Bosnia and Herzegovina updates withholding tax rules, introduces new compliance forms for 2026
The Federation of Bosnia and Herzegovina has introduced updated withholding tax legislation, effective 1 January 2026, aimed at clarifying taxpayer obligations and strengthening reporting requirements. The amendments refine the definition of a
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Qatar: GTA announces amendment to withholding tax forms
Qatar’s General Tax Authority (GTA) announced an amendment to the withholding tax forms on 26 November 2025, adding a field for the contract notification reference number issued through the “Tax” system, in addition to the contract reference
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Zimbabwe: Government announces 2026 budget, proposes digital services withholding tax
Zimbabwe’s Ministry of Finance, Economic Development, and Investment Promotion (MoFEDIP) has presented the 2026 national budget to the Parliament on 27 November 2025, proposing higher VAT rates and digital service withholding taxes. The
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Brazil gazettes minimum tax on individuals, dividend withholding tax measures
Brazil published Law No. 15.270 in the Official Gazette, enacting several tax measures for companies, including a corporate minimum tax and withholding tax on dividends, on 27 November 2025. This follows after Brazil’s Senate passed Bill
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Belgium: Government reaches deal on multi-annual budget for 2026, raises corporate tax
Belgium’s government reached a budget agreement for 2026 on 24 November 2025 after months of tense negotiations, Prime Minister Bart De Wever announced. Following a Christmas deadline he set for his five-party coalition, he reached a deal that
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Poland: Parliament extends withholding tax exemption for foreign investors, aligns law with EU rules
Poland's lower house of parliament (Sejm) approved an amendment to the Corporate Income Tax (CIT) Act to align national tax rules with European Court of Justice rulings on the taxation of investment and pension funds on 6 November 2025. The
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Bolivia: Chamber of Deputies considers 2026 state budget proposal
Bolivia’s Executive Branch has submitted the 2026 General Budget Bill to the Chamber of Deputies on 31 October 2025, outlining a series of targeted tax incentives to reduce the cost of public debt operations conducted in foreign capital
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Saudi Arabia: ZATCA reminds firms of withholding tax forms submission deadline
The Saudi Zakat, Tax, and Customs Authority (ZATCA) has reminded establishments subject to Withholding Tax in the Kingdom to submit their October 2025 withholding tax forms by 10 November. This announcement was made on 5 November
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Brazil to apply 10% dividend withholding tax
Brazil’s Federal Senate has approved Bill 1.087/2025, introducing a 10% withholding tax on dividends paid to foreign entities, effective for fiscal years starting after 1 January 2026. Exemptions include profits calculated until 2025 and
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Belgium grants withholding tax relief on non-resident payments for leasing tangible assets
Belgium’s Federal Public Service (SPF) Finance published a Royal Decree on 31 October 2025, which eliminates the withholding tax on payments for renting or leasing tangible movable property, effective from 1 November 2025. Previously, Belgian
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Nigeria to levy withholding tax on short-term security interest
RF Report Nigeria's tax authority, the Federal Inland Revenue Service (FIRS), has issued a directive mandating banks, stockbrokers, and other financial institutions to apply a 10% withholding tax on interest earned from investments in short-term
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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 MoreBrazil: 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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Ethiopia: MoF announces 2025-26 budget, includes alternative minimum tax
Ethiopia's 2025–26 budget introduces major tax reforms, including an alternative minimum tax, revised personal and business income tax rates, digital economy taxation, withholding rules, cash transaction limits, and new measures for corporate
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Poland: Council of Ministers broadens withholding tax relief for foreign investors, pension funds to align with EU rules
The amendment adapts Poland’s CIT regulations to the rulings of the CJEU concerning investment and pension funds. Poland’s Council of Ministers has adopted a draft amendment to Poland's Corporate Income Tax (CIT) Act on 14 October 2025,
See MoreBrazil: Chamber of Deputies rejects higher taxes on equity interest, financial entities
Proposed tax changes under PM No. 1.303 will not take effect after failing to secure the required approval by the deadline. Brazil's Chamber of Deputies did not approve Provisional Measure (PM) No. 1.303 issued on 11 June 2025, which proposes
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Costa Rica: DGT revises real estate transfer withholding tax
Resolution No. MH-DGT-RES-0051-2025 repeals the 2% withholding tax for residents on real estate gains while keeping the 2.5% final withholding tax for non-residents. Costa Rica tax administration (DGT) published Resolution No.
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El Salvador: DGII introduces Form F-935 to report withholding taxes by foreign agents, individuals, entities
The notice instructs foreign agents to report all withholding taxes on the Form by the 15th of the month after the taxes were withheld. El Salvador’s tax administration (DGII) released a notice on 30 September 2025, introducing Form F-935 for
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