Finland: Government proposes lower corporate tax rate, longer loss carry-forward period from 2027

Switzerland’s State Secretariat for International Finance updated its AEOI jurisdiction list on 21 September 2026, with Romania moved to reciprocal status under the CRS MCAA and the bilateral agreement with the European Union.

Slovenia’s tax administration (FURS) issued technical guidance on the implementation of CRS 2.0, DAC8 and Directive 2025/872, expanding reporting requirements to cover E-Money, CBDCs and certain crypto-asset investments. The guidance also set out updated due diligence rules, excluded accounts, reporting deadlines and XML requirements.

Taiwan’s National Taxation Bureau of Taipei clarified how profit-seeking enterprises should account for refunds of reduced commodity tax, depending on whether the refund was claimed in the purchase year or a subsequent year.

Argentina’s ARCA has extended the deadline for individual income tax filings for the 2025 tax year to 13 October 2026, while the 24 September deadline for the first 2026 advance tax payment remains unchanged.

Rep. Ron Estes has introduced legislation proposing changes to US international tax rules, including narrowing BEAT, expanding foreign tax credit relief, increasing the FDDEI deduction, and encouraging the repatriation of intellectual property.

The OECD has expanded its INNOTAX portal to cover both expenditure- and income-based R&D tax incentives across more than 50 jurisdictions, providing a broader view of how countries use tax measures to support research, innovation, and investment.