Australia: ATO updates simplified transfer pricing interest rate for 2026–27

China has extended anti-dumping and anti-subsidy duties on n-propanol imports from the US for five years from 6 November 2026, retaining rates of up to 267.4% and 37.7%, respectively, following a review that found the domestic industry could continue to suffer injury if the measures were lifted. 

Costa Rica has proposed a 15% tax on foreign-source passive income earned by tax residents, including interest, dividends, royalties, rental income and capital gains, potentially expanding the country's tax rules beyond their traditional territorial scope.

Brazil has moved the annual Tax Benefits Declaration (DBF) deadline from the last business day of March to the last business day of February, allowing donation-related tax information to be included in pre-filled Individual Income Tax Returns (DIRPF).

Lebanon's MoF has issued three decisions detailing how the suspension of statutory tax deadlines is to be applied. They also extend the deadline for filing and paying value added tax (VAT) and the fine settlement scheme until 30 November 2026.

Irish Revenue has amended Tax and Duty Manual Part 04A-10-02, adding guidance on TIR deletion and correction messages, RecJurCodes and DAC9 / GIR MCAA exchanges.

The NBR has drafted an order to lower the corporate income tax rate for textile mills from 27.5% to 15%, with the reduced rate to stay in force until 30 June 2030.