🇸🇪 Sweden

Sweden proposes direct Pillar Two top-up tax liability for joint ventures

09 September, 2026

Sweden’s government has submitted proposals to make joint ventures and their subsidiaries directly liable for Swedish national top-up tax under Pillar Two, with the amendments proposed to take effect from...

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🇧🇭 Bahrain

Bahrain: NBR updates guidance on Domestic Minimum Top-up Tax returns

09 September, 2026

NBR has updated its DMTT filing manual, setting out return requirements, portal procedures and key filing obligations for large MNE groups, with the first return deadline falling on 31 March 2027.

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🇵🇭 Philippines

Philippines: DoF consults on ProGRESS tax reform bill incorporating global minimum tax

09 September, 2026

The Philippines Department of Finance has begun nationwide consultations on the ProGRESS Bill, which proposes higher personal income tax exemptions and relief for small businesses alongside new taxes on luxury goods and a 15% global minimum tax for large multinational groups.

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🇦🇺 Australia

Australia enacts corporate tax loss carry-back rules 

09 September, 2026

Australia’s corporate tax loss carry-back regime is now in effect, allowing eligible entities to claim a refundable tax offset for current-year losses against tax paid in either or both of the two preceding income years.

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🇫🇷 France

France starts nationwide e-invoicing rollout for businesses

09 September, 2026

France's Directorate General of Public Finance has launched the nationwide rollout of business-to-business electronic invoicing, with over four million businesses registered and no sanctions to apply in 2026 as the focus turns to support and cybersecurity compliance.

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🇹🇼 Taiwan

Taiwan clarifies anti-dumping rules for imports

09 September, 2026

Taiwan has collected more than TWD 676 million in anti-dumping duties as of June 2026, with measures currently covering 12 products under the World Trade Organisation (WTO) Anti-Dumping Agreement and the Customs Act.

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🇹🇷 Turkey

Turkey raises withholding tax on money market funds

09 September, 2026

Turkey has raised the withholding tax rate on certain money market fund gains from 0% to 10% for corporate investors, effective 5 September 2026.

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🇹🇭 Thailand

Thailand signs multilateral agreement on GloBE information exchange (GIR MCAA)

09 September, 2026

Thailand has joined the OECD’s GIR MCAA, strengthening international cooperation on the exchange of GloBE Information and supporting streamlined compliance for multinational enterprise groups.

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🇦🇷 Argentina

Argentina: Government defers fuel tax increases until October 2026

09 September, 2026

Argentina has extended the deferral of accumulated inflation-linked increases to the Liquid Fuels Tax and Carbon Dioxide Tax, covering unleaded gasoline, virgin gasoline, and diesel, with the adjustments applying from 1 October 2026.

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🇺🇸 US

US: IRS extends tax deadlines for Indiana taxpayers affected by severe storms

09 September, 2026

The IRS has postponed federal tax filing and payment deadlines to 1 February 2027 for taxpayers and businesses in 21 Indiana counties affected by severe storms, tornadoes, straight-line winds, and flooding, with certain payroll and excise tax penalties also eligible for relief.

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