South Africa proposes SEZ transfer pricing reforms, corporate tax changes in Medium-Term Budget Policy

The IRS and Treasury have proposed regulations to align premium tax credit rules with the One Big Beautiful Bill Act, introducing stricter eligibility and verification requirements, new immigration-based restrictions and the elimination of repayment caps for excess advance payments from the 2026 tax year.

Germany’s Ministry of Finance has proposed amendments to the Tax Haven Defence Ordinance to reflect the 2026 EU list of non-cooperative jurisdictions. The draft removes several jurisdictions and re-lists the Turks and Caicos Islands, with defensive tax measures applying to listed territories.

Ukraine has proposed legislation to align its tax rules with EU standards from 1 January 2028. The measures introduce exit taxation, a general anti-avoidance rule, hybrid mismatch restrictions and stricter tax residency and permanent establishment requirements.

The ATO has reminded taxpayers who prepare their own returns that they have until 2 November 2026 to lodge their 2025–26 individual income tax returns, with around 2 million self-prepared returns still outstanding. 

Argentina’s tax authority has launched an online service for preparing and filing corporate income tax returns for fiscal years ending in June 2026 or later. Use will become mandatory from 1 March 2027, replacing the SIAP application for eligible returns.

Cyprus has set 31 October 2026 as the deadline for filing and paying 2025 individual income tax without accounts. Interest and financial charge relief is available until 30 November 2026, subject to filing the return and paying all related taxes and contributions by that date.