US: Trump threatens 50% tariffs on countries supplying weapons to Iran

Brazil's tax authority implements a progressive system for presumed profit taxation, adding a 10% surcharge on corporate income calculations for businesses earning above BRL 5 million annually, with quarterly adjustments and year-end reconciliation mechanisms taking effect from 23 January 2026.

Estonia has enacted legislation to implement the EU’s DAC8 directive, introducing reporting and due diligence obligations for crypto-asset service providers. The rules take effect from 1 January 2026, with initial reporting due in 2027.

Poland’s new tax reform introduces sweeping amendments to corporate income tax, including new rules on hidden dividends, revised minimum tax calculations, and stricter conditions for preferential regimes.

Turkey has published the Domestic Minimum Corporate Tax Guide under Law No. 7524, effective from the 2025 accounting period, setting a 10% minimum tax on corporate income and outlining eligible taxpayers, exemptions, deductions, and calculation procedures.

The UAE Federal Tax Authority has updated its Version 2.0.0.0 of its Corporate Tax De-Registration User Manual, detailing the online application process, required documentation, and approval steps for businesses seeking to deregister from Corporate Tax.

Brazil has abandoned its rigid transfer pricing system in favour of OECD-aligned rules under Law No. 14,596/2023, requiring multinationals to adopt the arm's length principle, implement comprehensive documentation, and fundamentally restructure their cross-border pricing strategies—with strict penalties for non-compliance starting from January 2024.