Poland gazettes extended withholding tax exemption for foreign investment and pension funds law
Poland published the Act of 6 November 2025 amending the Corporate Income Tax Act in the Official Gazette on 28 November 2025. The Act aligns Polish tax rules with European Court of Justice rulings on the taxation of investment and pension
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Malawi: MoF presents 2025-26 mid-year budget review, to introduce Minimum Alternate Tax
Malawi’s Ministry of Finance, Economic Planning, and Decentralisation (MoFEPD) presented the 2025-26 Mid-Year Budget Review Statement to the National Assembly on 21 November 2025. The 2025-26 Mid-Year Budget Review Statement proposes various
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Taiwan: Tax authority sets Q4 2025 deduction deadline
Taiwan’s Southern Region National Tax Administration of the Ministry of Finance has reminded businesses using the assessed method for calculating business tax to declare input tax certificates for the fourth quarter of 2025 by 5 January 2026. The
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Poland: Ministry of Finance consults new CIT tax form templates
Poland’s Ministry of Finance has launched public tax consultations on a series of updated corporate income tax (CIT) form templates and is inviting taxpayers, advisers and other stakeholders to provide feedback by 3 October 2025. The
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Ireland: Revenue updates guidance on Scrip Dividends
Irish Revenue published eBrief No. 213/25 on 14 November 2025, updating guidance on the treatment of scrip dividends for income and corporation tax purposes. Tax and Duty Manual (TDM) Part 33-02-01 outlines the tax treatment under section 816 of
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Argentina: ARCA further extends deadline for settling tax debts from miscalculated losses
Argentina’s tax authority (ARCA) has issued General Resolution 5788/2025 on 13 November 2025, extending the deadline for taxpayers to access the payment plan facility for outstanding tax debts arising from miscalculated tax losses. Introduced
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Bosnia and Herzegovina: Federation adopts draft law on transaction fiscalisation
The Government of the Federation of Bosnia and Herzegovina, acting on a proposal from the Federal Ministry of Finance, adopted the draft law on the Fiscalisation of Transactions in the Federation of BiH on 18 November 2025. The draft law will now
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Greece: MoF consults tax treatment of charitable entities
Greece’s Ministry of Finance (MoF) has launched a public consultation on a bill proposing amendments to the income tax, inheritance tax, and gift tax treatment of charitable entities on 17 November 2025. Under the proposed amendments, domestic
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New Zealand: Inland Revenue consults income tax treatment of software development
New Zealand’s Inland Revenue has launched a public consultation on the income tax treatment of software development expenditure, as well as the customisation and configuration costs associated with software-as-a-service (SaaS) products 17 November
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Taiwan: Customs Administration offers reduced penalties for early tax payment on false import declarations
Taiwan’s Customs Administration has announced, on 18 November 2025, that businesses and individuals who submit false import declarations may qualify for reduced penalties if they settle taxes before the penalty is confirmed. The measure applies
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Lithuania: Parliament considers higher corporate tax for banks, credit Institutions
Lithuania has proposed an amendment to its Corporate Tax Law that would increase the additional tax on banks and credit institutions from 5% to 10%. The draft, registered with the Seimas on 10 November 2025 under project No. XVP-973, targets
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EU Parliament endorses BEFIT corporate tax framework
The European Parliament has approved Legislative Resolution No. P10_TA(2025)0268 on the Business in Europe Framework for Income Taxation (BEFIT) on 13 November 2025. The resolution introduces a unified framework for corporate taxation across the
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UK: HMRC clarifies which business expenses are deductible when calculating corporate tax
The UK’s HM Revenue & Customs (HMRC) issued guidance on 11 November 2025, explaining which business expenses companies can deduct when calculating their corporate tax. The guidance confirmed that businesses can deduct revenue expenses, also
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Finland: Parliament reviews amendments to permanent establishment income allocation rules
Finland’s Parliament is reviewing draft bill HE 164/2025 vp, which proposes amendments to domestic regulations on attributing profits to permanent establishments on 12 November 2025. The proposal suggests amending the Income Tax Act, the Act on
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Slovenia updates corporate income tax rules for investment funds
Slovenia has amended its Corporate Income Tax Act (ZDDPO-2V), with the changes published in the Official Gazette No. 85/2025 on 6 November 2025. The revisions introduce new provisions for investment funds and clarify rules for asset transfers and
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Malaysia: IRB issues guidance on taxation of asset-backed securitisations
The Inland Revenue Board of Malaysia has issued Public Ruling No. 3/2025 on 4 November 2025, clarifying the tax treatment of Asset-Backed Securitisation (ABS) transactions, including those related to sukuk structures. The ruling offers
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US: New York City consults on proposed business corporation tax regulations
The New York State Department of Finance (DOF) is in the process of developing regulations for the business corporation tax, which was enacted in 2015. On 27 December 2023, the New York State Department of Taxation and Finance published a new set
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Singapore: Government presents second reading opening remarks on the Finance (Income Taxes) Bill
Singapore’s Senior Minister of State for Finance Jeffrey Siow has presented second reading opening remarks on the Finance (Income Taxes) Bill at the parliament on 6 November 2025. The Bill serves two main purposes: First, it updates the
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