Switzerland extends loss carryforward period after referendum deadline ends
Switzerland is introducing an extension to the loss carryforward period following the expiry of the referendum period for the implementing Federal Law on 17 April 2026. The Swiss Federal Law on Extending Loss Compensation Periods, adopted on 19
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Austria introduces relief measures to support SMEs, start-ups
The Austrian Federal Government has announced on 16 April 2026 new measures aimed at reducing administrative burden for companies, particularly benefiting small and medium-sized enterprises (SMEs) and start-ups through updated accounting
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France introduces ‘innovative young enterprises’ category, extends tax exemptions to 2028
The French Tax Administration announced, on 15 April 2026, new provisions establishing a distinct category of innovative young enterprises and extending critical tax relief measures through 2028, following the enactment of Law No. 2026-103 of 19
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Bolivia: SIN updates financial statement filing rules, extends corporate tax deadline
Bolivia’s National Tax Service (SIN) has approved Board Resolution (RND) 102600000014, introducing changes to the submission of financial statements, annual reports, and transfer pricing studies, while extending the deadline for the submission of
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Kenya weighs capital gain tax relief on internal corporate restructuring
Kenya's National Assembly is set to consider new legislation that would eliminate capital gains tax on internal company reorganisations, potentially saving businesses millions in restructuring costs. The Income Tax (Amendment) Bill, 2026, tabled
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Brazi: RFB consults on CSLL surcharge regulation updates
Brazil’s tax authority, the Federal Revenue Service (RFB) has launched a public consultation process on 17 April 2026 to amend Normative Instruction RFB No. 2,228/2024, which governs the CSLL Surcharge. Interested parties can submit their
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Croatia publishes final revisions to Corporate Income Tax Ordinance
Croatia has published the amendments to the Corporate Income Tax Ordinance in the Official Gazette No. 39/2026 on 15 April 2026. All key changes previously outlined in the draft released for public consultation have been adopted, with only minor
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Belgium: Constitutional Court upholds tax penalty rules blocking loss deductions
Belgium’s Constitutional Court delivered its decision regarding Case No. 41/2026 of 9 April 2026, following preliminary questions from the Dutch-language Brussels Court of First Instance, the Limburg Court of First Instance (Hasselt division), and
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Malaysia introduces income tax exemption for tour operators
The Malaysian government has issued the Income Tax (Tour Operator Company) (Exemption) Order 2026 on 7 April 2026. The order applies for the year of assessment (YA) 2026 to YA 2027, setting out a targeted tax incentive for qualifying tourism
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Nicaragua expands tax incentives for free trade zone regime
Nicaragua has introduced a major overhaul of its free trade zone framework through Law No. 1278, published in the Official Gazette on 9 April 2026 and signed into law on 8 April 2026. The reform strengthens fiscal incentives for both free trade zone
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Argentina: ARCA introduces simplified tax regime under “tax innocence” approach
Argentina’s tax administration (ARCA) has launched enrollment for a new Simplified Income Tax Regime, marking a significant change in how taxes are assessed on 14 April 2026. The initiative moves away from the traditional assumption of tax
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Netherlands consults stricter anti-dividend stripping rules with 15% net return test
The Dutch Ministry of Finance has initiated a public consultation regarding additional measures to prevent dividend stripping on 16 April 2026. Dividend stripping is a method by which individuals or companies attempt to pay less or no tax on
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Taiwan: Tax bureau clarifies invoicing rules on rental deposits, interest calculation
Taiwan’s Taipei National Taxation Bureau of the Ministry of Finance stated that when businesses rent out property and collect deposits, they must calculate interest on the deposits and issue uniform invoices to report and pay business tax. The
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France: Tax Authority grants penalty relief following corporate tax rate ruling
The French tax administration announced penalty relief for companies on 14 April 2026, that incorrectly claimed a reduced corporate income tax rate, following a landmark decision by the Council of State in March 2025. On 13 March 2025, France's
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Italy: Revenue Agency updates tax codes for transition 5.0 credit, CFC regime
The Italian Revenue Agency has introduced new tax codes to facilitate payments under two distinct fiscal frameworks: the Transition 5.0 plan and the reformed controlled foreign companies (CFC) regime. These updates aim to streamline tax compliance
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Taiwan: Ministry of Finance introduces online filing software for FY 2025 returns
Taiwan’s Taipei National Taxation Bureau, Ministry of Finance has announced that the online filing software for the 114th (2025) fiscal year corporate income tax has been available on the Ministry of Finance’s Electronic Filing and Payment
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Singapore signs GloBE information exchange agreement under Pillar Two
Singapore signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) under Pillar Two of the OECD/G20 Inclusive Framework’s Two-Pillar Solution on 14 April 2026. The agreement establishes a framework
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Kenya: KRA issues guide on income, expense validation for income tax returns
Kenya Revenue Authority (KRA) has published a Step-By-Step Guide for Income and Expense Validations for Income Tax Returns, setting out new validation procedures that will apply from 1 January 2026. The guide explains the validation process first
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