France extends GloBE information return filing deadline

European Parliament resolution TA-10-2026-0270 of 9 July 2026 proposes a voluntary "EU Inc." framework to reduce administrative costs by EUR 328–440 million over 10 years, alongside centralised VAT registration, simplified transfer pricing formulas, and harmonised R&D tax incentives. 

Amendments to the Law on Environmental Pollution Tax remove batteries and accumulators from the product waste tax regime, with the changes applying from the 2026 tax year.

Greece has enacted Law 5313/2026, introducing amendments to the taxation of alternative investment funds (AIFs) and their executives, clarifying Permanent Establishment rules, revising the special tax regimes under articles 5A and 5B of the Greek Income Tax Code (ITC), and adopting new measures covering carried interest, housing, agriculture and VAT. The changes generally apply to tax years beginning on or after 1 January 2026.

Poland's Act of 29 May 2026 amending the Tax Ordinance increased the threshold for third-party tax payments fivefold—from PLN 1,000 to PLN 5,000—while granting tax authorities power to correct taxpayer declarations directly for errors not exceeding PLN 10,000, with affected taxpayers granted 14 days to file objections.

IRAS has revised its guidance on the withholding tax treatment of payments for technical and management services, clarifying when payments to non-resident companies are taxable, how relief under Singapore's Avoidance of Double Tax Agreements (DTAs) applies, and the rules governing services performed in Singapore, overseas electronic services, and cost reimbursement arrangements.

Sweden's Ministry of Finance launched a public consultation on 6 July 2026 on the European Commission's proposed recast of the Directive on Administrative Cooperation in taxation (DAC Recast), consolidating eight amendments into a single act while reducing administrative burdens by at least 25%, with comments due by 6 October 2026.