Ireland: Revenue updates guidance on accelerated capital allowances under Finance Act 2025
Irish Revenue has released eBriefs 022/26 on 28 January 2026 and eBrie 028/26 on 3 February 2026 providing updated guidance on accelerated capital allowances introduced under the Finance Act 2025. Accelerated capital allowances The following
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Ecuador: SRI updates mining activities information form submission deadlines
The Internal Revenue Service (SRI) issued ResolutioNAC-DGERCGC26-00000001 on 9 January 2026, amending Resolution NAC-DGERCGC25-00000004 to update the submission schedule for the “Formulario Informativo Actividades Mineras” (Mining Activities
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Colombia: DIAN clarifies expense deductibility of DSNO
Colombia’s tax authority (DIAN) issued Ruling No. 0158 of 26 January 2026, clarifying how expenses supported by documents from persons not obligated to issue invoices (DSNO) can be deducted. The ruling permits DSNOs that are generated and
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Colombia: DIAN updates fuel, carbon taxes for 2026
The Colombian National Tax and Customs Directorate (DIAN) has issued Resolution No. 000003 of 30 January 2026, updating fuel and carbon tax rates for 2026. National Fuel Tax Rates (COP per gallon) Fuel Type Standard Rate San Andrés,
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Ecuador: SRI sets presumptive tax coefficients for 2024 fiscal year
Ecuador’s Internal Revenue Service (SRI) has issued Resolution No. NAC-DGERCGC26-00000004 on 6 February 2026, establishing coefficients for presumptive tax assessments for the 2024 fiscal year. The resolution allows the SRI to determine
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Germany: Bundesrat approves law boosting private investment, financial sector
The German Federal Council (Bundesrat) gave its approval to the law supporting private investment and the financial sector on 30 January 2026, following Bundestag’s approval on 19 December 2025. Income tax: Increase in commuter allowance
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Austria promulgates CARF MCAA crypto-asset information exchange
Austria has issued an official promulgation notice concerning the Multilateral Competent Authority Agreement on Automatic Exchange of Information pursuant to the Crypto-Asset Reporting Framework (CARF MCAA) on 29 January 2026. Under the
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Singapore: IRAS updates tax computation guidance, introduces new exchange rate tool
The Inland Revenue Authority of Singapore (IRAS) has updated its Preparing a Tax Computation webpage on 2 February 2026, making revisions to Exchange Rate Search Function (XLSX) covering financial years ending 2021 through 2025. A tax computation
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Poland to simplify tax law with new deregulation measures
Poland’s Council of Ministers approved legislation on 3 February 2026 to simplify tax law, reduce bureaucracy, and provide clearer rules and stronger protections for taxpayers. The reforms are designed to make tax processes more predictable,
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India: Tax Authority appeals high court ruling on treaty limits to dividend tax
The Indian Income Tax Department filed a special leave petition before the Supreme Court on 30 January 2026, challenging a Bombay High Court ruling that held Dividend Distribution Tax (DDT) could be limited by applicable tax treaties. The appeal
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OECD updates manual on effective mutual agreement procedures
The OECD has released updated guidance by the Inclusive Framework on BEPS on 2 February 2026, aimed at improving tax certainty by helping tax administrations and taxpayers resolve cross-border tax treaty disputes in an efficient, effective and
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OECD updates GIR MCAA automatic exchange of GloBE information signatories list
The Organisation for Economic Cooperation and Development (OECD) published an updated list of signatories, including their signing dates, to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE)
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Czech Republic: Council of Ministers considers DAC8 crypto-asset, DAC9 GloBE reporting rules
The Czech Republic Chamber of Deputies (lower house) is reviewing a draft law, submitted on 5 February 2025, aimed at implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226) and the Amending
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Australia: ATO updates guidance on risk indicators for privately owned, high-wealth groups
The Australian Taxation Office (ATO) has released updated guidance on What attracts our attention, outlining the behaviours, characteristics, and tax matters that may draw scrutiny. The guidance highlights a wide range of factors associated with
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Cameroon releases 2026 Finance Law, includes new rules for digital giants, green levies
Cameroon’s Ministry of Finance issued a circular on the execution of the 2026 Finance Law, providing guidance on its implementation and outlining the key tax measures introduced for the year. The circular outlines the mandatory instructions for
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EC approves EUR 3 billion German aid scheme for clean technology manufacturing
The European Commission (EC) approved a EUR 3 billion German State aid scheme on 5 February 2026 to support strategic investments that add clean technology (cleantech) manufacturing capacity, in line with the objectives of the Clean Industrial
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US: IRS releases US–Spain competent authority agreement on arbitration
The US Internal Revenue Service (IRS) has released Internal Revenue Bulletin No. 2026-6 on 2 February 2026. The bulletin includes Announcement 2026-3, which sets out the Competent Authority Arrangement agreed between the US and Spain to implement
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US: Treasury, IRS release draft rules for clean fuel production credit under OBBB
The Department of the Treasury and the Internal Revenue Service (IRS) announced on 3 February 2026 the proposed regulations for domestic producers of clean transportation fuel to determine their eligibility for and calculate the clean fuel
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