Slovak Republic publishes legislation to enact DAC9, Pillar 2 administrative guidance
The Slovak Republic published Law No. 291/2025 on 21 October 2025 in the Official Gazette on 10 November 2025, implementing Council Directive (EU) 2025/872 of 14 April 2025 (DAC9). DAC9 introduces rules that allow the central filing of the Top-up
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Kenya: KRA to cross-check tax returns against official data sources
The Kenya Revenue Authority announced on 11 November 2025 that, beginning 1 January 2026, it will start cross-checking income and expenses reported in both individual and non-individual tax returns against specific data sources. Validation of
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Brazil: RFB extends deadline for tax settlement programs
Brazil’s Federal Revenue Service (RFB) has extended the deadline for taxpayers to join tax settlement programs under Public Notices RFB No. 4/2025 and 5/2025 on 10 November 2025. The extension was formalised by Ordinance RFB No. 600/2025,
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Brazil to make electronic tax domicile mandatory for all companies from 2026
As part of the Consumption Tax Reform (RTC), Brazil’s Federal Revenue Service announced that all legal entities will be required to use the Electronic Tax Domicile (DTE) as their official communication channel beginning 1 January 2026. Under
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Netherlands: Government proposes aligned DAC9, DAC8 implementation date
The Netherlands government has submitted an amendment aligning the effective date of the DAC9 implementation bill (Directive 2025/872) with the bill introducing DAC8 (Directive 2023/2226). The updated amendment was released on the Ministry of
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Australia: ATO clarifies hybrid mismatch rules, updates guidance reflecting adoption of Pillar 2 framework
The Australian Taxation Office (ATO) has revised its guidance on the Hybrid Mismatch rules, clarifying how the provisions operate and when they are triggered on 4 November 2025. The key updates relate to Australia’s adoption of the Pillar Two
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Kenya: KRA launches automated payment plan for tax liabilities
The Kenya Revenue Authority has released a public notice announcing the rollout of automated payment plans for outstanding tax liabilities on 10 November 2025. Roll-out of Automated Payment Plan for Tax Liabilities The Kenya Revenue Authority
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Malaysia: IRB issues guidance on taxation of asset-backed securitisations
The Inland Revenue Board of Malaysia has issued Public Ruling No. 3/2025 on 4 November 2025, clarifying the tax treatment of Asset-Backed Securitisation (ABS) transactions, including those related to sukuk structures. The ruling offers
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Italy: MoF issues decree on global minimum tax return, payments
Italy’s revenue agency has announced, on 10 November 2025, that the Ministry of Finance’s Decree of 7 November 2025 has been issued, establishing the filing and payment requirements for the global minimum tax, including the Income Inclusion Rule
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Germany: Bundestag approves draft law to implement DAC8 crypto reporting rules
Germany’s lower house of parliament (Bundestag) approved the draft law (KStTG) on 5 November 2025, aimed at implementing the EU’s DAC8 directive on the taxation of digital financial products, including crypto assets. Under the draft law,
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Argentina: ARCA revises tax, customs payment terms
The Argentine Tax Authority (ARCA) has revised the conditions of the payment facility for outstanding tax and customs obligations, established initially under General Resolution No. 5711/2025 in June 2025. This announcement was made on 22 October
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Nigeria: FIRS calls on major taxpayers to adopt e-invoicing, electronic fiscal systems
Nigeria's Federal Inland Revenue Service (FIRS) issued a follow-up public notice on 6 November 2025, noting the steady progress recorded since the commencement of the National e-Invoicing and Electronic Fiscal System (EFS) on 1 August 2025. A
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Portugal: Parliament approves corporate tax cuts from 2028
Portugal’s parliament has gazetted Law No. 64/2025 on 7 November 2025, reducing corporate income tax rates. Under the new law, the standard corporate income tax (CIT) rate will decrease to 17% for tax periods commencing on or after 1 January
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Malawi: MRA extends transition period for electronic invoicing system
The Malawi Revenue Authority (MRA) announced on 4 November 2025 an extension of the transitional period for implementing the Electronic Invoicing System (EIS) from 1 November 2025 to 1 February 2026. This decision follows feedback from taxpayers
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Poland: MoF consults draft GloBE information return form
Poland’s Ministry of Finance (MoF) has initiated a public consultation on 5 November 2025 regarding the draft of the GloBE Information Return (GIR) form, developed under Article 133 of the Act of 6 November 2024 on the Top-Up Taxation of
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Canada: Ontario unveils 2025 tax measures, maintains unchanged corporate tax rates
Ontario's Finance Minister released the 2025 Fall Economic Statement, also known as the “2025 Ontario Economic Outlook and Fiscal Review,” on 6 November 2025. It maintains corporate tax and personal income tax unchanged while introducing several
See MoreNigeria: NIPC introduces new economic development tax incentive regime
The Nigerian Investment Promotion Commission (NIPC) announced on 5 November 2025 that applications for the Pioneer Status Incentive (PSI) would close on 10 November 2025, ahead of the rollout of the new Economic Development Tax Incentive (EDTI)
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US: Minnesota revises tax forms due to One Big Beautiful Bill Act (OBBBA) nonconformity
The US State of Minnesota has updated its draft tax forms and instructions for 2024 and 2025 to reflect federal tax changes from the One Big Beautiful Bill Act (OBBBA) passed in July 2025. However, as of 1 May 2023, Minnesota's tax code conforms
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