Montenegro issues rulebook on cross-border tax reporting, transfer pricing

Ukraine’s State Tax Service has outlined tax exemptions available to enterprises operating under the Defence City regime for the defence-industrial complex.

Uruguay’s DGI has adjusted Personal Income Tax (IRPF) deadlines for withholding agents and taxpayers receiving foreign movable capital income, including new rules for related advance payments.

Sri Lanka’s Inland Revenue Department has reminded VAT taxpayers to pay July 2026 liabilities by 20 August and file their returns by 31 August, while highlighting time limits for claiming input tax credits.

Non-profit institutions selling goods or services remain subject to business tax, Taiwan's National Taxation Bureau of the Central Area has said, urging proactive compliance to avoid penalties.

Taiwan’s tax authority has reminded businesses leasing owned real estate to use the correct industry code when filing corporate income tax, warning that misclassification could lead to tax reassessment and additional charges.

The proposed regulations provide a framework for employer-funded Trump Accounts, including contributions of up to USD 2,500 annually, while clarifying nondiscrimination requirements for Trump Accounts and dependent care assistance programs.