IMF Report on Canada Recommends Tax Changes
On 21 January 2026 the IMF issued a report following consultations with Canada under Article IV of the IMF’s articles of agreement. The report notes that Canada is adjusting the significant trade shock caused by US tariff increases and the limited
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Indonesia: DJP establishes specific criteria for identifying domestic, foreign tax subjects
Indonesia's Directorate General of Taxation (DJP) issued Regulation PER-23/PJ/2025, which was enacted on 9 December 2025, establishing the specific criteria for identifying domestic and foreign tax subjects. It defines domestic subjects as
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Panama: MEF to dissolve thousands of suspended companies starting February 2026
The Ministry of Economy and Finance (MEF) announced on 23 February 2026 that it will launch a major initiative to dissolve suspended legal entities, reinforcing Panama's commitment to legal and financial transparency while meeting international
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Bolivia unveils major tax relief programme to ease business burden
The Bolivian government introduced the Transparency and Tax Relief Bill on 19 February 2026, marking a significant overhaul of the country's tax system aimed at helping entrepreneurs and businesses overcome crippling debts and administrative
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EU: Commission authorises Greek state aid programme to strengthen cleantech, green industrial goals
The European Commission has approved a EUR 400 million Greek State aid scheme to support strategic investments that add clean technology (cleantech) manufacturing capacity in line with the objectives of the Clean Industrial Deal on 24 February
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Belgium: Government proposes higher securities tax, dividend withholding for SMEs in Omnibus Bill
Belgium’s government submitted an Omnibus Bill No. 56 1378/001 to parliament on 23 February 2026, proposing several tax amendments, including an increase in the annual tax on securities accounts and a higher dividend withholding tax rate for
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Mexico introduces tax incentive for films, AV productions
Mexico has published a decree granting a tax incentive for film and audiovisual production in the Official Gazette on 16 February 2026. The government aims to align its creative industry with international standards, including cash rebates and tax
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Taiwan highlights common errors in corporate income tax filings
The Northern District National Taxation Bureau of the Ministry of Finance issued guidance yesterday, 24 February 2026, ahead of the filing period for the 2025 Profit-Seeking Enterprise Income Tax Return and the 2024 Undistributed Earnings Return,
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Malaysia: MIDA introduces new incentive framework from March 2026
The Malaysian Investment Development Authority (MIDA) has launched the New Incentive Framework (NIF), which goes into effect on 1 March 2026 for manufacturing and later in Q2 2026 for the services sector. The NIF adopts an outcome-based and
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Argentina updates special regime for major investments
Argentina issued Decree 105/2026 on 18 February 2026, extending the registration deadline for the Special Incentive Scheme for Large Investments (RIGI), approved in June 2024. The decree updates specific regulatory frameworks to better
See MoreBelgium mandates electronic filing for in-scope intermediary, recognised representative legal entities
Belgium’s tax authority announced, in the Official Gazette no. 2026001356 of 23 February 2026, that Belgian intermediary legal entities and Belgian recognised representative legal entities are required to file annual tax returns on securities
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Malta exempts certain entities from Pillar Two filing requirements
Malta’s government has issued amendments to the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups, Subsidiary Legislation 123.212, under Legal Notice 48 of 2026, published on 20
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Jamaica: TAJ extends corporate income tax filing deadline
Jamaica’s tax administration (TAJ) announced, on 19 February 2026, that it will introduce separate due dates for the filing of Final Income Tax and Assets Tax Returns, beginning with the Year of Assessment 2025. Under a proposed amendment to
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IMF Working Paper: Benefits of Setting Up a Large Taxpayer Office
On 20 February 2026 an IMF working paper was published with the title Who Pays When Tax Administration Improves? Revenue, Compliance, and Behavioural Responses to Georgia’s Large Taxpayer Office. The authors, J. Atsebi, M. Chikviladze, M. Das, E.
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Romania: ANAF to revise withholding tax reporting requirements
Romania’s tax authority, the National Agency for Fiscal Administration (ANAF), has issued an Order No. 179/2022 on 16 February 2026 to modify the reporting requirements for Form 205, the "Informative Declaration on Withholding Tax and Investment
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France enacts 2026 Finance Law, introduces exceptional contributions for large corporations
France has enacted Finance Law for 2026 (Law No. 2026-103) and published it in the Official Journal of the French Republic on 20 February 2026. Before promulgation, the Constitutional Court reviewed the legislation and validated most of its
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Poland: Senate considers DAC8 crypto-asset reporting, DAC9 centralised top-up tax filing rules
Poland's Senate is examining draft legislation to implement two EU directives on administrative cooperation in taxation — DAC8 and DAC9 — following its approval by the Committee on Budget and Public Finance on 18 February 2026. Poland, along
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Brazil: RFB extends deadline for cooperative tax compliance programme
Brazil's Federal Revenue Service (RFB) announced yesterday, 19 February 2026, that it has extended the application deadline for the inaugural edition of its Cooperative Fiscal Compliance Programme — known as Confia — to 20 March 2026, following
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