Finland: Government proposes lower corporate tax rate, longer loss carry-forward period from 2027
Finland's government announced, on 17 September 2026, that it proposed two significant changes to corporate taxation, effective from 2027. The alterations target both the tax rate structure and loss carry-forward provisions for businesses. Lower
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Bulgaria proposes convention update for Pillar Two taxes
The Bulgarian National Assembly on 1 September 2026 accepted for consideration Bill No. 52-602-02-16, which would amend the law ratifying the Convention on Mutual Administrative Assistance in Tax Matters, as amended by the 2010 protocol. 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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Finland: MoF consults on narrower exemption for indirect real estate transfers
Finland’s Ministry of Finance has initiated a public consultation on a draft proposal to amend Section 10 of the Income Tax Act as of 14 September 2026. This legislative change focuses on the taxation of indirect real estate transfers,
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Australia: ATO reports strong tax compliance among large businesses in 2025-26
The Australian Taxation Office (ATO) has published its annual findings on the tax compliance and performance of large public and multinational businesses on 17 September 2026. The released findings show high levels of tax compliance across the
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Hong Kong announces 2026 policy address, unveils corporate tax incentives and family tax reliefÂ
Hong Kong has announced the release of the Hong Kong Chief Executive's 2026 Policy Address on 16 September 2026. The tax policy measures outlined in the Hong Kong Chief Executive's 2026 Policy Address form a central part of the HKSAR
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Bulgaria revises Pillar Two tax exchange framework
Bulgaria published Decree No. 304 in the State Gazette on 18 September 2026, promulgating the Law on the Supplement to the Law on the Ratification of the Convention on Mutual Administrative Assistance in Tax Matters. The amendment adds Pillar Two
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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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Liberia commits to automatic financial account information exchange by 2028
Liberia announced that it will begin automatic exchange of financial account information under the Common Reporting Standard (CRS) by September 2028, according to a release from the OECD on 17 September 2026. The country's commitment strengthens
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US: IRS extends tax deadlines for businesses, individuals affected by Hawaii County earthquakeÂ
The US Internal Revenue Service (IRS), in a release on 10 September 2026, announced tax relief for residents and businesses affected by the earthquake that struck Hawaii County starting on 22 May 2026. The federal government issued a disaster
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Albania deposits ratification instrument for Pillar Two STTR MLI
The OECD reported that Albania deposited its instrument of ratification for the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI) on 15 September 2026. Albania signed the STTR MLI on 23
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New Zealand: Inland Revenue updates Pillar Two GloBE registration, filing guidance
New Zealand Inland Revenue updated its guidance on 9 September 2026 on the application of the Pillar Two GloBE Rules to multinational enterprise (MNE) groups with a constituent entity in New Zealand. The GloBE rules apply to MNE groups with
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Argentina adopts crypto reporting framework to combat tax evasion
Argentina has committed to implementing the Crypto-Asset Reporting Framework (CARF) and will begin automatic information exchange on crypto transactions by September 2029, according to an update from the OECD on 14 September 2026. The commitment
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Netherlands unveils 2027 tax plan with corporate, VAT and PIT changes
The Dutch government presented the 2027 Budget, including the Tax Plan for 2027 (Belastingplan 2027), on 15 September 2026. Corporate adjustments From 2027, embedded currency hedging results on participation investments will no longer qualify
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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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Dominican Republic consults on tax reform rules
The Dominican Republic’s Executive Power had submitted the draft Application Regulation for Law No. 30-26 for public consultation, setting out rules on tax procedures, incentive regimes, withholding taxes and other administrative measures. The
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Angola: AGT sets August deadline for 2026 provisional industrial tax
Angola’s taxation authority, the General Tax Administration (AGT) has announced on 27 August 2026 that taxpayers under the general regime must settle their provisional industrial tax for the 2026 fiscal year by 31 August 2026. Calculation
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Poland proposes new windfall tax on oil companies to lower fuel costs
Poland's government has moved forward with plans for a windfall tax (excess profit tax) on oil companies' excess profits. Prime Minister Donald Tusk announced on 15 September 2026 that the government intends to impose a 60% levy on revenue generated
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