Cyprus extends Pillar Two global minimum tax filing, payment deadlines for FY 2023–24

The Belgian parliament has passed a draft bill amending the VAT Code to partially transpose Council Directive (EU) 2025/516 of 11 March 2025, which updates EU VAT rules for the digital age.

Mexico’s Senate approved the Federal Revenue Law for Fiscal Year 2027, which estimates total revenue of MXN 10.636 trillion. The Chamber of Deputies earlier extended the Tax Regularisation Programme to all taxpayers with tax debts.

Six Caribbean jurisdictions have no outstanding recommendations under BEPS Action 13, but five have yet to legislate, according to the latest OECD peer review of country-by-country reporting.

Businesses selling goods or services exempt from business tax must issue tax-exempt uniform invoices unless the Ministry of Finance has approved a waiver of the exemption, the National Taxation Bureau of the Central Area has said.

India will enforce new goods and services tax (GST) rules on post-supply discounts and provisional refunds from 1 November 2026, according to a notification issued on 26 October 2026.

Argentina’s ARCA has expanded access to the simplified income tax return regime by removing income and asset limits, allowing large national taxpayers and public officials to opt in under restricted conditions, and introducing specific rules for 2025 tax returns.