Belgium extends corporate, Pillar Two tax filing deadlines

India’s Central Board of Direct Taxes extended the Return of Income deadline for Assessment Year 2026-27 for persons subject to audit under the Income-tax Act, 1961. The specified date for furnishing the audit report was also extended to 21 October 2026.

Bulgaria's Ministry of Finance opened a consultation on 23 September 2026 on draft amendments to the Corporate Income Tax Act covering euro conversion, tax loss carryforward, a temporary excess profits tax and Pillar Two safe harbours.

France’s tax authority updated its DAC6 guidance on 23 September 2026 to reflect a reporting exemption for lawyers acting as intermediaries where compliance would breach professional secrecy. The provisions, introduced by the Finance Law for 2025, had applied to reports submitted from 16 February 2025.

The EU had urged the UK to raise tariffs on Chinese electric vehicles and align its trade policy more closely with the bloc to avoid barriers under its “made in Europe” agenda.

Uzbekistan’s new “Second Chance” amnesty allows small and medium-sized enterprises to have certain tax penalties and other liabilities written off if they settle eligible tax debts by 31 December 2026, alongside broader measures to reduce business compliance burdens.

The US is set to introduce new import bans on Canadian goods next week and impose 50% tariffs on Canadian automobiles, auto parts, and steel from January 2027, while Washington says it sees no urgency to resolve the trade dispute.