Singapore: IRAS clarifies tax treatment of foreign limited partnership
The Inland Revenue Authority of Singapore (IRAS) published Advance Ruling Summary No. 19/2026 on 2 November 2026, addressing the Singapore income tax treatment of a foreign limited partnership (X LP) and distributions made to its Singapore-based
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Greece submits bill to parliament to cut income tax, business fees and VAT
Greece's Ministry of National Economy and Finance submitted the bill to parliament on 3 November 2026, putting into law the tax measures announced at the Thessaloniki International Fair. The draft cuts taxes for businesses, individuals and
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Latvia updates list of low-tax and tax-free jurisdictions effective 1 November
Latvia has published a notice in its Official Gazette updating the list of low-tax and tax-free jurisdictions (tax havens), effective from 1 November 2026. The revised list is based on the latest EU list of non-cooperative jurisdictions and
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Chile approves Capital Markets Reform Bill, introduces tax incentives for investment funds, holding companies
Chile’s Chamber of Deputies has approved the Capital Markets Reform Bill (MK4, Boletín No 18,643-05) in its first constitutional stage on 27 October 2026. The legislation was then moved to its second constitutional stage before the Senate Finance
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Poland: Government proposes new PIT scale from 2027
The Polish government has decided to submit a separate bill to introduce changes to the personal income tax system, with the proposed measures set to take effect from 2027, according to a release by the Ministry of Finance on 4 November 2026. The
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Qatar: GTA extends global and domestic minimum tax registration deadline
Qatar’s General Tax Authority (GTA) announced on 4 November 2026 that it has extended the registration deadline for the Global and Domestic Minimum Tax to 31 January 2027. The extension applies to multinational enterprise groups and joint venture
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Sri Lanka: IRD reminds taxpayers to settle October withholding taxes by 15 November
Sri Lanka's Inland Revenue Department (IRD) has issued a notice reminding taxpayers to pay the Advance Income Tax (AIT), Withholding Tax (WHT) and Advance Personal Income Tax (APIT) withheld in October 2026 by 15 November 2026. Taxpayers must use
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Greece: AADE opens Pillar Two top-up tax filing through myAADE
Greece's Independent Authority for Public Revenue (AADE) announced that the myAADE application has been made available from 2 November 2026. Taxpayers can use it to submit top-up tax returns of constituent entities under Law 5100/2024 (Pillar
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Puerto Rico proposes corporate tax changes, transfer pricing exemptions for incentivised businesses
Puerto Rico's House of Representatives introduced House Bill 1517 (P. de la C. 1517) on 15 October 2026. The bill aims to provide greater tax flexibility for exempt businesses, establish a dedicated economic development fund to retain and attract
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South Africa: SARS issues guide on 15% tax rate, incentives for SEZs
South Africa's tax authority, the South African Revenue Service (SARS), issued a new guide to income tax benefits in Special Economic Zones (SEZs) on 27 October 2026. The guide explains the special income tax dispensation under the Income Tax Act 58
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Bolivia: SIN extends RAU tax filing, payment deadline
Bolivia’s tax agency, the National Tax Service (SIN), announced on 2 November 2026 that agricultural producers now have until 30 November 2026 to file their tax returns and pay the Unified Agricultural Regime (RAU) for fiscal year 2025. The
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Poland: Senate approves PIT Changes, CIT increase for large taxpayers
The Polish Senate approved Bill No. 3147 on 27 October 2026, introducing changes to legislation amending the Personal Income Tax (PIT) Act and the Lump-Sum Tax Act. The amendments included an increase in the Corporate Income Tax (CIT) rate for
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Chile: SII sets tax interest and penalty waiver rules for dispute settlements
Chile’s tax authority, the Internal Revenue Service (SII) has issued Resolution No. 145 on 23 October 2026, which outlines special criteria for proposing tax interest and penalty waivers in judicial conciliations and extrajudicial
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Malaysia, Korea (Rep.) extend interest withholding tax exemption to two state institutions
The Inland Revenue Board of Malaysia (IRBM) has published a competent authority agreement with Korea (Rep.). The two governments reached the deal through an exchange of letters, dated 2 July 2026 from Korea (Rep.) and 21 July 2026 from Malaysia. The
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Italy: Revenue Agency introduces tax code for agricultural fuel tax credit
Italy's tax agency, the Revenue Agency, has announced a new tax code for farm fuel credits on 3 November 2026. Diesel and petrol prices have climbed in recent months, and the credit partly offsets that increase for vehicles used in the fields and
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Brazil: RFB introduces pre-audit tax debt regularisation without late payment penalties
Brazil’s tax authority, the Federal Revenue Service (RFB), announced on 3 November 2026 that it introduced a simpler way for taxpayers to settle debts without paying late payment penalties. Normative Instruction RFB 2346/2026 created the
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Hong Kong: LegCo to resume debate on crypto-asset tax reporting bill
Hong Kong’s Legislative Council (LegCo) will hold a meeting on 4 November 2026 in the Chamber of the LegCo Complex to address major legislative bills, public governance motions, and procedural statutory resolutions, according to a release by the
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Brazil: RFB extends deadline for tax transaction applications
Brazil’s tax authority, the Federal Revenue Service (RFB), announced on 3 November 2026 that it extended the deadline to join the tax transaction options set out in RFB Transaction Notice No. 9 and RFB Transaction Notice No. 10 of
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