Montenegro proposes draft corporate tax rules in accordance to EU ATAD

28 April, 2026

The Government of Montenegro has proposed amendments to its Corporate Income Tax Law to align with the EU Anti-Tax Avoidance Directive, introducing measures such as interest limitation, CFC rules, exit...

🇲🇪 Montenegro

🇨🇦 Canada

Canada signals US trade talks may continue past CUSMA review deadline

28 April, 2026

Canada's chief trade negotiator says the 1 July USMCA review deadline shouldn't be viewed as a make-or-break moment, as the trade agreement will remain in force even if disputes with Washington remain unresolved.

🇰🇪 Kenya

Kenya: KRA to integrate export process in iCMS with the VAT return in iTAX

28 April, 2026

Kenya's tax authority will automatically prefill VAT return export data from May 2026, linking validated customs export values directly to taxpayer returns through integrated systems.

🇬🇧 UK

UK: HMRC proposes CCA scheme expansion, carbon factor update from 2027

28 April, 2026

HMRC has outlined proposed reforms to the Climate Change Agreements scheme, including expanding eligibility to new industrial processes and updating emissions calculations. The changes aim to improve transparency and better reflect environmental impact ahead of a planned start date of January 2027.

🇩🇪 Germany

Germany outlines tax advisory reform to expand services, cut bureaucracy

27 April, 2026

Germany plans tax advisory reform to expand services and cut bureaucracy under a new act announced on 24 April 2026.

🇳🇿 New Zealand

New Zealand: IR consults Customs data-sharing plan to curb working for families overpayments

27 April, 2026

Inland Revenue opened a consultation on 24 April 2026 on a proposed Approved Information Sharing Agreement with Customs to improve Working for Families administration and reduce debt linked to overseas departures. Submissions close on 5 June 2026.

🇫🇷 France

France adopts new Customs Code, effective from May 2026

27 April, 2026

France’s Ministry of Action and Public Accounts has adopted a new Customs Code, with the regulatory part issued under Decree No. 2026-266 following a comprehensive recodification of customs legislation. The reform replaces the 1948 framework, reorganises customs law into seven books, and will enter into force on 1 May 2026, subject to certain exceptions.

🇿🇦 South Africa

South Africa: SARS introduces simplified compliance framework for partnerships

27 April, 2026

SARS confirmed a simplified compliance process introducing the IT3(BO) register, centralising partnership information through one annual submission.

🇦🇺 Australia

Australia: Treasury consults AUD 1,000 instant tax deduction for working residents

27 April, 2026

The Australian Treasury is seeking feedback on a simplified tax deduction system aimed at reducing the compliance burden for workers while maintaining existing arrangements for those with higher work-related expenses.

🇧🇷 Brazil

Brazil to regulate critical minerals without tax incentives

27 April, 2026

Finance Minister Dario Durigan says strong global demand makes fiscal incentives unnecessary, with critical minerals set to feature prominently in the upcoming Eco Invest auction between May and June this year.