Australia, Brazil, Norway rejects forced labour justification on Trump’s latest tariffs

The Netherlands issued Decree No. 2026-12123 updating its hybrid mismatch policy with new guidance on GILTI and NCTI regimes, asset depreciation treatment, disregarded permanent establishments, and cessation losses, replacing the previous 2021/2022 policy. 

The opinions highlight increased scrutiny of EBT arrangements used in family wealth planning and reinforce HMRC’s approach to challenging contrived steps aimed at reducing inheritance tax liabilities.

The Australian Taxation Office updated guidance on voluntary and compulsory monthly goods and services tax reporting, retaining authority to direct businesses to monthly cycles if they meet turnover thresholds, operate for less than three months, or have compliance failures, with objections permitted within 60 days and a 12-month minimum reporting period for mandatory changes. 

The Colombian government has presented a new Tax Reform Bill to Congress, proposing higher taxes on financial institutions, changes to VAT, income and wealth taxes, and new environmental measures as part of a fiscal consolidation strategy.

DGII has issued Resolution No. DDG-AR1-2026-00006, establishing the inflation adjustment multiplier, exchange rate adjustments and capital asset multipliers for the fiscal year ending 30 June 2026.

Amendments under Federal Law No. 425-FZ will remove the requirement for taxpayers to submit a prior request to receive tax notifications through the Unified Public Services Portal.