Chile approves Capital Markets Reform Bill, introduces tax incentives for investment funds, holding companies
Chile’s Chamber of Deputies has approved the Capital Markets Reform Bill (MK4, Boletín No 18,643-05) in its first constitutional stage on 27 October 2026. The legislation was then moved to its second constitutional stage before the Senate Finance
See MoreBolivia: SIN extends RAU tax filing, payment deadline
Bolivia’s tax agency, the National Tax Service (SIN), announced on 2 November 2026 that agricultural producers now have until 30 November 2026 to file their tax returns and pay the Unified Agricultural Regime (RAU) for fiscal year 2025. The
See MoreUS: IRS extends tax deadlines for Texans affected by July storms
The US Internal Revenue Service (IRS) has announced tax relief on 27 October 2026 for individuals and businesses hit by severe storms in parts of Texas that began on 14 July 2026. Eligible taxpayers now have until 1 February 2027 to file certain
See MoreBolivia extends transfer pricing, corporate tax filing and payment deadlines for FY June 2026
Bolivia’s National Tax Service (SIN) announced, on 29 October 2026, that it has extended the Corporate Income Tax (IUE) filing and payment deadline to 30 November 2026 for taxpayers with a fiscal year ending on 30 June 2026. The extended
See MoreKenya introduces new withholding tax rules
Kenya issued the Income Tax (Withholding Tax) Rules 2026 under Legal Notice No. 167, establishing procedures for calculating, deducting, declaring and remitting withholding tax, along with dispute resolution and recovery mechanisms. The rules are
See MoreCyprus extends Pillar Two global minimum tax filing, payment deadlines for FY 2023–24
The Cyprus Tax Department has announced an extension of the filing and payment deadlines under the Pillar Two global minimum tax rules for the first fiscal year, defined as a fiscal year commencing between 31 December 2023 and 30 December 2024. The
See MoreKenya: KRA increases fringe benefit and deemed interest rates to 9%
The Kenya Revenue Authority (KRA) has issued a public notice on 22 October 2026 on the market interest rate for fringe benefit tax purposes and the deemed interest rate for certain non-resident loans for October, November, and December 2026, which
See MoreUruguay issues decree introducing domestic minimum top-up tax
Uruguay’s government’s Executive Branch issued a decree on 16 October 2026, yet to be published in the Official Gazette, establishing the domestic minimum top-up tax (DMTT) (Impuesto Mínimo Complementario Doméstico or IMCD) regulations,
See MoreUS extends tax deadlines for disaster-affected taxpayers in eight jurisdictions
The US Internal Revenue Service (IRS) has extended tax filing and payment deadlines for individuals and businesses affected by natural disasters in Alabama, Florida, Guam, New Mexico, Wisconsin, Ohio, Nebraska, and West Virginia. The relief covers
See MoreGreece proposes abolishing business levy for legal entities in 2027 draft budget
Greece’s Ministry of National Economy and Finance submitted the draft state budget for 2027 to the Parliament on 5 October 2026. It projects economic growth of 2.3% next year, up from an estimated 2.0% in 2026. The draft includes tax cuts for
See MoreUS: IRS further extends relief for taxpayers affected by conflict in Israel through September 2027
The US Internal Revenue Service (IRS) announced, on 30 September 2026, new tax relief for individuals and businesses impacted by the ongoing conflict in Israel. The agency is postponing tax filing and payment deadlines until 30 September 2027 for
See MoreSri Lanka: IRD reminds businesses, Individuals of 2025/26 tax deadline
Sri Lanka's Inland Revenue Department (IRD) has reminded taxpayers that the last date for final payment of income tax for the Year of Assessment 2025/2026 falls on 30 September 2026, and has urged them to make payments on or before the
See MoreSenegal: Draft 2026 Amending Finance Bill proposes economic solidarity contribution on e-money operators
Senegal's General Directorate of the Budget published the draft Amending Finance Bill for 2026, which details a significant restructuring of the national budget. The government outlines a revised fiscal strategy necessitated by international
See MoreUS: IRS extends tax deadlines for businesses, individuals affected by Hawaii County earthquake
The US Internal Revenue Service (IRS), in a release on 10 September 2026, announced tax relief for residents and businesses affected by the earthquake that struck Hawaii County starting on 22 May 2026. The federal government issued a disaster
See MoreCanada: Supreme Court rejects Husky Energy bid to challenge dividend tax ruling
The Supreme Court of Canada has dismissed Husky Energy Inc.'s application for leave to appeal on 3 September 2026. The decision upholds a 2025 Federal Court of Appeal ruling that blocked the company from using a tax treaty loophole to reduce
See MoreItaly clarifies tax treatment of blockchain-based financial instruments
The Italian Revenue Agency clarified, on 10 September 2026, that companies managing digital registers for blockchain-based financial instruments cannot operate as traditional banks under tax law. In response to question no. 170/2026, the Agency
See MoreUS: IRS extends tax deadlines for Indiana taxpayers affected by severe storms
The US Internal Revenue Service (IRS) announced tax relief on 2 September 2026 following FEMA's disaster declaration for Indiana counties affected by severe storms, straight-line winds, tornadoes, and flooding that struck on 11 August
See MoreBrazil: RFB launch withholding tax settlement program for non-resident investor disputes
Brazil’s tax authority, the Federal Revenue Service (RFB) and the Attorney General's Office for the National Treasury (PGFN) have released the Joint Transaction Notice PGFN/RFB No. 4/2026 on 4 September 2026, establishing a settlement framework
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