Ghana: GRA issues reminder on tax applicable to asset and liability gains
The notice mentions that a 25% tax applies to gains, with residents able to choose between the flat rate or regular income tax rates, while non-residents pay a final 25% tax on the gross proceeds. The Ghana Revenue Authority (GRA) has issued a
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Oman: Tax Authority introduces five-year withholding tax suspension for Omani vessels
Oman suspends withholding tax on Omani-flagged vessels to boost its maritime sector. Oman's Tax Authority has announced a five-year suspension of withholding tax on service contracts for vessels registered under the Omani flag, in a move aimed at
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France: Parliament releases 2026 draft finance bill, features extended exceptional taxes on corporations
For 2026, France plans to extend the temporary corporate income surtax at reduced rates for large companies, accelerate the phased elimination of the CVAE business tax, and update global minimum tax rules. France’s parliament has released the
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Saudi Arabia: ZATCA urges WHT form submission for September 2025
ZATCA reminded Saudi businesses to submit September 2025 WHT forms by 12 October to avoid penalties, with a 1% charge for every 30-day delay. The Saudi Zakat, Tax and Customs Authority (ZATCA) has reminded businesses subject to Withholding Tax
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Turkey updates guidance on ‘invitation to explanation’ tax procedure
Turkey updated its Invitation to Explanation guide to clarify procedures and encourage voluntary tax compliance. Turkey’s Revenue Administration has issued an updated Invitation to Explanation Implementation guide to clarify the application of
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Portugal announces 2026 Budget, proposes lower corporate tax rates
Portugal’s 2026 draft budget proposes tax cuts for companies, including a corporate tax rate reduction to 19% (and 15% for SMEs), as part of the plan to lower the rate to 17% by 2028. Portugal’s government has presented the draft State
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Dominican Republic: DGII extends deadline for obtaining free digital certificates
DGII extended the deadline for free digital certificates required under its electronic invoicing system ahead of 2025–2026 compliance mandates. The General Directorate of Internal Taxes (DGII) of the Dominican Republic announced, on 8 October
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Dominican Republic: DGII to accept credit card tax payments
Tax Authority allowed taxpayers to pay taxes by credit card through Banco de Reservas’ digital channels starting in October 2025. The Dominican Republic’s Tax Authority (DGII) will allow taxpayers to pay taxes using credit cards starting in
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Japan updates guidance on global minimum tax
NTA updated its guidance on global minimum tax rules, clarifying calculations and key definitions. Japan's National Tax Agency (NTA) released a revised version of its interpretative guidance on global minimum tax rules on 26 September
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Costa Rica: DGT revises real estate transfer withholding tax
Resolution No. MH-DGT-RES-0051-2025 repeals the 2% withholding tax for residents on real estate gains while keeping the 2.5% final withholding tax for non-residents. Costa Rica tax administration (DGT) published Resolution No.
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EU maintains current list of non-cooperative tax jurisdictions
ECOFIN confirmed the EU’s list of 11 non-cooperative tax jurisdictions, leaving it unchanged. The European Economic and Financial Affairs Council (ECOFIN) reconfirmed the EU list of non-cooperative tax jurisdictions on 10 October 2025,
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Italy: Council of Ministers gives preliminary approval to DAC8 implementation decree
The decree implements the DAC8 directive, introducing reporting requirements and the automatic exchange of data on crypto-asset transactions by operators. Italy’s Council of Ministers announced it has preliminarily approved the Legislative
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Malta issues election form for final income tax without imputation
Malta’s Revenue has released the election form for the optional final income tax system, with a 28 November 2025 deadline. Malta’s Commissioner for Revenue has made the election form available for companies wishing to opt into the final
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Finland: Government proposes expansion of digital platform operators’ reporting obligations under DAC7
The proposal extends reporting to non-EU sellers if their country exchanges information with Finland under the DPI-MCAA. Finland’s government submitted a legislative proposal (HE 140/2025) to parliament on 9 October 2025, aiming to amend the
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Finland: Parliament reviews bill to enact DAC9
Finland’s Parliament is reviewing a bill to implement the EU’s DAC9 directive following a public consultation that ended on 26 September 2025. Finland’s Parliament is reviewing draft bill HE 142/2025 vp as of 10 October 2025, which aims
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Malaysia presents 2026 Budget, extends R&D incentives
The 2026 income tax measures introduce new taxes, extended exemptions, and expanded incentives across sectors covering LLP profit distributions, foreign-sourced income, MSME listings, social enterprises, sustainable finance, carbon emissions,
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Argentina: ARCA launches second phase of PAIS tax refund programme for importers
ARCA opened the second phase of a special procedure allowing importers to reclaim overpaid PAIS tax, with refund requests accepted from 6 October to 19 November 2025, following an initial stage earlier in the year. Argentina’s tax authority
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France publishes guidance on Pillar 2 global minimum tax
France published BOI-IMG guidance regarding the implementation of the 15% global minimum tax for large domestic and multinational groups. The French tax authorities published the guidance (BOI-IMG), on 8 October 2025, regarding the implementation
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