Canada and Peru: Social Security Agreement enters into force

Peru has issued Superintendency Resolution No. 000075-2026/SUNAT of 30 April 2026 in the Official Gazette, introducing changes to the timing for mandatory electronic invoicing and the use of the Integrated System of Electronic Records (Sistema

Canada’s Department of Finance announced on 12 May 2026 that discussions will begin next month to modernise the income tax agreement between Canada and Australia. The current treaty, originally established in 1980, has been modified twice through

The Peru tax authority (SUNAT) has introduced Mutual Agreement Procedure Guidance Version 2.0 (2026) to replace the previous Mutual Agreement Procedure Guidance Version 1.0 (2023). The 2026 version of the Mutual Agreement Procedure (MAP) Guide

Quebec tax authority, Revenu Quebec, announced, on 4 May 2026, an increase in the small business deduction rate and a reduction in the small business tax rate for taxation years beginning after 29 April 2026. Under certain conditions, a

Canada’s government has announced CAD 1.5 billion to support several of Canada’s tariffed industries on 4 May 2026. This includes the creation of a new CAD 1 billion Business Development Bank of Canada (BDC) program available to industries

Peru’s Official Gazette published a Ministerial Resolution on 4 May 2026 confirming that officials from Peru and Singapore will hold the fourth round of negotiations for an income tax treaty from 16 to 19 June 2026. Negotiations for the income