Argentina: Buenos Aires launches strategic investment regime with tax benefits up to 65%
The Province of Buenos Aires has introduced the Provincial Strategic Investment Regime under Law 15,510, offering substantial tax incentives to attract productive investments that strengthen the region's economy and development. Investment
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Australia: ATO mandates super funds and CIVs to lodge RTP schedule for TT26
The Australian Taxation Office (ATO) announced on 21 April 2026 that from Tax Time (TT) 2026, reportable tax position (RTP) schedule obligations will apply to large APRA-regulated super funds and large collective investment vehicles (CIVs) that
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Switzerland extends loss carryforward period after referendum deadline ends
Switzerland is introducing an extension to the loss carryforward period following the expiry of the referendum period for the implementing Federal Law on 17 April 2026. The Swiss Federal Law on Extending Loss Compensation Periods, adopted on 19
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Taiwan: Tax bureau clarifies invoicing rules on rental deposits, interest calculation
Taiwan’s Taipei National Taxation Bureau of the Ministry of Finance stated that when businesses rent out property and collect deposits, they must calculate interest on the deposits and issue uniform invoices to report and pay business tax. The
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UAE: FTA revises administrative penalties, reduces fines across tax compliance regime
The UAE Federal Tax Authority (FTA) has implemented updated administrative penalty provisions under Cabinet Decision No. (129) of 2025, amending parts of Cabinet Decision No. (40) of 2017. The changes, effective 14 April 2026, reduce several fines
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Uganda considers 26-27 Budget with targeted withholding taxes across key sectors
Uganda’s Parliament is considering a wide-ranging package of draft tax Bills for the 2026/2027 Budget, tabled by the government on 1 April 2026, which proposes sweeping changes across environmental levies, excise duties, VAT and income tax. The
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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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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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Poland proposes major reforms in CIT Act, targets hidden dividends and minimum tax rules
Poland has announced a law on 16 March 2026 that proposes sweeping changes to the Corporate Income Tax (CIT) Act, targeting business definitions, expense deductibility, and specialised tax regimes. These changes aim to refine definitions, introduce
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Turkey releases domestic minimum corporate tax guide
The Turkish Revenue Administration has announced, on 2 April 2026, the release of the domestic minimum corporate tax guide, providing detailed guidance on the new domestic minimum corporate tax rules introduced by Law No. 7524 of 2024. The
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US: IRS expands business tax account access to partnerships, government, tax-exempt entities
The US Internal Revenue Service announced a major expansion of its Business Tax Account on 6 April 2026, making the online self-service platform available to partnerships, federal, state, and local governments, Indian tribal governments, and
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Bolivia cuts corporate tax burden for zero-rated VAT businesses
Bolivia’s National Tax Service (SIN) has introduced a regulatory update yesterday, 7 April 2026, aimed at easing the tax burden on businesses operating under the “zero rate” VAT regime. Through Regulatory Board Resolution (RND) 102600000010,
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UAE announces tax procedures executive regulation amendments, effective April 2026
The UAE Ministry of Finance (MoF) has announced, on 1 April 2026, amendments to Cabinet Decision No. (74) of 2023 On the Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures, pursuant to the amendments introduced under
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Pakistan: FBR grants tax relief to construction sector under new circular
Pakistan's Federal Board of Revenue (FBR) has introduced a significant tax exemption for builders and developers through Circular No. 07 of 2025-26, addressing long-standing liquidity concerns in the construction industry on 31 March 2026. The
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Saudi Arabia: ZATCA reminds taxpayers of March 2026 withholding tax filing deadline
The Saudi Zakat, Tax and Customs Authority (ZATCA) has called on establishments subject to withholding tax in Saudi Arabia to submit their tax forms for March 2026 by 10 April 2026. ZATCA urges establishments to promptly submit their withholding
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Lithuania: VMI clarifies rules for transferring tax losses within corporate groups
Lithuania's State Tax Inspectorate (VMI) has provided updated guidance for Article 56-1(1) and (9) of the Corporate Income Tax Law, applicable for calculating taxable profit for periods beginning in 2026. These provisions regulate the transfer of
See MoreTurkey issues 2026 corporate income tax guidance
Turkey’s Revenue Administration has released guidance for the 2026 corporate income tax (CIT), setting out standard and sector-specific rates, available incentives, and rules for the domestic minimum corporate tax. The guidance, published on 31
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Turkey issues guidance on 2025 corporate income tax returns
Turkey's Revenue Administration has issued detailed guidance on 31 March 2026 on the filing of corporate income tax (CIT) returns for the 2025 fiscal year. This guide provides comprehensive instructions for taxpayers on exemptions, income
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