Lithuania: Parliament considers higher corporate tax for banks, credit Institutions
Lithuania has proposed an amendment to its Corporate Tax Law that would increase the additional tax on banks and credit institutions from 5% to 10%. The draft, registered with the Seimas on 10 November 2025 under project No. XVP-973, targets
See More
Sweden: MoF proposes automatic exchange of top-up tax information under DAC9
The Swedish Ministry of Finance (MoF) submitted a proposal to the Legislative Council, on 13 November 2025, to introduce new rules for the automatic exchange of Top-up Tax information. The changes align Sweden’s framework with Council Directive
See More
US: IRS extends tax relief for Missouri taxpayers impacted by storms, floods
The US Internal Revenue Service (IRS), in a release (MO-2025-03) on 17 November 2025, announced tax relief for individuals and businesses in parts of Missouri affected by severe storms, straight-line winds, tornadoes, and flooding that began on 30
See More
EU Parliament endorses BEFIT corporate tax framework
The European Parliament has approved Legislative Resolution No. P10_TA(2025)0268 on the Business in Europe Framework for Income Taxation (BEFIT) on 13 November 2025. The resolution introduces a unified framework for corporate taxation across the
See More
Kenya: KEBS imposes standards levy on manufacturers
The Kenya Bureau of Standards (KEBS) issued a notice to manufacturers on 4 November 2025 regarding the implementation of the Standards (Standards Levy) Order 2025, dated 8 August 2025. Under the Order, all manufacturers are required to pay a
See More
Czech Republic: Supreme Administrative Court issues ruling on limits of transfer pricing rules
The Supreme Administrative Court (SAC) of the Czech Republic has issued a ruling on 12 November 2025, concerning a tax dispute involving the company Astemo Czech, s. r. o., and the Appellate Financial Directorate. The ruling includes informal
See More
Belgium extends Pillar 2 supplementary tax return deadline
Belgium’s Federal Public Service (SPF) Finance has announced, on 17 November 2025, an extension to the filing deadline for the annual supplementary national tax return. The law of 19 December 2023 (concerning the introduction of a minimum tax
See More
Argentina: CBU declaration can now be made from the ARCA mobile app
Argentina's tax and customs agency (ARCA) announced that its ARCA mobile app now allows users to register their Uniform Bank Code (CBU) on 10 November 2025. This mobile app will make it easier and faster for citizens to manage payments under the
See More
Estonia calls for Pillar 2 tax flexibility for small EU economies
Estonia announced a call for flexibility in implementing the Pillar 2 global minimum tax during a recent EU finance ministers’ meeting on 13 November 2025, the Ministry of Finance said. The country is among five EU member states that have
See More
Germany: Bundestag approves Pillar 2 amendments
Germany’s lower house of parliament (Bundestag) approved the second revised draft of a law amending domestic Pillar 2 rules and related measures on 13 November 2025. The legislation, formally titled “Law to Amend the Minimum Tax Act and
See More
Cambodia to introduce 20% capital gains tax from 2026
Cambodia’s General Department of Taxation issued Notification No. 34236 on 30 October 2025, confirming that a 20% capital gains tax (CGT) will take effect on 1 January 2026. The tax will apply to six types of assets: leases, investment assets,
See MoreUS: New York weighs corporate tax hike as budget gaps deepen
New York Governor Kathy Hochul is considering whether to raise corporate taxes as the state confronts a sizable budget gap intensified by expected federal funding cuts, a source reported on 14 November 2025. While no proposal has been finalised,
See More
Algeria: MoF announces extended deadlines for global income tax, wealth tax filing declarations
Algeria’s Directorate General of Taxes under the Ministry of Finance has issued Circular No. 69/MF/DGI/LF.2025 on 10 November 2025, notifying taxpayers and tax offices of updated filing deadlines introduced by the Finance Law for 2025 for filing
See More
Slovenia: Government endorse amendments to draft 2026-27 budget implementation act, includes corporate tax increases
During a correspondence session on 15 November 2025, Slovenia’s government endorsed proposed amendments to the draft Act on the Implementation of the Budgets of the Republic of Slovenia for 2026 and 2027. The revisions were prepared in response
See More
Lebanon: MoF extends CIT, income tax deadlines for 2023–24
Lebanon’s Ministry of Finance (MoF) issued Decision No. 899/1 and related measures on 29 October 2025, extending key filing and payment deadlines for corporate income tax (CIT) and income tax obligations for fiscal years 2023 and 2024. The
See More
Romania: ANAF consults Globe Information Return (GIR), notification
Romania’s tax authorities (ANAF) have launched a public consultation on a draft order regarding the approval of the format and content of the forms for the GloBE Information Return (GIR) and the Notification of the obligation to submit the GIR,
See More
Brazil: Senate passes corporate minimum tax, dividend withholding measures
Brazil’s Senate passed Bill 1087/25 on 5 November 2025, which includes various tax measures for companies regarding corporate minimum tax and withholding tax. The tax measures are as follows: Reduction rules for minimum tax Bill 1087/25
See More
Italy gazettes decree on global minimum tax return, payments
Italy’s government has published the Decree of 7 November 2025 from the Ministry of Finance in the Official Gazette on 10 November 2025. The Decree of 7 November 2025 establishes the filing and payment requirements for the global minimum tax,
See More