Italy: Tax Court of Appeals grants US company lower tax rate on dividends in ruling
The Italian Tax Court of Appeals of Abruzzo delivered a decision on 17 February 2026 (Decision 93/2026), allowing a US corporation to benefit from a reduced 1.2% withholding tax rate on dividends received from its Italian subsidiary. Case
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Namibia: NamRA further extends income tax return deadline
The Namibia Revenue Agency (NamRA) has announced on 27 March 2026, a further extension for submitting income tax returns related to loss restriction provisions, pushing the deadline to 31 October 2026. This marks the second extension following
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Netherlands: Tax authority clarifies joint venture definition under Minimum Tax Act 2024
The Dutch Tax Authority's knowledge group issued guidance on 9 April 2026, interpreting the joint venture (JV) definition in Article 1.2 of the Minimum Tax Act 2024, addressing three key questions about entity qualification. Net asset value
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Turkey publishes draft rules for domestic minimum corporate income tax
Turkey’s Revenue Administration published Draft General Communiqué No. 25 amending General Communiqué No. 1 on Corporate Income Tax on 8 April 2026, which sets out implementation details under Law No. 7524 and Law No. 7566 covering the domestic
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Poland: Council of Ministers extends JPK filing deadline, simplifies tax compliance
Poland's Council of Ministers approved amendments to personal income tax, corporate income tax, and lump-sum tax legislation, introducing significant changes to electronic accounting book submissions on 8 April 2026. The new regulations
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Germany: MoF issues draft amendments to Minimum Tax Implementation Ordinance
Germany’s Ministry of Finance (MoF) issued a draft amendment to the Minimum Tax Implementation Ordinance (Mindeststeuerdurchführungsverordnung – MinStDV) on 2 April 2026 to further define international reporting requirements under the Minimum
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Cyprus extends 2025 PAYE annual tax return deadline
The Cyprus Tax Department has announced, on 9 April 2026, an extension for employers submitting their annual Pay As You Earn (PAYE) income tax withholding returns for the 2025 tax year. The revised deadline is now 30 September 2026. Employers
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Turkey issues draft forms, guidance for Pillar Two global minimum tax
Turkey’s Revenue Administration, on 8 April 2026, issued draft forms and clarifications on the implementation of the Global Minimum Supplementary Corporate Tax (Global MCT), which applies under the Pillar Two framework, including the income
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Germany issues draft ordinance to amend minimum tax report regulation
The German Federal Ministry of Finance has issued a draft ordinance on 8 April 2026 proposing amendments to the minimum tax report ordinance (MinStBV), including a structural and legal update to reporting rules under the Minimum Tax Act
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Ghana cuts growth and sustainability levy after adopting variable royalty system for gold, lithium
Ghana's President have signed the Growth and Sustainability Levy (Amendment) Bill 2026 into law on 31 March 2026. Referring to the amendment to the Growth and Sustainability Levy Act, the President stated that the levy had previously been
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Algeria: DGI suspends 2026 tax audits to drive voluntary regularisation
Algeria's General Directorate of Taxes (DGI) issued an official instruction on 31 March 2026 ordering the suspension of all tax audits across the country through the end of the year. The directive, addressed to regional directorates, state-level
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Botswana presents 2025 tax amendment bills to parliament with increased CIT
Botswana’s Minister of Finance has tabled the 2025 Tax Amendment Bills before Parliament on 15 December 2025. The Bills include the Income Tax Bill (2025), Value Added Tax Bill (2025), the Customs Amendment Bill (2025), and the Tax Administration
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Slovak Republic announces new withholding tax rules for software payments
The Slovak Republic’s Ministry of Finance has issued Guidance No. MF/016959/2025-724, which provides updated rules for the taxation of income derived by nonresidents from computer programs (software). This guidance, effective from 1 January
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Singapore expands YA 2026 CIT rebate amid Middle East energy shock
The Inland Revenue Authority of Singapore has updated its guidelines on Corporate Income Tax (CIT) rates, rebates, and tax exemption schemes, clarifying enhancements to the CIT Rebate and the CIT Rebate Cash Grant for the Year of Assessment (YA)
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Brazil plans tighter spending rules, tax break curbs from 2027
Guilherme Mello, Brazil’s Planning Ministry's newly appointed executive secretary, said on Wednesday, 8 April 2026, that Brazil is pressing ahead with fiscal discipline despite an upcoming presidential election, with new spending caps and
See MoreItaly: Revenue Agency sets filing procedures for global minimum tax return
The Italian Revenue Agency has issued an Order (Provision), on 8 April 2026, approving the technical specifications for the electronic filing of the annual global minimum tax return, covering top-up tax obligations under the Income Inclusion Rule
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Finland addresses group identification, income allocation in new guidance on Minimum Tax Act
Finland’s Tax Administration issued detailed guidance regarding the minimum tax for large corporate groups yesterday, 9 April 2026, focusing on group identification and income allocation. This regulatory framework applies to both large domestic
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Brazil raises presumed profit margins for corporate income, social contribution taxes
Brazil’s tax authority, the Federal Revenue Service (RFB) issued Normative Instruction No. 2,306 on 23 January 2026, modifying the taxation framework for companies operating under the presumed profit regime. The changes establish a tiered system
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