Malaysia gazettes Income Tax (Transfer Pricing) (Amendment) Rules 2026
Malaysia has amended its transfer pricing rules to refine the definition of services, clarify the scope of multinational enterprise groups, remove a transfer pricing provision, and introduce a framework for...
Read MoreSlovak Republic: MoF proposes Pillar Two tax amendments, expanded safe harbours
The Slovak Ministry of Finance has proposed draft legislation to amend its top-up tax regime, expanding transitional and substance-based safe harbours, clarifying successor tax liabilities, and aligning domestic rules with the latest OECD Pillar Two guidance.
Read MoreBelgium introduces reformed penal code with 8-level sanctions for legal entities, natural persons
Belgium’s reformed Penal Code, effective 1 September 2026, introduces separate eight-level penalty systems for legal entities and natural persons, with graduated fines, custodial measures, mitigation and recidivism provisions, and judicial discretion to account for defendants’ financial circumstances.
Read MoreFrance introduces tax neutrality for enterprise restructuring
France has introduced optional tax neutrality measures for sole proprietorship restructurings involving an election for Corporate Income Tax (IS), allowing deferral, suspension or spreading of taxation on capital gains and profits under Articles 151 octies D and 210 E bis of the CGI.
Read MoreArgentina: ARCA expands mandatory electronic invoicing to additional taxpayers
Argentina’s tax authority has broadened electronic invoicing requirements to VAT-exempt and non-VAT taxpayers and certain small taxpayers, while phasing out paper-based invoicing and introducing staggered implementation deadlines from August 2026 through March 2027.Â
Read MoreUS: IRS announces benefits of expanded online services
The IRS is highlighting its range of secure online tools that enable individuals, businesses, and tax professionals to access tax information, make payments, track refunds, manage notices, and handle authorisation requests without contacting the agency directly.
Read MoreEU imposes definitive anti-dumping duties on terephthalic acid from Korea (Rep.), Mexico
The European Commission has set definitive anti-dumping duties on terephthalic acid from Korea (Rep.) and Mexico. The move follows an investigation that found the imports were being sold in the EU at unfairly low prices, hurting the bloc's own producers.
Read MoreNew Zealand revises fuel tax increase schedule
New Zealand has scrapped a planned NZD 12-cent-per-litre fuel excise increase for 2027, with a NZD 1.476 billion National Land Transport Fund top-up to offset lost revenue and the next 5-cent rise deferred to 1 January 2028.
Read MoreFrance: Ministry of Economy and Finance introduces mandatory e-invoicing
France has begun its mandatory electronic invoicing rollout, requiring all businesses to receive e-invoices from 1 September 2026, while large companies and medium-sized enterprises must also issue invoices electronically and report transaction data to the tax administration.
Read MoreSingapore updates EIS with AI activity
Singapore’s EIS has added AI adoption as a new qualifying activity from YA 2027, allowing businesses to claim a 400% tax deduction or allowance on up to SGD 50,000 of qualifying AI expenditure per YA.
Read MorePillar Two
Corporate Tax
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France updates income tax reduction guidance for SME investments
01 September, 2026
France’s tax authorities have updated their guidance on income tax
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Slovak Republic: MoF proposes Pillar Two tax amendments, expanded safe harbours
01 September, 2026
The Slovak Republic Ministry of Finance has proposed a draft amendment, on
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Belgium introduces reformed penal code with 8-level sanctions for legal entities, natural persons
01 September, 2026
Belgium's Federal Public Service Finance has announced a reformed Penal
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France introduces tax neutrality for enterprise restructuring
01 September, 2026
France has clarified the tax treatment of sole proprietorship
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Australia: ATO permanently extends AUD 20,000 instant asset write-off for small businesses
31 August, 2026
The Australian Taxation Office (ATO) has updated its guidance on the
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Transfer Pricing
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Malaysia gazettes Income Tax (Transfer Pricing) (Amendment) Rules 2026
01 September, 2026
Malaysia’s government has published Order No. P.U. (A) 300/2026, the
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Ireland: Revenue clarifies Section 110 transfer pricing, profit participating note rules
28 August, 2026
Ireland Revenue has clarified the application of Section 110 of the Taxes
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Morocco announces ratification of MCAA-CbC
24 August, 2026
Morocco published Royal Decree No. 1.26.72 in the Official Gazette on 12
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Australia: ATO tightens CbC reporting exemptions, extends administrative relief indefinitely
19 August, 2026
The Australian Taxation Office (ATO) has implemented significant updates
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Montenegro issues rulebook on cross-border tax reporting, transfer pricing
17 August, 2026
Montenegro’s government has published Rulebook No.
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Tax Policy
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Malaysia: IRBM raises e-invoice exemption threshold to MYR 3 million
01 September, 2026
The Inland Revenue Board of Malaysia (IRBM) has published the e-Invoice
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US: IRS announces benefits of expanded online services
01 September, 2026
The US Internal Revenue Service (IRS), in a release on 28 August 2026,
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Ireland updates self-assessment guidance on PRSI liability
01 September, 2026
Irish Revenue has updated its guidance on the Irish Self-Assessment system
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EU imposes definitive anti-dumping duties on terephthalic acid from Korea (Rep.), Mexico
01 September, 2026
The European Commission's (EU) Directorate-General for Trade and Economic
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New Zealand revises fuel tax increase schedule
01 September, 2026
New Zealand has cancelled a planned 12-cent-per-litre fuel excise increase
Read More
Tax Treaty
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Portugal overhauls SIFIDE II R&D tax incentive regime
Portugal has enacted a major reform of its tax incentives for business research and development (R&D), extending direct relief under the SIFIDE
Read MoreSweden: Ministry of Finance proposes new tax relief for R&D investment
Sweden’s Ministry of Finance has proposed a new voluntary tax incentive that would allow businesses to claim an additional deduction of 200% of
Read MoreLithuania proposes framework for assessing R&D activities under corporate tax incentives
Lithuania has proposed amendments to the Law on Corporate Income Tax that would establish a legal framework for assessing whether activities qualify
Read MoreOECD publishes public comments on proposed transfer pricing guidance for intragroup services
The OECD published responses to its 1 June 2026 invitation for comments on a public consultation document proposing potential revisions to Chapter
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