Netherlands unveils 2027 tax plan with corporate, VAT and PIT changes

Albania deposited its instrument of ratification for the Pillar Two Subject to Tax Rule (STTR) MLI on 15 September 2026. The convention provided a framework for implementing the STTR through Albania’s bilateral tax treaties.

Russia’s Federal Tax Service has clarified new rules on the registration of separate subdivisions and foreign organisations, allowing companies to withdraw from previously chosen tax authorities and removing the requirement for foreign entities to file directly when opening bank accounts.

The OECD has updated arbitration profiles for Australia, Japan, and the Netherlands, providing information on the application of MLI mandatory binding arbitration for tax treaty disputes. 

Indonesia’s tax authority will begin collecting income tax from online sellers through major e-commerce platforms from 1 October 2026, bringing forward the previously planned November start date.

Romania has completed its internal procedures for the BEPS MLI to take effect for its tax treaty with Montenegro, with the treaty changes applying to specified taxes from 2027 and 2028. 

Canada’s Supreme Court has declined Husky Energy’s appeal over dividend withholding tax, upholding lower court findings that Luxembourg companies used in a share-lending arrangement were not the beneficial owners of the dividends.