Australia: ATO revises transfer pricing compliance for inbound distribution arrangements
The Australian Tax Office has updated its transfer pricing compliance guideline for inbound distributors, refreshing profit benchmarks to reflect current market conditions and introducing a new "white zone" for lower-risk...
Read MorePhilippines: SEC extends 2025 annual financial statements filing deadlines
The Philippine Securities and Exchange Commission has extended filing deadlines for 2025 annual financial statements and corporate reports, following a parallel extension by the Bureau of Internal Revenue for annual income tax returns, with new deadlines ranging from 15 May to 15 June 2026, depending on the entity type.
Read MoreAlgeria extends CIT, PIT, transfer pricing filing deadlines for 2025 fiscal year
Algeria's tax authority extended filing deadlines for annual corporate, personal, and transfer pricing returns relating to the 2025 fiscal year.
Read MoreQatar: GTA extends tax return submission deadline for the 2025 tax year
Qatar's General Tax Authority has extended the 2025 tax return submission deadline for most entities, giving businesses additional time to meet their obligations through the Dhareeba Tax Portal.
Read MoreSouth Africa updates income tax, VAT, carbon tax rules
South African President signed Taxation Laws Amendment Act 5 of 2026, introducing wide-ranging reforms across income tax, VAT, carbon tax and corporate rules, including retirement “Two-Pot System” clarifications, extended tax incentives, revised VAT exemptions, updated carbon tax rates and enhanced compliance and OECD-aligned provisions.
Read MoreBelgium: Lower House reviews legislation for digital services tax
Belgian lawmakers have introduced legislation proposing a 3% digital services tax on major tech companies starting 1 January 2027, targeting firms with global revenues exceeding EUR 750 million and Belgian taxable income above EUR 3 million.
Read MoreAustria updates list of jurisdictions for CbC exchange under AEOI framework
The Austrian Federal Ministry of Finance has updated its list of jurisdictions for automatic exchange of Country-by-Country (CbC) reports, effective 31 March 2026, under DAC4 and OECD CbC-MCAA arrangements, specifying reciprocal and non-reciprocal exchange relationships.
Read MoreNetherlands updates list of developing countries for tax treaty purposes in 2025
The Dutch Tax Authority has released its official 2025 list of nations classified as developing countries under tax treaty regulations, maintaining alignment with international development assistance criteria while applying stricter conditions for upper-middle-income economies.
Read MoreSouth Africa issues draft rules to bring crypto assets under exchange control framework
South Africa’s National Treasury has released draft Capital Flow Management Regulations 2026, integrating crypto assets into the exchange control system alongside currency, gold and securities, and introducing new licensing, reporting and enforcement requirements.
Read MoreBrazil: RFB releases 2026 individual tax guide with FAQs
The Brazilian tax authority has published an expanded guide featuring 745 questions and answers to help individuals and accounting professionals navigate the 2026 income tax filing season for calendar year 2025.
Read MorePillar Two
Corporate Tax
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Argentina introduces new incentives for micro, small, medium-sized entities
23 April, 2026
The Argentine government’s Executive Branch has issued regulations to
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Philippines: SEC extends 2025 annual financial statements filing deadlines
23 April, 2026
The Philippine Securities and Exchange Commission (SEC) extended the
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Algeria extends CIT, PIT, transfer pricing filing deadlines for 2025 fiscal year
23 April, 2026
Algeria's tax authority, the General Directorate of Taxes (DGI) has
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Qatar: GTA extends tax return submission deadline for the 2025 tax year
23 April, 2026
Qatar’s General Tax Authority announced, on 22 April 2026, an extension
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New Zealand releases guidance on tax treatment of sponsorship arrangements
22 April, 2026
New Zealand’s Inland Revenue has issued Interpretation Statement IS
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Transfer Pricing
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Algeria extends CIT, PIT, transfer pricing filing deadlines for 2025 fiscal year
23 April, 2026
Algeria's tax authority, the General Directorate of Taxes (DGI) has
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Australia: ATO revises transfer pricing compliance for inbound distribution arrangements
23 April, 2026
The Australian Tax Office (ATO) has published updates to Practical
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Luxembourg implements Pillar One ‘Amount B’ simplified transfer pricing rules
22 April, 2026
The Luxembourg tax administration issued Circular L.I.R. n° 56/2 –
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France clarifies MAP access rules, APA roll-back conditions in transfer pricing guidance
21 April, 2026
The French tax authority issued updated guidance on Mutual Agreement
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New Zealand tightens stance in updated TP guidance, introduces thin capitalisation infrastructure exemption
15 April, 2026
New Zealand’s Inland Revenue (IR) has issued updated guidance on
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Tax Policy
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New Zealand: IRD consults on GST reduced value rule for long-stay commercial accommodation
23 April, 2026
New Zealand Inland Revenue has released a draft interpretation statement
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Taiwan expands tax incentives for foreign specialist professionals with five-year income tax relief scheme
23 April, 2026
Taiwan’s National Taxation Bureau of Taipei, Ministry of Finance, states
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South Africa issues draft rules to bring crypto assets under exchange control framework
23 April, 2026
South Africa’s National Treasury has released the draft Capital Flow
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Austria consults on tax, pension incentives to encourage work beyond retirement age from 2027
22 April, 2026
The Austrian Ministry of Finance has published a draft bill on 17 April
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Ireland: Irish Revenue updates foreign entity classification guidance in Revenue eBrief No. 082/26
22 April, 2026
Irish Revenue has published Revenue eBrief No. 082/26 on 20 April 2026,
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Tax Treaty
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UK: HMRC consults close company participator reporting
The UK’s HM Revenue & Customs (HMRC) has initiated a public consultation on proposed rules for reporting transactions between close companies
Read MoreColombia: DIAN raises tax value unit for 2026
The Colombian Tax and Customs National Authority (DIAN) issued Resolution No. 000238 on 15 December 2025, setting the Tax Value Unit (Unidad de Valor
Read MoreNew Zealand tightens stance in updated TP guidance, introduces thin capitalisation infrastructure exemption
New Zealand’s Inland Revenue (IR) has issued updated guidance on Transfer Pricing Documentation and Thin Capitalisation Rules on 31 March 2026,
Read MoreChile unveils National Reconstruction Bill with corporate tax cut
Chile’s president, Jose Antonio Kast unveiled details of the long-awaited National Reconstruction Bill today, on 16 April 2026, a reform package
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