy.
Read MoreBolivia updates corporate tax and transfer pricing reporting rules, extends 2025 filing deadlines
Bolivia's tax authority has mandated a sweeping shift to digital filing under Resolution No. 102600000014, overhauling how businesses submit corporate tax and transfer pricing documentation through the SIAT system — while drawing a hard line at BOB 1,700,000 in annual revenue to determine the depth of disclosure required.
Read MoreFrance revises tax claim deadlines after withholding tax ruling
French tax authorities updated guidance on tax claim deadlines on 22 April 2026, following a ruling on withholding tax limitation periods, allowing challenges on 2024 withholding tax until 31 December 2026.
Read MoreCanada: CRA announces key deadlines, changes for 2025 individual income tax returns
With the 30 April 2026 deadline approaching, Canadian taxpayers need to understand key filing dates and new tax changes for 2025. Self-employed individuals get extra time to file, but must still pay on time to avoid penalties.
Read MoreBangladesh plans uniform 15% VAT across all sectors
Bangladesh plans to introduce a uniform 15% value-added tax (VAT) rate across all sectors, NBR Chairman Abdur Rahman Khan said on 21 April 2026, adding that there will be “no compromise” on advance income tax (AIT) collected at the import stage.
Read MoreRussia: VAT return for first quarter must be filed using revised form
Russia’s Federal Tax Service has required the use of an updated VAT return form for Q1 2026 filings, reflecting recent legislative changes.
Read MoreKuwait tightens UBO rules with licensing conditions, new penalties
Kuwait has strengthened its Ultimate Beneficial Ownership (UBO) framework under Ministerial Resolution No. (37) of 2026, linking UBO compliance to licensing and expanding liability for disclosure breaches and incorrect information.
Read MoreIreland updates guidance on CGT relief on company reconstruction, amalgamation transactions
Irish Revenue has updated its guidance on CGT relief for company reconstructions and amalgamations under section 615, confirming continued application to UK-resident companies post-Brexit and refining the manual to reflect current legislative provisions.
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Corporate Tax
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Italy: Revenue Agency approves IRAP refund procedures for banks, financial institutions
24 April, 2026
The Italian Revenue Agency published Provision Prot. n. 123184/2026 on 22
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Spain to open Pillar Two notification filings under Global Minimum tax rules
24 April, 2026
Spain will open the first global information reporting (GIR) and
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Bolivia updates corporate tax and transfer pricing reporting rules, extends 2025 filing deadlines
24 April, 2026
Bolivia’s National Tax Service (SIN) has issued Resolution No.
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Finland: Government cuts corporate tax in fiscal plan for 2027–2030
24 April, 2026
The Finnish government has announced the economic plan for the years
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Argentina introduces new incentives for micro, small, medium-sized entities
23 April, 2026
The Argentine government’s Executive Branch has issued regulations to
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Transfer Pricing
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US: IRS revives controversial transfer pricing rule after decades of dormancy
24 April, 2026
The US Internal Revenue Service (IRS) is dusting off a 40-year-old tax
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Bolivia updates corporate tax and transfer pricing reporting rules, extends 2025 filing deadlines
24 April, 2026
Bolivia’s National Tax Service (SIN) has issued Resolution No.
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Algeria extends CIT, PIT, transfer pricing filing deadlines for 2025 fiscal year
23 April, 2026
Algeria's tax authority, the General Directorate of Taxes (DGI) has
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Australia: ATO revises transfer pricing compliance for inbound distribution arrangements
23 April, 2026
The Australian Tax Office (ATO) has published updates to Practical
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Luxembourg implements Pillar One ‘Amount B’ simplified transfer pricing rules
22 April, 2026
The Luxembourg tax administration issued Circular L.I.R. n° 56/2 –
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Tax Policy
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France revises tax claim deadlines after withholding tax ruling
24 April, 2026
The French tax authorities issued updated administrative comments, on 22
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South Africa: SARS announces scheduled digital platform maintenance, upgrades
24 April, 2026
The South African Revenue Service (SARS) has announced scheduled
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Netherlands: MoF announces 2026 tax treaty agenda, possible review of Panama agreement
24 April, 2026
The Netherlands Ministry of Finance has issued a letter to the House of
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Kuwait tightens UBO rules with licensing conditions, new penalties
24 April, 2026
Kuwait’s Ministry of Commerce and Industry issued new measures
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Ireland updates guidance on CGT relief on company reconstruction, amalgamation transactions
24 April, 2026
Irish Revenue has published eBrief No. 084/26 on 22 April 2026, issuing
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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 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
Read MoreCanada to introduce temporary suspension of federal fuel excise tax
Canada’s government announced, on 14 April 2026, that it intends to introduce legislative amendments to the Excise Tax Act to temporarily suspend
Read MoreColombia increases UVT value for 2024
On 28 November 2023, the Colombian tax authority (Dirección de Impuestos y Aduanas Nacionales-DIAN) issued Resolution No. 000187 of 28 November
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