Finland: Government proposes lower corporate tax rate, longer loss carry-forward period from 2027
Finland’s government has proposed reducing the corporate income tax rate from 20% to 18% and extending the loss deduction period for companies and partnerships from 10 to 25 years from...
Read MoreUAE: FTA sets Corporate Tax exemption rules, filing deadlines for eligible entities
FTA has set administrative procedures, filing requirements and deadlines for entities seeking exemption from Corporate Tax under Federal Decree-Law No. 47 of 2022. The rules took effect on 15 September 2026 and replaced the previous exemption procedures.
Read MoreSouth Africa: SARS expands GMT support for Pillar Two
South Africa’s Revenue Service had expanded its Global Minimum Tax (GMT) administration to support affected Multinational Enterprise (MNE) Groups with registration, filing, payment, assessment, compliance and refund obligations.
Read MoreCyprus targets tax compliance with stricter enforcement, digital upgrades in 2027 state budgetÂ
Cyprus’ 2027 State Budget and Medium-Term Fiscal Framework 2027–2029 propose stronger risk-based tax enforcement, expanded measures to recover tax arrears, and further digitalisation through the Tax For All system to improve compliance and revenue collection.
Read MoreSwitzerland updates AEOI jurisdiction list
Switzerland’s State Secretariat for International Finance updated its AEOI jurisdiction list on 21 September 2026, with Romania moved to reciprocal status under the CRS MCAA and the bilateral agreement with the European Union.
Read MoreSlovenia: FURS updates financial account reporting rules under CRS 2.0
Slovenia’s tax administration (FURS) issued technical guidance on the implementation of CRS 2.0, DAC8 and Directive 2025/872, expanding reporting requirements to cover E-Money, CBDCs and certain crypto-asset investments. The guidance also set out updated due diligence rules, excluded accounts, reporting deadlines and XML requirements.
Read MoreTaiwan clarifies tax treatment of reduced commodity tax refunds
Taiwan’s National Taxation Bureau of Taipei clarified how profit-seeking enterprises should account for refunds of reduced commodity tax, depending on whether the refund was claimed in the purchase year or a subsequent year.
Read MoreArgentina: ARCA extends tax return deadline for individuals
Argentina’s ARCA has extended the deadline for individual income tax filings for the 2025 tax year to 13 October 2026, while the 24 September deadline for the first 2026 advance tax payment remains unchanged.
Read MoreUS: Kansas Republican introduces amendments to international tax system, proposes BEAT, NCTI and FDDEI changes
Rep. Ron Estes has introduced legislation proposing changes to US international tax rules, including narrowing BEAT, expanding foreign tax credit relief, increasing the FDDEI deduction, and encouraging the repatriation of intellectual property.
Read MoreOECD expands INNOTAX portal to cover both expenditure, income-based R&D tax incentives
The OECD has expanded its INNOTAX portal to cover both expenditure- and income-based R&D tax incentives across more than 50 jurisdictions, providing a broader view of how countries use tax measures to support research, innovation, and investment.
Read MorePillar Two
Corporate Tax
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US: Treasury, IRS proposes expanded reporting rules for Opportunity Zone fund
23 September, 2026
The US Department of the Treasury and Internal Revenue Service (IRS) have
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Czech Republic: MoF reinstates fuel price controls as Middle East tensions mount
22 September, 2026
The Czech Republic’s Ministry of Finance moved to cap retailers' fuel
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Albania ratifies Pillar Two STTR convention
22 September, 2026
Albania has deposited its instrument of ratification for the Multilateral
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Egypt amends income tax law with tax changes
22 September, 2026
Egypt has amended the Income Tax Law No. 91 of 2005 through Law No. 151 of
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UAE: FTA sets Corporate Tax exemption rules, filing deadlines for eligible entities
22 September, 2026
The UAE’s Federal Tax Authority (FTA) Decision No. 15 of 2026 has
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Transfer Pricing
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Ukraine proposes broad transfer pricing reforms
17 September, 2026
The Ukrainian Parliament is reviewing the draft Law on amendments to the
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Canada: Supreme Court rejects Husky Energy bid to challenge dividend tax ruling
17 September, 2026
The Supreme Court of Canada has dismissed Husky Energy Inc.'s application
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Australia: Federal Court upholds AUD 173.3m tax benefit adjustment against Hilton
15 September, 2026
The Federal Court of Australia rejected Hilton International Australia Pty
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Panama: DGI extends transfer pricing report filing deadline for specified taxpayers
11 September, 2026
Panama’s tax authority (DGI) has published Resolution No. 201-6989
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Belgium hosts webinar clarifying updated BEPS 13 transfer pricing forms filing requirements, CbC reporting
11 September, 2026
Belgium's tax authorities hosted a webinar attended by over 200
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Tax Policy
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US: IRS issues warning on fraudulent tribal tax credit schemes
22 September, 2026
The US Internal Revenue Service (IRS), in a release on 18 September 2026,
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Turkmenistan, Korea (rep.) discuss trade, investment, energy cooperation
22 September, 2026
Turkmenistan President Serdar Berdimuhamedov and South Korean President
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UK: Government considers lower mansion tax threshold
22 September, 2026
Britain’s Labour government was considering lowering the threshold for
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Taiwan clarifies tax treatment of reduced commodity tax refunds
22 September, 2026
Taiwan’s National Taxation Bureau of Taipei, Ministry of Finance, has
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US: Kansas Republican introduces amendments to international tax system, proposes BEAT, NCTI and FDDEI changes
22 September, 2026
Rep. Ron Estes of Kansas introduced the U.S. Innovation and Global
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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 MorePoland proposes extending corporate withholding tax pay & refund suspension to 2028
Poland’s Ministry of Finance has published draft corporate income tax and personal income tax regulations for consultation that would extend the
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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