Hong Kong strengthens tax treaty network to enhance regional competitiveness, including incentives for corporate treasury centres
Hong Kong is accelerating efforts to expand its tax agreement framework following the signing of its 57th Comprehensive Avoidance of Double Taxation Agreement with Barbados in March 2026. Financial Services and Treasury Secretary Christopher Hui
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Chile: SII updates rules on dividend tax credits for Chinese shareholders
The Chilean tax authority (SII) issued Letter Ruling No. 794 on 15 April 2026, addressing how Chilean companies should handle dividend withholding taxes when distributing profits to Chinese resident shareholders, particularly when the company has
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Singapore: IRAS updates tax framework for Variable Capital Companies in fourth edition guide
The Inland Revenue Authority of Singapore (IRAS) issued an updated e-Tax Guide, Tax Framework for Variable Capital Companies (Fourth Edition) on 22 April 2026. This e-Tax Guide sets out the tax framework for Variable Capital Companies (VCCs), a
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Brazil to regulate critical minerals without tax incentives
Brazil plans to regulate its critical minerals sector without offering new tax breaks, Finance Minister Dario Durigan announced on Friday, 24 April 2026, emphasising the country's focus on national sovereignty and domestic value addition. Durigan
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Netherlands to launch digital platform for Pillar Two tax submissions in June 2026
The Dutch Tax and Customs Administration has announced that digital services for Pillar Two global minimum tax filings will go live from 1 June 2026, targeting large multinational enterprises. The Netherlands' Minimum Tax Act 2024, effective from
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Angola: AGT waives SAF-T accounting file penalties for 2025
Angola's General Tax Administration (AGT) has announced that taxpayers will not face penalties for failing to submit their SAF-T accounting files for the 2025 financial year, making compliance voluntary for this period. The decision follows the
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Italy: Revenue Agency approves IRAP refund procedures for banks, financial institutions
The Italian Revenue Agency published Provision Prot. n. 123184/2026 on 22 April 2026, which outlines the formal procedures for claiming a refund or utilising compensation for the portion of Regional Tax on Productive Activities (IRAP) paid on
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Spain to open Pillar Two notification filings under Global Minimum tax rules
Spain will open the first global information reporting (GIR) and notification filing window under its Pillar Two framework on 30 April 2026, marking a key compliance milestone for multinational groups subject to the global minimum tax rules. The
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Bolivia updates corporate tax and transfer pricing reporting rules, extends 2025 filing deadlines
Bolivia’s National Tax Service (SIN) has issued Resolution No. 102600000014 on 16 April 2026, marking a significant shift toward the full digitalisation of financial and tax data. These updates specifically refine how businesses handle their
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Finland: Government cuts corporate tax in fiscal plan for 2027–2030
The Finnish government has announced the economic plan for the years 2027–2030 on 22 April 2026. Key measures include tax incentives for households and businesses, significant investments in infrastructure and housing, and a strategic focus on
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Argentina introduces new incentives for micro, small, medium-sized entities
The Argentine government’s Executive Branch has issued regulations to implement the new tax incentives regime (RIMI) for productive investments by micro, small, and medium-sized enterprises with the publication of Decree No. 242/2026 under Law No.
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Philippines: SEC extends 2025 annual financial statements filing deadlines
The Philippine Securities and Exchange Commission (SEC) extended the filing deadlines for 2025 annual financial statements (AFS) and related corporate reports on 14 April 2026. This extension aligns with a simultaneous announcement by the Bureau
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Algeria extends CIT, PIT, transfer pricing filing deadlines for 2025 fiscal year
Algeria's tax authority, the General Directorate of Taxes (DGI) has granted taxpayers additional time to file their annual income tax returns for the 2025 fiscal year, according to an announcement on 16 April 2026. The filing deadline for annual
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Qatar: GTA extends tax return submission deadline for the 2025 tax year
Qatar’s General Tax Authority announced, on 22 April 2026, an extension of the deadline for submitting the tax return for the 2025 tax year. The new deadline is set for 30 June 2026. The initiative aims to support taxpayers and enhance tax
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New Zealand releases guidance on tax treatment of sponsorship arrangements
New Zealand’s Inland Revenue has issued Interpretation Statement IS 26/10 on the income tax implications of providing sponsorship on 20 Apr 2026, replacing and updating IS3229 Deductibility of sponsorship expenditure. The statement explains how
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Brazil: RFB consults substance-based tax incentive safe harbour rules
Brazil's Federal Revenue Service has initiated a public consultation on significant amendments to Normative Instruction RFB No. 2.228, issued on 3 October 2024. The proposed changes aim to align the country's qualified domestic minimum top-up tax
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Australia: ATO revises tax filing rules, deadlines, and deferral guidance
The Australian Taxation Office (ATO) on 16 April updated Practice Statement PS LA 2011/15, which outlines tax filing obligations, due dates, and deferral provisions. The revision expands the list of exceptional or unforeseen circumstances under
See MoreItaly streamlines tax rules under new PNRR law
Italy’s Revenue Agency has announced that it has enacted Law no. 50 of 20 April 2026, converting Decree Law no. 19/2026, which introduces significant tax simplifications as part of the National Recovery and Resilience Plan (NRRP)
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