Hungary: NAV publishes final QDMTT advance payment form on ONYA platform
The 24GLBADO form is required for reporting and paying the QDMTT advance under the country’s implementation of Pillar 2 global minimum tax rules. Hungary's National Tax and Customs Administration (NAV) has published the 24GLBADO form on the
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Argentina: ARCA extends deadline for accessing income tax payment facility
The new deadline is set at 28 November 2025. Argentina's tax authority (ARCA) has announced an extension for taxpayers to join the payment facility regime on 22 October 2025, aimed at regularising income tax balances, including adjustments for
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Kenya: KRA announces fringe benefit, deemed interest rates for Q4 2025
The Kenya Revenue Authority has announced the applicable market and deemed interest rates for the final quarter of 2025, outlining the corresponding withholding tax obligations for employers under the Income Tax Act. The Kenya Revenue Authority
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Hungary: Parliament reviews Autumn Tax Package measures
Hungary’s draft autumn tax package, presented on 14 October 2025, proposes adjustments across corporate, VAT, insurance, retail, and advertisement taxes—including R&D incentives, global minimum tax compliance, reduced VAT on beef,
See MoreHungary: Government presents DAC8, DAC9 implementation bill to parliament
The legislation aims to align Hungarian law with EU directives by regulating crypto-asset reporting and implementing global minimum tax rules. Hungary’s government has presented Bill No. T/12802 on the implementation of DAC8 and DAC9 in the
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Bolivia: SIN extends agricultural unified tax system obligations deadline for 2024 fiscal year
The deadline was extended because agricultural associations requested more time. Bolivia’s tax authority (SIN) has issued Resolution RND 102500000039 on 10 October 2025, granting an extension for obligations related to the Unified
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US: Treasury, IRS provide transition relief for 2025 for businesses reporting car loan interest under the One, Big, Beautiful Bill
The notice provides penalty relief and guidance to certain lenders for new information reporting requirements for car loan interest received in 2025 under the OBBB. The Department of the Treasury and the Internal Revenue Service (IRS) issued
See MoreItaly: Council of Ministers approves 2026 draft state budget, multi-year budget for 2026-28
Italy's 2026 draft budget introduces a new three-year tax credit for businesses in SEZs, extends plastic and sugar tax exemptions until 2026, allocates EUR 100 million for SLZs, and refinances the Nuova Sabatini incentive. Italy’s Council of
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Poland: Parliament approves increased corporate taxes on financial institutions
Poland raised bank corporate tax rates from 2026 and gradually lowered the bank tax for other financial institutions. The Polish parliament (Sejm) approved amendments to the Corporate Income Tax (CIT) Act and related taxes for financial
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Dominican Republic: DGII announces inflation adjustments for September 2025 tax year
The Dominican Republic’s DGII issued Resolution No. DDG-AR1-2025-00007 on 15 October 2025, setting inflation multipliers and exchange rates for the fiscal year ending September 2025. The Dominican Republic’s General Directorate of Internal
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Cyprus: Tax authorities mandate non-resident filing of tax withholding, GHS contributions via TFA system
The Department of Taxation announced that non-residents must submit the Deducted at Source (DAS) Declaration and make related payments exclusively through the TFA system. The Cyprus Tax Department announced, on 6 October 2025, detailing updated
See MoreUS: Maryland court blocks digital Ad tax pass-through
Maryland’s Digital Advertising Tax “pass-through provision” was ruled unconstitutional by US District Court. The US District Court for the District of Maryland issued a final judgment on 15 October 2025 in the case Chamber of Commerce of
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Brazil: National Congress nullifies provisional measures on equity interest, financial entities taxes
Proposed tax changes under PM No. 1.303 will not take effect after the required approval is not secured by the deadline. Brazil's National Congress issued Declaratory Act No. 67 on 15 October 2025, which officially confirmed that Provisional
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Belgium: Council of Ministers approves bill to implement DAC8
The draft law aims to implement the updated EU Directive on tax cooperation, introducing new reporting rules for crypto asset service providers and aligning administrative assistance measures with the revised framework in Belgium. Belgium's
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France proposes reduced surtax for large corporations in draft 2026 budget
For 2026, France intends to maintain the temporary corporate income surtax for large corporations at reduced rates, introduce a wealth tax, speed up the gradual abolition of the CVAE business tax, and revise its global minimum tax
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Singapore: Parliament reviews Finance (Income Tax) Bill 2025, includes new corporate tax relief measures
This legislation proposes numerous amendments to the Income Tax Act (ITA) and the Multinational Enterprise (Minimum Tax) Act (MMTA). Singapore's Parliament is reviewing the Finance (Income Taxes) Bill 2025, which had its first reading on 14
See MoreHungary: NAV Issues draft minimum top-up tax prepayment form
The draft 24GLBADO form is required for reporting and paying the QDMTT advance under the country’s implementation of Pillar 2 global minimum tax rules. Hungary's National Tax and Customs Administration (NAV) has introduced a draft version of
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Italy: MoF issues decree on Pillar 2 reporting, DAC9 compliance
Italy’s Ministry of Finance issued a decree for implementing Pillar 2 global minimum tax reporting obligations and the EU DAC9 Directive, aligned with OECD guidance. Italy’s Deputy Minister of Economy and Finance has signed a decree on 17
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