Poland reduces interest rates on tax arrears
Poland’s Ministry of Finance and Economy has announced reduced interest rates on overdue tax payments, effective immediately, according to the Tax Ordinance Act. Under the new regulation, three different interest rates will apply depending on
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Netherlands: Supreme Court strikes down higher tax interest rate for corporations
The Dutch Supreme Court ruled on 16 January 2026 that the higher tax interest rate for corporate taxpayers, set by the Tax and Recovery Interest Decree, is invalid. The court found it unfairly singles out companies by imposing a heavier burden than
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Vietnam: Government issues decree regulating new corporate income tax law
The Government of Vietnam has issued Decree No. 320/2025/ND-CP on 15 December 2025, regulating the implementation of the Law on Corporate Income Tax 2025 (Law No. 67/2025/QH15), which entered into force on 1 October 2025. The Decree relates to
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Brazil tightens tax incentives, raises select levies
Brazil has issued Complementary Law No. 224 of 26 December 2025, along with implementing regulations in Decree No. 12.808 of 29 December 2025. Both the law and the decree introduce a broad reduction in tax benefits across key federal taxes,
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China extends tax exemptions for foreign bond investors through 2027
China’s Ministry of Finance and the State Administration of Taxation made two announcements on 15 January 2026 that extend tax exemptions for foreign institutional investors in its bond market. Under Announcement No. 5 of 2026, the corporate
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Brazil: RFB launches special asset regularisation declaration for 2026
The Brazilian Federal Revenue Service (RFB) announced on 19 January 2026 that it has made available the Declaration of Option for the Special Regime of Asset Regularisation (Derp), enabling individuals and legal entities to participate in the
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Hong Kong: IRD releases Pillar 2 portal for filing top-up tax notification
The Hong Kong Inland Revenue Department (HKIRD) launched the first phase of its Pillar 2 Portal on 19 January 2026, enabling taxpayers to electronically file top-up tax notifications through the new system. The Pillar 2 Portal includes user
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Argentina: ARCA updates 2026 corporate, individual income tax brackets
The Argentine tax authority, ARCA, has published the corporate and individual income tax brackets and rates for fiscal year 2026. The corporate brackets are effective from 1 January 2026, while the individual rates apply for January to June
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Vietnam updates corporate income tax framework, updates capital transfer rules
The Vietnamese Government issued Decree No. 320/2025/ND-CP on 15 December 2025, setting out detailed rules for the implementation of the Law on Corporate Income Tax (CIT). The decree provides a comprehensive framework for determining taxpayers,
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OECD: Presentation of the Side by Side Rules
On 13 January 2026 the OECD held a webinar to discuss the side-by-side arrangements issued earlier in the month. The side-by-side (SbS) arrangement would be available where a country’s tax regime has similar policy objectives and scope to the
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Uruguay revises 2026 minimum advance payments for corporate tax, VAT
Uruguay issued Decree No. 310/025 on 26 December 2025, which was published in the Official Gazette on 7 January 2026, revising the minimum monthly advance payment requirements for Corporate Income Tax (CIT) and Value-Added Tax (VAT) for
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Australia: ATO issues warning on contrived related party deals in property sector
The Australian Taxation Office (ATO) issued a taxpayer alert on 14 January 2026 cautioning property developers against contrived arrangements involving related parties that may raise compliance concerns. The alert, TA 2026/1, addresses contrived
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Angola gazettes amendments to tax laws proposed in 2026 budget
Angola’s National Assembly approved amendments to various tax laws through the General State Budget 2026 on 15 December 2025 after receiving final approval the same day. The measures were formally promulgated by the President and published in the
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Singapore gazettes Finance (Income Taxes) Act 2025, enacts global minimum tax standards
Singapore gazetted the Finance (Income Taxes) Act 2025 on 12 December 2025, enacting the Budget 2025 measures announced in February 2025. The Finance (Income Taxes) Act 2025, passed by the Parliament of Singapore in late 2025, introduces a range
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Malta: MTA extends electronic corporate income tax filing deadlines for 2026
Malta’s Tax and Customs Administration (MTA) has announced extended deadlines for the submission of corporate income tax returns in 2026, specifically for electronic filings. Manual submissions and tax payments must still meet the deadlines set
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UK: Scotland presents 2026-27 budget, proposes new levies
Scotland’s Cabinet Secretary for Finance and Local Government presented the 2026-27 State Budget to the parliament on 13 January 2026. The Budget’s key proposals include higher personal income tax brackets and the introduction of new levies,
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Romania implements 2026 tax reforms: Limits deductions for IP, consulting fees
Romania has published Law No. 239/2025 and Emergency Ordinance No. 89/2025, which introduce a 1% cap on deductions for payments to non-resident related parties for intellectual property and management or consulting services. The limit applies to
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Uruguay updates rules on investment incentives for priority sectors
Uruguay issued Decree 329/025 on 13 January 2026, introducing updated rules for the investment incentive regime established under Law 16,906 of 1998 for promoted sectoral activities. The regulation establishes a merit-based system where companies
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