US: Trump Administration implements 10% global tariffs after Supreme Court setback
A new 10% global tariff took effect on 25 February 2026, replacing Trump's emergency duties struck down by the Supreme Court, though confusion persists as the president had announced a 15% rate just days earlier.
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Malaysia: MIDA introduces new incentive framework from March 2026
Malaysia's New Incentive Framework takes effect on 1 March 2026 for manufacturing companies, replacing the PIA Act 1986 with an outcome-based system that offers Special Tax Rates as low as 0% or Investment Tax Allowances up to 100% for periods reaching 15 years, contingent on companies meeting national priorities, including economic value creation, talent development, and sustainability goals.
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Sri Lanka: MOF introduces tax incentives for strategic development projects
Sri Lanka’s Ministry of Finance has issued a Regulation under the Strategic Development Projects Act, setting eligibility criteria and tax incentives for projects in infrastructure, manufacturing, agriculture, education, and technology. Qualified projects can benefit from corporate tax holidays, import duty exemptions, and other levies during the initial implementation period.
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Belgium: Government proposes higher securities tax, dividend withholding for SMEs in Omnibus Bill
Belgium's government has proposed doubling the securities account tax to 0.3% and raising dividend withholding rates to 18% for small companies, while also introducing higher flight taxes and insurance premiums starting in 2026.
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Germany publishes DAC8 data set for crypto-asset reporting
Germany’s Federal Ministry of Finance has released the official DAC8 data set, requiring crypto-asset service providers to electronically report 2026 transactions from 2027, supporting automatic information exchange and tax transparency.
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Peru updates VAT withholding rules for imports
Legislative Decree No. 1714 revises advance VAT (IGV) withholding on imports, applying a 10% rate in exceptional cases based on importer tax and customs compliance.
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Taiwan highlights common errors in corporate income tax filings
Taiwan’s Northern District National Taxation Bureau warns of common errors in 2025 Profit-Seeking Enterprise Income Tax and 2024 Undistributed Earnings filings. Mistakes include misclassified investments, incorrect foreign income reporting, CFC miscalculations, dividend misreporting, and improper leasehold deductions.
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Slovenia ratifies agreement on GloBE information exchange (GIR MCAA)
Slovenia has formalised the automatic exchange of Global Anti-Base Erosion (GloBE) information. Additional agreements cover crypto-asset reporting and CRS updates.
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Malta updates exchange of financial account information (DAC 2) guidance, issues CRS/FATCA self-compliance questionnaire
Malta’s Tax and Customs Administration has released Version 4.8 of its DAC 2 Guidelines, updating de-registration procedures, trustee declaration returns, and exchange jurisdiction lists. A new Self-Compliance Questionnaire (SCQ) for CRS and FATCA reporting is now available for in-scope financial institutions, with submissions due by 13 March 2026.
Read MoreCorporate Tax
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IMF Report on Canada Recommends Tax Changes
26 February, 2026
On 21 January 2026 the IMF issued a report following consultations with
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Indonesia: DJP establishes specific criteria for identifying domestic, foreign tax subjects
25 February, 2026
Indonesia's Directorate General of Taxation (DJP) issued Regulation
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Panama: MEF to dissolve thousands of suspended companies starting February 2026
25 February, 2026
The Ministry of Economy and Finance (MEF) announced on 23 February 2026
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Bolivia unveils major tax relief programme to ease business burden
25 February, 2026
The Bolivian government introduced the Transparency and Tax Relief Bill on
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EU: Commission authorises Greek state aid programme to strengthen cleantech, green industrial goals
25 February, 2026
The European Commission has approved a EUR 400 million Greek State aid
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Belgium: Government proposes higher securities tax, dividend withholding for SMEs in Omnibus Bill
25 February, 2026
Belgium’s government submitted an Omnibus Bill No. 56 1378/001 to
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Mexico introduces tax incentive for films, AV productions
25 February, 2026
Mexico has published a decree granting a tax incentive for film and
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Taiwan highlights common errors in corporate income tax filings
25 February, 2026
The Northern District National Taxation Bureau of the Ministry of Finance
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Malaysia: MIDA introduces new incentive framework from March 2026
25 February, 2026
The Malaysian Investment Development Authority (MIDA) has launched the New
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Argentina updates special regime for major investments
