Singapore: IRAS updates e-Tax guide on multinational enterprise top-up tax
The Inland Revenue Authority of Singapore (IRAS) has published the third edition of its e-Tax guide on the Multinational Enterprise Top-up Tax (MTT) and Domestic Top-up Tax (DTT). The guide explains how the Multinational Enterprise (Minimum Tax) Act
See More
Oman amends Pillar Two law to focus on QDMTT
The Oman Tax Authority announced on 1 November 2026 that Royal Decree No. 101/2026 has amended the Pillar Two Top-up Tax Law (Royal Decree No. 70/2024), removing the Income Inclusion Rule (IIR) so that the law focuses solely on the Qualified
See More
Belgium confirms new Pillar Two top-up tax filing deadline
Belgium’s Federal Public Service (FPS) Finance, in a release on 30 October 2026, has confirmed a change to the standard filing deadline for top-up tax returns under its qualified domestic minimum top-up tax (QDMTT) rules. The deadline is now
See More
Colombia proposes corporate tax cuts, VAT reforms, and higher excise duties in economic rescue bill
Colombia’s Chamber of Representatives (lower house of parliament) announced on 29 October 2026 that it is considering the Economic Rescue Law Bill of 2026, submitted by the Ministry of Finance. The bill aims to address Colombia’s persistent
See More
Czech Republic confirms Japan’s new defence tax under double tax treaty
The Czech Republic’s Ministry of Finance has published Financial Bulletin No. 15/2026, confirming that Japan’s new 1% defence surtax, effective 1 January 2027, qualifies as a covered tax under the countries’ 1977 income tax treaty. The
See More
Hungary proposes major 2027 corporate tax, wealth tax and personal income tax reforms
Hungary’s government has submitted a series of tax bills accompanying the draft 2027 budget to parliament on 27 October 2026. Following Prime Minister Péter Magyar's parliamentary outline on 19 October 2026, this landmark reform package
See More
Germany: BMF updates R&D tax allowance guidance
The German Federal Ministry of Finance (BMF) has updated its guidance on Tax Incentives for Research and Development with the publication of BMF Letter of 27 October 2026 on the granting of research allowances under the Act on Tax Incentives for
See More
Nigeria joins CARF MCAA, addendum to CRS MCAA
Nigeria signed the Multilateral Competent Authority Agreement on Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA) on 28 October 2026, according to an OECD update. The CARF MCAA creates a framework for the
See More
Poland temporarily exempts selected taxpayers from JPK CIT reporting duties
Poland’s Minister of Finance and Economy signed a regulation on 29 October 2026 that temporarily exempts selected taxpayers from two duties under the Corporate Income Tax Act. The regulation applies to CIT taxpayers and to companies other than
See More
Belgium specifies tax filings eligible for deadline extension following cyberattack
Belgium’s Federal Public Service (FPS) Finance has clarified, on 29 October 2026, which tax filings are covered by the deadline extension following a cyberattack that disrupted its services. The extension moves the deadline for specified tax
See More
Belgium enacts DAC9 law on Pillar Two tax information exchange
Belgium has enacted legislation implementing the DAC9 rules on top-up tax reporting and the automatic exchange of information across borders. The law, dated 25 October 2026, was published in Official Gazette No. 249 on 30 October 2026. This
See More
Russia: State Duma adopts Tax Code amendments, proposes progressive income tax scale
Russia’s State Duma adopted a bill amending the Tax Code in the first reading on 29 October 2026. The bill sets out the main directions of tax policy for the next three years. Alexey Sazanov, state secretary and deputy minister of finance,
See More
US: IRS extends tax deadlines for Texans affected by July storms
The US Internal Revenue Service (IRS) has announced tax relief on 27 October 2026 for individuals and businesses hit by severe storms in parts of Texas that began on 14 July 2026. Eligible taxpayers now have until 1 February 2027 to file certain
See More
South Africa updates tax payment guide on foreign payments, designates Investec for GMT
The South African Revenue Service (SARS) has updated its SARS Payment Guide, effective 16 October 2026, clarifying that Investec Bank is now the designated bank for Global Minimum Tax (GMT) foreign payments. Other foreign payments still go
See More
Uruguay: DGI sets procedure for Pillar Two QDMTT compensation
Uruguay's Tax Authority, Dirección General Impositiva (DGI) has issued Resolution No. 2400/026, which sets the mandatory procedure for eligible multinational taxpayers seeking compensation under fiscal stability clauses against the Pillar Two
See More
Germany: Federal Court clarifies scope of tax assessment amendments in constructive dividend cases
Germany’s Federal Fiscal Court has held that the power to amend a final, binding tax assessment under § 32a (1) Sentence 1 of the Corporate Income Tax Act (KStG) is not limited strictly to the direct consequences of an assessed constructive
See More
Bolivia extends transfer pricing, corporate tax filing and payment deadlines for FY June 2026
Bolivia’s National Tax Service (SIN) announced, on 29 October 2026, that it has extended the Corporate Income Tax (IUE) filing and payment deadline to 30 November 2026 for taxpayers with a fiscal year ending on 30 June 2026. The extended
See More
Belgium extends tax filing deadline following cyberattack
Belgium’s Federal Public Service (FPS) Finance announced, on 29 October 2026, that it detected and stopped a cyberattack within hours on Tuesday, 27 October. As a result, the deadline for all tax returns due on or around 31 October 2026 has been
See More