Australia: Senate passes bill expanding foreign resident CGT rules
The Australian Senate passed the Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Bill 2026 on 10 September 2026, a legislative proposal from the Australian Parliament designed to increase
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Italy clarifies tax treatment of blockchain-based financial instruments
The Italian Revenue Agency clarified, on 10 September 2026, that companies managing digital registers for blockchain-based financial instruments cannot operate as traditional banks under tax law. In response to question no. 170/2026, the Agency
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Netherlands: MoF opens consultation on service taxation rules for developing countries
The Netherlands Ministry of Finance has initiated a public consultation on changes to how the Netherlands will handle taxation of service income in future tax treaties. The consultation runs from 9 September 2026 to 23 October 2026 and invites
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US: IRS reminds taxpayers of free Direct Pay option for federal taxes
The Internal Revenue Service has announced, on 10 September 2026, that Direct Pay provides a free alternative for settling federal tax obligations directly through bank accounts. The platform operates on IRS.gov without requiring user registration
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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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US: IRS, Treasury propose new foreign source Section 951A income, FDDEI deductions rules
The US Internal Revenue Service (IRS) and Treasury Department have issued a notice of proposed rulemaking titled Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income, published in
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Taiwan: National Taxation Bureau of Central Area announces provisional income tax filing window
Taiwan's National Taxation Bureau of the Central Area, Ministry of Finance, has said profit-seeking enterprises organised as companies with a permanent establishment in Taiwan are required to pay provisional income tax and file their provisional
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Belgium advances DAC9 framework for Pillar Two information exchange, penalty rules
Belgium’s Minister of Finance submitted a draft bill (Doc 56 1719/001) to the parliament on 10 September 2026 that establishes the operational and statutory framework for implementing Council Directive (EU) 2025/872 (DAC9) into Belgian domestic
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OECD updates Pillar Two rules with new legislative review, GIR and administrative guidance
The OECD has announced on 11 September 2026 that the OECD/G20 Inclusive Framework on BEPS has released a package on the Pillar Two Global Minimum Tax aimed at strengthening consistency and certainty for MNEs and jurisdictions. The package
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New Zealand: 2026/27 Budget implementation bill proposes R&D tax reforms
New Zealand’s Minister of Revenue has introduced the Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill into Parliament, proposing changes to tax legislation to implement measures
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Turkey: Revenue Administration publishes guidance on foreign income exemption
Turkey’s Revenue Administration published a guidance on 7 September 2026 outlining a 20-year income tax exemption for qualifying individuals who establish residency in the country and earn income and earnings derived abroad. The guidance set
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Bosnia and Herzegovina sets new rules for tax overpayment refunds, default interest
Bosnia and Herzegovina has introduced rules governing the refund of overpaid public revenues and the calculation of default interest by the Tax Administration of the Federation of Bosnia and Herzegovina (FBiH). The Federal Ministry of Finance
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Mexico proposes tighter corporate tax rules, business deductions under 2027 economic package
Mexico’s executive branch has proposed a series of tax changes under its 2027 Economic Package, submitted to the Chamber of Deputies on 8 September 2026. The proposals would amend the Income Tax Law (LISR), Federal Internal Revenue Law (LIF) and
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Vietnam: National Assembly approves CIT, PIT reductions for small businesses
Vietnam’s National Assembly approved Resolution No. 43/2026/QH16 on 24 August 2026, providing a 30% reduction in Corporate Income Tax (CIT) and Personal Income Tax (PIT) payable for qualifying taxpayers for the 2026 and 2027 tax
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Namibia: NIPDB investment guide highlights corporate tax measures, transfer pricing, updated tax framework
The Namibia Investment Promotion and Development Board (NIPDB) released the Namibia Investment Guide: Tax Laws in Namibia, Volume 5, on 4 September 2026, detailing the tax laws, compliance framework, and financial regulations governing investors and
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Panama introduces economic substance rules for multinational entities from 2027
Panama’s Ministry of Economy and Finance has published Executive Decree No. 32 in the Official Gazette on 2 September 2026 providing the official regulatory framework for economic substance requirements in Panama. These rules specifically target
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Singapore: IRAS updates guidance on financial year-end changes
Singapore’s IRAS has updated its “Preparing a Tax Computation” guidance to explain how companies should determine their tax filing obligations following a change in financial year end. It covers cases where a company’s financial statements
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US: IRS opens 2027 application window for corporate tax compliance programme
The US Internal Revenue Service (IRS) announced on 8 September 2026 the opening of applications for the 2027 Compliance Assurance Process (CAP) programme, with submissions due by 30 October 2026. Notification of acceptance decisions will follow
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