Portugal: Tax Authority opens Pillar Two Form 64 filing service for 2024
Portugal’s Tax and Customs Authority had opened the electronic filing service for 2024 Form 64 under the Global Minimum Tax Regime, with the service covering Portuguese constituent entities subject to...
Read MoreSri Lanka: IRD reminds businesses, Individuals of 2025/26 tax deadline
IRD has urged corporate, individual and partnership taxpayers to settle their final income tax payment for the Year of Assessment 2025/2026 before the due date, warning that interest and penalties for late payment cannot be waived or reduced.
Read MoreAustralia: ATO updates GILTI guidance following US tax regime changes
The ATO has updated Taxation Determination TD 2022/9 to reflect US GILTI amendments under the One Big Beautiful Bill Act 2025, while confirming that its interpretation of GILTI under Australia’s hybrid mismatch rules remains unchanged.Â
Read MoreUS and China extend trade truce, push for bigger agreement
The US and China have agreed to extend their trade truce by two months to 10 January 2027, allowing additional time to negotiate a broader agreement on tariffs, agricultural purchases, critical minerals, and financial services.
Read MoreNew Zealand: IR consults income tax treatment of NFPs
New Zealand's Inland Revenue (IR) opened consultation on 18 September 2026 on draft guidance covering the income tax treatment of amounts received from members by not-for-profit associations (NFPs) and their filing requirements.
Read MoreColombia extends suspension of tax, customs terms in Pereira until October
Colombia’s DIAN extended the suspension of tax and customs deadlines in Pereira following the 10 August earthquake, with the suspended terms set to resume on 15 October 2026.
Read MoreKazakhstan proposes delaying solid minerals royalties to 2029
Kazakhstan’s Ministry of Industry and Construction proposed postponing the introduction of royalties on solid minerals from 2027 to 2029. The Project Office also considered a proposed PIT exemption for individuals whose problematic loan and microloan obligations were written off.
Read MoreItaly: Tax Authority clarifies corrections to digital services tax returns
Italy’s Revenue Agency has confirmed that digital services tax taxpayers can file supplementary returns to correct previous declarations, with specific rules applying to excess payments, refunds and carry-forward credits.
Read MoreSerbia revises greenhouse gas tax credit, carbon-intensive import tax rules
The amendments introduce a tax credit of up to 20% of eligible emission-reduction investments for qualifying electricity producers, subject to state aid restrictions, while establishing a transitional tax return filing window for affected taxpayers.
Read MorePakistan: FBR tightens sales tax penalties for digital, invoice compliance
Pakistan’s Federal Board of Revenue (FBR) had introduced tougher sales tax enforcement measures targeting digital non-compliance, fake and flying invoices, and unmatched input tax claims. The provisions had also established a public register for businesses issuing simulated invoices.
Read MorePillar Two
Corporate Tax
-
Taiwan clarifies income tax treatment of reduced commodity tax refunds
24 September, 2026
Taiwan’s National Taxation Bureau of Taipei, Ministry of Finance, stated
Read More -
Australia: ATO to strengthen foreign resident CGT rules from October 2026
24 September, 2026
The Australian Taxation Office (ATO) announced on 23 September 2026 that
Read More -
Italy: Tax Authority clarifies corrections to digital services tax returns
24 September, 2026
The Italian Revenue Agency confirmed on 22 September 2026 that taxpayers
Read More -
Serbia revises greenhouse gas tax credit, carbon-intensive import tax rules
24 September, 2026
Serbia’s Parliament has adopted amendments to the laws governing
Read More -
Sri Lanka: IRD reminds businesses, Individuals of 2025/26 tax deadline
24 September, 2026
Sri Lanka's Inland Revenue Department (IRD) has reminded taxpayers that
Read More
Transfer Pricing
-
Australia: ATO updates GILTI guidance following US tax regime changes
24 September, 2026
The Australian Taxation Office (ATO) has issued an Addendum to Taxation
Read More -
Latvia: SRS issues transfer pricing controlled transaction report guidance
23 September, 2026
Latvia’s tax authority, the State Revenue Service, on 18 September 2026,
Read More -
Netherlands updates interest deduction limitation rules
23 September, 2026
The Netherlands published Policy Decision No. 2026-17016 of 10 September
Read More -
Ukraine proposes broad transfer pricing reforms
17 September, 2026
The Ukrainian Parliament is reviewing the draft Law on amendments to the
Read More -
Canada: Supreme Court rejects Husky Energy bid to challenge dividend tax ruling
17 September, 2026
The Supreme Court of Canada has dismissed Husky Energy Inc.'s application
Read More
Tax Policy
-
Thailand revises proposed Digital Platform Economy Act
24 September, 2026
Thailand’s Ministry of Digital Economy and Society (DES) has begun
Read More -
Thailand plans new policy framework for data centre sector
24 September, 2026
Thailand’s Cabinet approved a draft of the Prime Minister Office’s
Read More -
Zambia: ZRA launches Extended Voluntary Disclosure Scheme
24 September, 2026
The Zambia Revenue Authority (ZRA) has introduced the Extended Voluntary
Read More -
New Zealand: IR consults income tax treatment of NFPs
24 September, 2026
New Zealand's Inland Revenue (IR) opened a public consultation on 18
Read More -
Colombia extends suspension of tax, customs terms in Pereira until October
24 September, 2026
Colombia’s National Directorate of Taxes and Customs (DIAN) has extended
Read More
Tax Treaty
Most Read
New Zealand: 2026/27 Budget implementation bill proposes R&D tax reforms
New Zealand’s Minister of Revenue has introduced the Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and
Read MoreAustralia: Treasury proposes major changes to R&D tax incentive, initiates consultation
The Australian Treasury has released draft legislation to overhaul the nation’s tax framework for emerging businesses and research ventures.
Read MoreOECD updates Pillar Two rules with new legislative review, GIR and administrative guidance
The OECD has announced on 11 September 2026 that the OECD/G20 Inclusive Framework on BEPS has released a package on the Pillar Two Global Minimum Tax
Read MoreOECD expands INNOTAX portal to cover both expenditure, income-based R&D tax incentives
The Organisation for Economic Co-operation and Development (OECD) announced in September 2026 the launch of an updated version of its INNOTAX portal,
Read More