UAE updates requirements for filing Pillar Two information return

The Dominican Republic will require Large Local and Medium taxpayers to exclusively issue electronic tax receipts (e-CF) type “E” from 1 November 2026, with type “B” non-electronic receipts permitted only in declared contingency cases.

Lithuania has proposed a 200% tax deduction for qualifying investments in advanced technologies, including robotics, artificial intelligence, digital twins and Industrial Internet of Things (IIoT) systems, from 1 January 2027.

ZATCA has issued an August 2026 guide outlining tax and customs procedures for the country’s four Special Economic Zones, including a 5% corporate income tax rate for 20 years on qualifying income in three zones.

Taiwan’s tax authorities have reminded calendar-year profit-making enterprises to file or pay their 2026 provisional income tax between 1 and 30 September 2026, with exemptions available for certain businesses and entities.

The US Treasury and IRS have proposed new CFC rules that replace the last-day ownership test with daily proration, changing how Subpart F income, tested income, and tested loss are allocated among US shareholders from 2026. 

ARCA has extended the 2025 income tax return deadline and the first 2026 income tax advance payment deadline for individuals and undivided estates.