Argentina: TIEAs signed with Andorra, the Bahamas, Costa Rica and San Marino

Argentina’s tax authority (ARCA) has updated the thresholds and brackets for the personal assets tax for individuals and undivided estates for the fiscal year ending on 31 December 2025. Minimum value applicable to valuation of assets

Luxembourg’s Council of State has approved the ratification of the amending protocol to the 2006 income and capital tax treaty with San Marino on 20 January 2026. The two countries signed an amending protocol to their 2006 tax treaty on 14 May

Estonia’s parliament approved the Act to ratify the income and capital tax treaty with Andorra on 21 January 2026. Andorra and Estonia signed an income and capital tax treaty on 23 September 2025. This treaty aims to prevent double taxation on

The OECD has published the revised transfer pricing country profiles, including profiles for Bosnia and Herzegovina, Brazil, Costa Rica, Croatia, Greece, Iceland, Korea (Rep.), and Norway on 22 January 2026. These profiles focus on countries'

Officials from Argentina and Vietnam held the first round of negotiations for an income tax treaty from 12 to 16 January 2026. The aim is to prevent double taxation and tax evasion between the two jurisdictions, as well as encourage greater

The Argentine tax authority, ARCA, has published the corporate and individual income tax brackets and rates for fiscal year 2026. The corporate brackets are effective from 1 January 2026, while the individual rates apply for January to June