Netherlands: Tax Authorities clarify Pillar Two Minimum Tax Act 2024
The Dutch Tax Authorities have updated their Q&A on the Minimum Tax Act 2024, clarifying the treatment of penalties, tax interest, appeal periods and the top-up tax information declaration.
Read MoreChina tightens tax scrutiny of offshore trusts, investments, insurance
China is widening tax scrutiny of ultra-high-net-worth individuals’ overseas assets, targeting undeclared income and capital gains as authorities seek to boost revenue amid continued pressure from the property downturn.
Read MoreIndonesia: DGT delays tax collection by e-commerce platforms until November 2026
DGT has postponed Article 22 Income Tax collection by e-commerce platforms until 1 November 2026, with previously collected amounts to be refunded to domestic traders.
Read MoreSouth Africa: SARS issues rules for DTA advance pricing agreement system
South Africa has issued six income tax notices setting out the eligibility, fees, application requirements, rejection grounds and procedures for its Double Taxation Agreement advance pricing agreement system, with the measures applying from 7 August 2026.Â
Read MoreUS: IRS updates FAQs on qualified overtime compensation deduction
IRS has updated its FAQs on the deduction for qualified overtime compensation, clarifying eligibility, deduction limits, reporting requirements and rules for federal employees. The updated guidance also provides further details on withholding and the treatment of qualified overtime compensation for tax years 2025 and 2026 onwards.
Read MoreUS: IRS expands business tax account features for eligible businesses
The US Internal Revenue Service has expanded Business Tax Account features, allowing eligible businesses and organisations to access more digital notices, manage payments and view federal tax account information online.
Read MoreIndia: MoF issues new central excise notifications for petroleum products
India’s Ministry of Finance has revised Central Excise duty rates on select petroleum products through three notifications issued on 3 August 2026. The amended rates took effect immediately upon publication in the Official Gazette.
Read MoreUAE announces new minimum excise price for e-liquids starting September 2027
The UAE will introduce a minimum Excise Price of AED 1 per millilitre for Liquids used in Electronic Smoking Devices and Tools from 1 September 2026, under a new Ministry of Finance Decision aimed at strengthening excise tax compliance.
Read MoreBulgaria enacts 2026 state social security budget with revised contribution bases
Bulgaria’s 2026 State Social Security Budget Act, published in the State Gazette, sets revised social security contribution bases, with the maximum monthly basis rising to EUR 2,300 from August and higher minimum thresholds applying to self-employed and employed persons.
Read MoreSri Lanka: IRD issues revised guidance on quarterly income tax instalment calculations
IRD has issued revised guidance on calculating quarterly income tax instalments from the Year of Assessment 2026/2027, following amendments to the Inland Revenue Act. The circular sets out the standard and alternative methods taxpayers must use to determine their instalment liabilities.
Read MorePillar Two
Corporate Tax
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Sri Lanka: IRD issues revised guidance on quarterly income tax instalment calculations
12 August, 2026
The Inland Revenue Department (IRD) of Sri Lanka has published a revised
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Netherlands: Tax Authorities clarify Pillar Two Minimum Tax Act 2024
12 August, 2026
The Dutch Tax Authorities have updated their Questions and Answers
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Nigeria: NRS issues new guidelines on capital gains taxation, VAT refund claims
11 August, 2026
The Nigeria Revenue Service (NRS) has published three new guidelines dated
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Netherlands amends tax penalty rules to support Pillar Two, DAC8, DAC9 rollout
11 August, 2026
The Netherlands has gazetted Decision No. 2026-14582 of 30 July 2026 on 7
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Luxembourg: Tax Authorities remind taxpayers of Pillar Two filing obligations
11 August, 2026
Luxembourg’s Direct Tax Administration has urged constituent entities,
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Transfer Pricing
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South Africa: SARS issues rules for DTA advance pricing agreement system
12 August, 2026
South Africa has introduced a detailed framework for its Double Taxation
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Luxembourg: Administrative Court rules on transfer pricing treatment of debt restructuring
11 August, 2026
The Luxembourg Administrative Court (Cour administrative) issued its
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India publishes 25-26 APA report highlighting record agreements
04 August, 2026
India's Income Tax Department has released the Advance Pricing Agreement
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OECD updates signatories list for MCAA-CbC
03 August, 2026
The Organisation for Economic Cooperation and Development (OECD) released
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Malaysia issues transfer pricing guidelines for intra-group loans
03 August, 2026
Malaysia's Inland Revenue Board (IRBM) has published the Malaysia Transfer
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Tax Policy
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US: IRS expands business tax account features for eligible businesses
12 August, 2026
The US Internal Revenue Service announced, on 6 August 2026, new and
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Bulgaria enacts 2026 state social security budget with revised contribution bases
12 August, 2026
Bulgaria has published the State Social Security Budget Act for 2026 in
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Indonesia: DGT delays tax collection by e-commerce platforms until November 2026
12 August, 2026
Indonesia’s Directorate General of Taxes (DGT) has postponed the
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Singapore: IRAS updates GST guidance for property owners
11 August, 2026
Singapore’s Inland Revenue Authority of Singapore (IRAS) has updated its
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Egypt updates taxpayer bookkeeping rules, state-owned company profit transfers
11 August, 2026
Egypt has enacted three laws introducing changes to state revenue
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Tax Treaty
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Korea (Rep.) updates Pillar Two, CFC rules among other measures in 2026 Tax Reform Plan
Korea (Rep.)’s Ministry of Economy and Finance (MoEF) has unveiled its 2026 Tax Reform Plan, proposing a broad package of tax measures aimed at
Read MoreUS: Treasury, IRS issue guidance on the permanent expansion of paid family and medical leave under the Working Families Tax Cuts
The Department of the Treasury and the Internal Revenue Service (IRS) announced that it issued Notice 2026-28 on 5 August 2026, providing guidance on
Read MoreNigeria: NRS issues virtual asset tax framework, establishes income tax, VAT, and stamp duty obligations
The Nigeria Revenue Service (NRS) established a comprehensive framework in 2026 to regulate the taxation of virtual assets (VAs), including
Read MoreBahrain: NBRÂ releases updated VAT guide clarifying capital asset adjustments when business use changes over timeÂ
Bahrain’s National Bureau for Revenue (NBR) has published Version 1.15 of its VAT General Guide, updated on 29 July 2026. This follows the
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