Qatar: GTA publishes six Pillar Two decisions establishing minimum tax compliance framework

Ireland Revenue has updated its Tax and Duty Manual on Section 110, clarifying Transfer Pricing, arm's length requirements, PPN interest restrictions, qualifying asset conditions and other rules applying to companies under the securitisation regime.

The government has renewed lower excise duty rates on diesel, gas oil and biodiesel for a ten-day window, financing the measure with an advance payment obligation on dividend withholding tax for large oil, gas and energy groups.

The Government of Vietnam has introduced a three-tier hierarchy for identifying ultimate beneficial owners, alongside wider digital and procedural reforms to business registration, under a decree that took effect on 23 July 2026.

Brazil’s Federal Revenue Service has launched a new Digital Tax Audit round targeting BRL 300 million in PIS/Cofins discrepancies involving more than 3,000 taxpayers, with affected businesses given until 30 October 2026 to regularise their tax positions and avoid penalties.

Argentina’s ARCA has launched the Investment Management System (SGI) to digitise the registration of investment projects and the administration of RIMI tax incentives, including accelerated depreciation and VAT credit recovery for qualifying productive investments.

Romania launched TechUp Romania, a EUR 1.05 billion state aid scheme for AI, biotechnology, green energy, and advanced technologies. Published in Government Decision No. 643/2026 on 24 August 2026, it operates under EU Regulation 651/2014 and expects to support around 350 companies per category through 2032.