Bitcoin 2026: Regulators, lawmakers reshape Bitcoin’s legal landscape

Peru updates electronic invoicing rules and postpones Machupicchu entry fee implementation.

Taiwan’s Southern Area National Taxation Bureau of the Ministry of Finance has reminded companies that tax credits under Article 10 and Article 10-1 of the Statute for Industrial Innovation apply to eligible R&D, smart machinery, AI, 5G, and energy-saving investments, but must be claimed within strict filing deadlines linked to the annual profit-seeking enterprise income tax return, with no remedial measures available if deadlines are missed.

The French tax authority has updated reference interest rates used to determine the deductibility of interest on shareholder loans under the French General Tax Code (CGI), including rates applicable to fiscal years ending between 31 March 2026 and 29 June 2026, with specific quarterly benchmarks and calculation rules for assessing compliance with deduction limits.

Portugal’s Assembly of the Republic has approved a decree transposing EU DAC8 and DAC9 rules, introducing new crypto-asset reporting obligations and establishing procedures for the exchange of Global Anti-Base Erosion (GloBE) information under the Pillar Two framework. The law now awaits signature and publication before entering into force. 

Hungary's tax authority has released a technical explanatory guide to assist multinational groups in navigating the country's DAC9 reporting obligations, mapping national requirements against the OECD's GloBE Information Return XML schema and clarifying key data points spanning entity classification, ownership structures, effective tax rate calculations, and top-up tax rules. 

Poland has extended temporary fuel tax reductions until 31 May 2026, keeping VAT on motor fuels at 8% and excise duty at European Union minimum levels as the government continues measures to shield consumers from price volatility linked to Middle East conflicts.