Portugal approves forms for calculation, settlement, declaration of domestic top-up tax

31 July, 2026

Portugal has approved Modelo 64 form for the assessment and payment of domestic top-up tax under the Global Minimum Tax Regime (RIMG), following the launch of the 2025 Modelo 62...

🇵🇹 Portugal

🇦🇺 Australia

Australia consults Critical Minerals Production Tax Incentive application, reporting framework

31 July, 2026

Australia's Department of Industry, Science and Resources has launched a public consultation on proposed application and reporting arrangements for the Critical Minerals Production Tax Incentive (CMPTI), seeking feedback before the incentive commences in 2027.

🇦🇹 Austria

Austria gazettes Budget Accompanying Act 27–28 with corporate tax, parcel tax, pension changes

31 July, 2026

Austria has published the Budget Accompanying Act 2027–2028 in the Official Gazette, introducing tax, financial and policy measures under its dual budget for 2027 and 2028. The legislation includes a new parcel tax, changes to corporate and alcohol tax, revisions to income tax relief and the stability levy for banks, as well as reforms affecting pensions, labour, family support, environmental policy, justice and transport.

🇨🇦 Canada

Canada consults technical changes to Global Minimum Tax Act

31 July, 2026

Canada has proposed technical changes to the Global Minimum Tax Act to refine the definition of "deduction/non-inclusion arrangements", with the consultation remaining open until 4 September 2026.

🇹🇼 Taiwan

Taiwan reminds businesses of e-invoice allowance note reporting deadlines

31 July, 2026

Taiwan's National Taxation Bureau of the Northern Area (NTBNA) has reminded businesses that the guidance period for electronic invoice allowance note compliance ended on 30 June 2025, with sellers now required to submit allowance note information to the Ministry of Finance's E-Invoice Platform within statutory deadlines or face fines of up to TWD 15,000 for non-compliance.

🇲🇽 Mexico

Mexico: SAT urges eligible taxpayers to apply for 2026 Fiscal Regularisation Programme

31 July, 2026

SAT has urged eligible individuals and businesses to apply for the 2026 Fiscal Regularisation Programme, which offers reductions of up to 100% in fines, surcharges and enforcement costs and allows payment in up to six instalments.

🇫🇷 France

France delays VAT code migration to CIBS until 2027

31 July, 2026

France has deferred the transfer of VAT provisions from the General Tax Code (CGI) to the Code des impositions sur les biens et services (CIBS) until 1 January 2027, while introducing technical clarifications to the recodified framework. The ordinance preserves existing VAT rules and administrative obligations, giving businesses additional time to prepare for the transition without materially changing the substance of the regime.

🇩🇴 Dominican Republic

Dominican Republic: DGII updates IR-17 Form for reporting tax withholdings

31 July, 2026

The Dominican Republic's Directorate General of Internal Revenue (DGII) has published Form IR-17-2026, introducing an updated withholding tax reporting form for use from July 2026. The revision implements amendments under Law 30-26 and follows Notice 10-26, which set the timetable for the law's key tax measures taking effect from 1 July 2026.

🇦🇪 UAE

UAE: FTA publishes guidance on small business corporate tax

31 July, 2026

The UAE Federal Tax Authority has issued a Basic Tax Information Bulletin for small businesses, outlining Corporate Tax registration rules, Small Business Relief eligibility, filing obligations, record-keeping requirements and penalties for non-compliance in a question-and-answer format.

🇮🇹 Italy

Italy issues tax relief guidance for variable bonuses, stock options in financial sector

31 July, 2026

The Italian Revenue Agency has issued implementation guidance for the tax relief introduced by the 2026 Budget Law, setting out the conditions under which eligible employers can avoid the 10% additional tax on qualifying variable remuneration by making donations to eligible Third Sector entities.