Poland: Senate passes transfer pricing, business tax reporting reforms
Poland’s Senate has passed legislation simplifying transfer pricing reporting for micro and small businesses while introducing stricter bank-account payment requirements for tax-deductible expenses from 1 January 2027 and clarifying information-exchange...
Read MoreIndonesia: Parliament approves budget for 2027
Indonesia’s budget committee has approved IDR 4,106.3 trillion in spending for 2027, with higher revenue targets, lower energy subsidies, and a proposed excise tax on sugary drinks.
Read MoreRussia plans tax increases to fund military spending through 2029
Russia’s draft 2027–2029 budget prioritises defence and security spending while projecting a wider fiscal deficit, with new and higher taxes on excess industry profits, cross-border e-commerce, securities, property sales, and bank deposits to help finance the shortfall.
Read MoreBulgaria introduces new transfer pricing rules aligned with OECD guidelines
Bulgaria’s new Transfer Pricing Methods Application Ordinance, effective from 1 January 2026, introduces a two-stage transfer pricing analysis, stricter risk-control and documentation requirements, and updated rules for intragroup services, intangibles, and financial transactions.
Read MoreChile: Parliament proposes sweeping tax reforms for capital markets, foreign investment
Chile’s proposed capital market reform would expand capital gains exemptions, remove withholding and registration barriers for foreign investors, and introduce VAT and stamp tax relief for selected financial services and securities.
Read MoreRussia proposes tax breaks for Unified Advanced Development Territory residents
Proposed Tax Code amendments would introduce a 0% federal CIT rate, property and land tax exemptions, and other incentives for residents of the Unified Territory of Advanced Development (UTAD), while also providing an alternative investment tax deduction for qualifying projects.
Read MoreSwitzerland: Federal Council extends loss carryforward to ten years starting 2028
Switzerland will extend the corporate loss carryforward period from seven to ten years from 1 January 2028, applying to losses from 2020 onward and providing additional relief for companies affected by the COVID-19 pandemic, including rules for losses incurred by foreign permanent establishments.
Read MorePhilippines: BIR issues rules for mandatory electronic invoicing
The Philippines’ Bureau of Internal Revenue has issued Revenue Memorandum Circular No. 098-2026, setting out requirements for electronic invoicing, including taxpayer coverage, Permit to Issue and system certification requirements, technical standards, and procedures for corrections and system downtime, with mandatory adoption required by 31 December 2026.
Read MoreAustria extends fuel price relief through November 2026
Austria will expand its fuel price cap from October 2026, combining a mineral oil tax cut, limits on refinery and distributor margins, and a corresponding VAT reduction to lower fuel costs by more than EUR 0.12 per litre through 30 November 2026.
Read MoreGreece: Council of State rules interest on dividend-financing loans non-deductible
Greece’s Council of State has ruled that interest on loans used to finance shareholder dividends is not tax deductible, confirming that such costs fall outside ordinary business operations under Article 22 of the Income Tax Code and aligning with previous court decisions.
Read MorePillar Two
Corporate Tax
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Chile: Parliament proposes sweeping tax reforms for capital markets, foreign investment
25 September, 2026
The Chilean parliament is considering the draft Law on the Reform of the
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Russia proposes tax breaks for Unified Advanced Development Territory residents
25 September, 2026
Russia’s Ministry for the Development of the Russian Far East and Arctic
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Switzerland: Federal Council extends loss carryforward to ten years starting 2028
25 September, 2026
Switzerland’s Federal Council enacted the Federal Act on the Extension
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Greece: Council of State rules interest on dividend-financing loans non-deductible
25 September, 2026
Greece's Council of State issued Decision No. 370/2026 on 11 September
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Poland: Senate passes transfer pricing, business tax reporting reforms
25 September, 2026
Poland's Senate (Upper house of Parliament) passed a legislation that
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Transfer Pricing
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Bulgaria introduces new transfer pricing rules aligned with OECD guidelines
25 September, 2026
Bulgaria's new Ordinance on Transfer Pricing Methods Application (the New
Read More -
Poland: Senate passes transfer pricing, business tax reporting reforms
25 September, 2026
Poland's Senate (Upper house of Parliament) passed a legislation that
Read More -
Australia: ATO updates GILTI guidance following US tax regime changes
24 September, 2026
The Australian Taxation Office (ATO) has issued an Addendum to Taxation
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Latvia: SRS issues transfer pricing controlled transaction report guidance
23 September, 2026
Latvia’s tax authority, the State Revenue Service, on 18 September 2026,
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Netherlands updates interest deduction limitation rules
23 September, 2026
The Netherlands published Policy Decision No. 2026-17016 of 10 September
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Tax Policy
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Chile: Parliament proposes sweeping tax reforms for capital markets, foreign investment
25 September, 2026
The Chilean parliament is considering the draft Law on the Reform of the
Read More -
Philippines: BIR issues rules for mandatory electronic invoicing
25 September, 2026
The Philippines' tax authority, the Bureau of Internal Revenue (BIR), has
Read More -
Austria extends fuel price relief through November 2026
25 September, 2026
The Austrian government confirmed, on 23 September 2026, that it will
Read More -
Indonesia: Parliament approves budget for 2027
25 September, 2026
Indonesia's budget committee has given final approval to the government's
Read More -
Russia plans tax increases to fund military spending through 2029
25 September, 2026
The Russian government unveiled its draft three-year budget on 24
Read More
Tax Treaty
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New Zealand: 2026/27 Budget implementation bill proposes R&D tax reforms
New Zealand’s Minister of Revenue has introduced the Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and
Read MoreAustralia: Treasury proposes major changes to R&D tax incentive, initiates consultation
The Australian Treasury has released draft legislation to overhaul the nation’s tax framework for emerging businesses and research ventures.
Read MoreOECD expands INNOTAX portal to cover both expenditure, income-based R&D tax incentives
The Organisation for Economic Co-operation and Development (OECD) announced in September 2026 the launch of an updated version of its INNOTAX portal,
Read MoreOECD updates Pillar Two rules with new legislative review, GIR and administrative guidance
The OECD has announced on 11 September 2026 that the OECD/G20 Inclusive Framework on BEPS has released a package on the Pillar Two Global Minimum Tax
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