Belgium: Parliament committee adopts draft DAC9 legislation

06 October, 2026

Belgium’s Financial and Budgetary Committee has adopted draft legislation implementing DAC9, introducing Pillar Two information reporting, automatic exchange mechanisms, revised filing deadlines, and penalties for non-compliance.

Belgium: Parliament committee adopts draft DAC9 legislation

🇦🇺 Australia

Australia: ATO implements stricter foreign resident CGT rules, provides form and guidance

06 October, 2026

Australia’s ATO has implemented new foreign resident capital gains tax rules, requiring vendors disposing of assets valued at AUD 50 million or more to meet enhanced notification requirements, including submitting a declaration at least 28 days before settlement.

🇧🇷 Brazil

Brazil: RFB publishes Q&A guide on Pillar Two qualified domestic minimum top-up tax

06 October, 2026

Brazil’s Federal Revenue Service has published its first Q&A guide on the Additional Social Contribution on Net Profits, providing practical guidance on the QDMTT, Pillar Two scope, effective tax rate calculations, refundable tax credits, and compliance requirements.

🇮🇪 Ireland

Ireland: Committee on Budgetary Oversight urges broader tax base in Pre-Budget 2027 report

06 October, 2026

Ireland's Committee on Budgetary Oversight has urged a broader tax base, a credible domestic fiscal rule and more multi-annual budgeting in its Pre-Budget 2027 report, warning of risks from concentrated corporation tax receipts and repeated spending overruns.

🇫🇷 France

France issues guidance on eligible investment structures, rejecting SARLs

06 October, 2026

France's tax authorities have confirmed that investments made through a société à responsabilité limitée (SARL) do not qualify for the overseas productive investment tax reduction under Article 199 undecies B of the General Tax Code (CGI), although investments approved or ruled on before 30 September 2026 keep their benefits.

🇪🇸 Spain

Spain: MoF confirms mandatory B2B e-invoicing timeline

06 October, 2026

Spain's Ministry of Finance has published the Ministerial Order HAC/1028/2026, setting a phased timetable for the B2B e-invoicing mandate that begins on 6 October 2027.

🇸🇬 Singapore

Singapore: IRAS updates business expenses guidance with deductibility checker for companies

06 October, 2026

IRAS has launched an online tool that lets companies check whether common business expenses are tax-deductible, alongside its guidance on the "wholly and exclusively incurred in the production of income" test.

🇦🇪 UAE

UAE: FTA issues guidance on free zone, designated zone tests

06 October, 2026

The UAE Federal Tax Authority has published Tax Public Clarification – TAXP010, explaining how a business should determine whether it is located in a Free Zone or a Designated Zone for Corporate Tax, Excise Tax and VAT purposes.

🇺🇸 US

US: Trump issues diesel tax exemption order as fuel prices strain election prospects

06 October, 2026

US President Donald Trump has ordered a temporary expansion of tax-exempt red-dyed diesel access through the end of 2026, directing federal agencies to defer excise tax collection and support fuel supplies amid surging diesel prices.

🇧🇷 Brazil

Brazil enacts law lowering CSLL rate for local reinsurance companies

06 October, 2026

Brazil has enacted legislation reducing the CSLL rate for local reinsurance companies to 9% from 2027 and removing the additional IRPJ rate from 2030, while providing more flexible rules for using tax losses