24 February, 2026
Argentina issued Decree 105/2026 on 18 February 2026, extending the
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Pillar Two
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Malta exempts certain entities from Pillar Two filing requirements
24 February, 2026
Malta’s government has issued amendments to the European Union Global
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Netherlands: Tax Authority publishes guidance on pillar two for low-taxed intra-group transfers
18 December, 2025
The Netherlands Tax Administration has issued a guidance 15 December 2025
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Israel opens consultation on draft Law for local minimum tax aligned with OECD Pillar Two
23 October, 2025
Ministry of Finance invites public comments on a draft law introducing a
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Australia: ATO consults Pillar Two filing exemptions for nil top-up tax cases
29 August, 2025
The deadline for submitting feedback is 24 September 2025. The
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Brazil consults changes to net profit social contribution (Pillar Two QDMTT)
29 August, 2025
The consultation period will conclude on 14 September 2025. Brazil's
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Germany publishes prescribed data set for Pillar Two GloBE information returns
26 August, 2025
Germany has issued the official XML data set and schema for filing minimum
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OECD endorses Brazil’s additional CSLL under Pillar Two as a QDMTT
25 August, 2025
The OECD has recognised Brazil’s additional social contribution on net
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Ireland: Irish Revenue updates Pillar Two guidance
21 August, 2025
The updated guidance outlines Pillar Two registration, filing, and top-up
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India introduces Pillar Two disclosure requirements under national accounting standard
20 August, 2025
India has amended Ind AS 12 to align with International Accounting
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Czech Republic: Senate approves updated deadlines for Pillar Two tax reporting
13 August, 2025
The Senate amended the Act on top-up taxes, extending first-time filing
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Transfer Pricing
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UN: Discussion of Protocol on Dispute Prevention and Resolution
19 February, 2026
In February 2026 the intergovernmental negotiating committee (INC)
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Poland: Court rules deferred tax regime doesn’t exempt companies from transfer pricing rules
19 February, 2026
Poland's Supreme Administrative Court has ruled that companies using the
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OECD releases Amount B Pillar One guidance, pricing automation tool
18 February, 2026
The OECD published new materials on 17 February 2026 to assist with the
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OECD introduces manual on mutual agreement procedures via technical webinar
11 February, 2026
The OECD hosted a technical webinar on the revised Manual on Effective
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Colombia: DIAN highlights 2025 transfer pricing adjustment requirements
10 February, 2026
Colombia’s tax authority (DIAN) has issued a notification, on 6 February
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India: Tax Authority appeals high court ruling on treaty limits to dividend tax
06 February, 2026
The Indian Income Tax Department filed a special leave petition before the
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OECD updates manual on effective mutual agreement procedures
06 February, 2026
The OECD has released updated guidance by the Inclusive Framework on BEPS
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US: IRS releases US–Spain competent authority agreement on arbitration
05 February, 2026
The US Internal Revenue Service (IRS) has released Internal Revenue
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France simplifies EU public CbC reporting rules
05 February, 2026
France adopted new rules on 28 December 2025 to streamline compliance with
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Latvia introduces controlled transactions report to streamline transfer pricing compliance
02 February, 2026
Latvia has significantly reshaped its transfer pricing compliance
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Most Read
Mozambique enacts 2026 tax reforms, introduces VAT on digital services
Mozambique’s President signed into law and ordered the official publication of the Economic and Social Plan and State Budget (PESOE) for 2026,
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OECD releases Amount B Pillar One guidance, pricing automation tool
The OECD published new materials on 17 February 2026 to assist with the rollout of Amount B under Pillar One, which provides a simplified transfer
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Poland: Court rules deferred tax regime doesn’t exempt companies from transfer pricing rules
Poland’s Supreme Administrative Court has ruled that companies using the deferred corporate income tax regime must comply with transfer pricing
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Congo adopts 2026 finance law
The Democratic Republic of the Congo’s Ministry of Budget has issued an official circular outlining the adoption of Finance Law n° 25/060 for the
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