Lithuania: VMI proposes wider participation exemption for foreign corporate interests
Lithuania's State Tax Inspectorate (VMI) has published a comparative draft document on its draft commentary page. It sets out amendments to Articles 12 and 30 of the Law on Corporate Income Tax (Pelno mokesčio įstatymas – PMĮ) and the official
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Greece introduces tax rulings procedure for advance interpretation of tax, customs legislation
The Independent Authority for Public Revenue (AADE) of Greece has introduced a new Tax Rulings (TR) procedure. It allows businesses and individuals to know in advance how the authority interprets tax and customs legislation in relation to specific
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Denmark gazettes consolidated share gains tax act with updated taxation, loss deduction and exit rules
Denmark’s Ministry of Taxation has published Executive Order No. 849/2026 on 3 October 2026, which represents the latest consolidated text of the Danish Share Gains Tax Act. Effective retroactively from 21 September 2026, this consolidation
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Singapore: IRAS rules redeemable preference shares are equity, dividends tax-exempt
The Inland Revenue Authority of Singapore (IRAS) has ruled that redeemable preference shares (RPS) issued by a Singapore-resident investment holding company are equity instruments for income tax purposes. The determination is set out in Advance
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Singapore: IRAS updates business expenses guidance with deductibility checker for companies
Singapore's Inland Revenue Authority (IRAS) added the business expense deductibility checker to its business expenses guidance page on 29 September 2026. Companies can search or browse by expense type to see whether common business expenses are
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UAE: FTA issues guidance on free zone, designated zone tests
The UAE’s Federal Tax Authority (FTA) issued Tax Public Clarification – TAXP010 on 2 October 2026. It sets out how a business can determine whether its location is a Free Zone or a Designated Zone under each of the three tax laws. The
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Ireland: Committee on Budgetary Oversight urges broader tax base in Pre-Budget 2027 report
Ireland’s Committee on Budgetary Oversight has published its Pre-Budget 2027 report on Wednesday, 30 September 2026, warning that fiscal policy must avoid adding to inflationary pressures, that repeated spending overruns undermine transparency,
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Egypt unveils VAT, tax measures in 2026-27 citizen budget
Egypt’s Ministry of Finance (MoF) had published the 2026/2027 Citizen Budget on 19 September, outlining measures covering income tax, VAT, real estate tax, tax administration and customs. The package had focused on supporting healthcare,
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Latvia: SRS issues guidance on controlled transaction reporting
Latvia’s State Revenue Service (SRS) updated its corporate income tax guidance page on 18 September 2026 with new Guidelines on completing controlled transaction reports. The guidelines detail the mandatory requirements, specific filing
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Poland adopts tax reform with new personal income brackets, higher rates for high earners and large companies
The Polish Council of Ministers adopted a comprehensive tax reform package on 29 September 2026, designed to ease the tax burden on roughly 3.5 million middle-income earners while increasing contributions from high earners and large corporations.
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Ukraine: Tax Authority launches investor guide for businesses
The State Tax Service of Ukraine had released a practical “Investor’s Tax guide” for domestic and foreign investors operating or planning to launch businesses in Ukraine, according to a press release published on 22 September 2026. The
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Taiwan clarifies income tax treatment of reduced commodity tax refunds
Taiwan’s National Taxation Bureau of Taipei, Ministry of Finance, stated that refunds of reduced commodity tax obtained by profit-seeking enterprises under Article 11-1, Article 12-5 or Article 12-6 of the Commodity Tax Act should be treated as a
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Egypt revises income tax rules for property disposals, dividends and SMEs
Egypt has amended the Income Tax Law No. 91 of 2005 through Law No. 151 of 2026, introducing changes to the taxation of real estate disposals and securities, dividend withholding, interest deductibility and small-business taxation. The law was
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UAE: FTA sets Corporate Tax exemption rules, filing deadlines for eligible entities
The UAE’s Federal Tax Authority (FTA) Decision No. 15 of 2026 has established the administrative rules, procedural requirements and filing deadlines for entities applying for Corporate Tax exemption under Federal Decree-Law No. 47 of 2022 (the
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CJEU clarifies tax treaty treatment of non-resident investment funds
The Court of Justice of the European Union (CJEU) issued the judgment on 17 September 2026 in Case C-139/25, concerning the taxation in Spain of dividends received by Ishares Europe ETF, a United States-based collective investment
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Slovak Republic approves construction law amendment with Income Tax Act changes
The Slovak Parliament approved on 15 September 2026 a bill amending the Construction Law and related legislation, including the Income Tax Act (ITA), to clarify construction categories, simplify administrative procedures and align tax rules with the
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Lithuania proposes additional 30% investment tax deduction
Lithuania has proposed amendments to Article 46¹ of the Law on Corporate Income Tax of the Republic of Lithuania (No. IX-675) on 14 September 2026, which would increase the maximum tax deduction available for qualifying investment projects from
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Taiwan grants business tax relief for long-term care transportation services
Taiwan's Southern District National Taxation Bureau of the Ministry of Finance has said that small passenger car rental companies and passenger transport operators providing transportation services for long-term care beneficiaries are exempt from
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