Belgium: Parliament approves DAC9 law on Pillar Two tax information exchange
The Belgian Chamber of Representatives approved a law implementing Council Directive (EU) 2025/872 of 14 April 2025 (DAC9) on 22 October 2026. The directive establishes rules for the automatic exchange of information on Top-up Tax Information
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Brazil simplifies consumption tax compliance for small businesses
Brazil is putting its Consumption Tax Reform into effect, and the new system brings extra paperwork for small operators. Many of them run one-person businesses with little time or staff to handle it. The federal government responded with two new
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Argentina: ARCA launches new corporate income tax web service
Argentina’s tax authority (ARCA) announced on 19 October 2026 that it has launched the Corporate Income Tax Web service, an online platform for preparing and filing annual corporate income tax returns. Companies with fiscal years ending in June
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Hungary: NAV publishes 2025 global minimum tax return form
Hungary’s tax and customs administration (NAV) published Form 25GLBADO on the ONYA platform on 21 October 2026 for the declaration and payment of the additional taxes that secure the global minimum tax level, along with the recognised domestic
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Uruguay 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,
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US 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
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Hong Kong: IRD extends 2025-26 profits tax filing deadlines
Hong Kong’s Inland Revenue Department (IRD) has extended the filing deadlines for 2025/26 Profits Tax returns with Accounting Date Code ‘M’, providing businesses and tax representatives with additional time to meet their tax compliance
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Kazakhstan collects tax payments from Pinduoduo, and Anthropic, restricts Farfetch access
Kazakhstan has collected KZT 8 billion in taxes from two foreign technology companies. The State Revenue Committee of the Ministry of Finance announced the payments on 19 October 2026. Payments from Pinduoduo and Anthropic Pinduoduo paid KZT
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Australia introduces draft legislation to implement crypto-asset reporting, expanded CRS requirements
The Australian government released draft legislation on 15 October 2026 to implement the OECD Crypto-Asset Reporting Framework (CARF), introducing domestic crypto-asset reporting and expanding Australia's Common Reporting Standard (CRS). The
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Malaysia updates guidelines on tax treatment of foreign capital gains
The Inland Revenue Board of Malaysia (IRBM) has issued amended technical guidelines dated 29 September 2026 on the tax treatment of gains from the disposal of foreign capital assets received in Malaysia. Prior to 1 January 2024, gains from the
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Kenya gazettes 2026 significant economic presence tax regulations
Kenya has released the Income Tax (Significant Economic Presence Tax) Regulations 2026. The regulations were issued by the Cabinet Secretary for the National Treasury on 12 August 2026 and gazetted on 18 September 2026. Introduced under the Tax
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Belgium formalises extension of supplementary national tax return deadlines
Belgium’s tax authority (FPS Finance) announced that it adopted a legislative amendment that postpones the deadline for filing supplementary national tax returns. The Finance and Budget Committee approved the change on 2 October 2026, under
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Algeria: Finance Bill 2027 proposes stricter digital reporting, new investment incentives
Algeria’s Council of Ministers approved the Finance Bill for 2027 on 4 October 2026, which introduces significant updates to the nation's tax regulations and corporate reporting duties. The bill was presented by the Minister of Finance on 12
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US: 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
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Italy: Tax Authorities clarify two-year preventive tax agreement rules
The Italian tax authorities issued Circular No. 8/E on 6 October 2026, which provides systematic operational guidance on the Two-Year Preventive Composition Procedure (Concordato Preventivo Biennale, CPB). Originally introduced by Legislative
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Belgium: Parliament committee adopts draft DAC9 legislation
Belgium’s Parliament’s Financial and Budgetary Committee adopted the draft legislation implementing DAC9 (Directive 2011/16/EU as amended by Council Directive (EU) 2025/872) on 2 October 2026. The legislation has a dual purpose: it transposes
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Slovak Republic issues 2026 corporate, individual tax return forms and filing instructions
The Slovak Republic’s Ministry of Finance has issued a series of notifications on tax return forms and related instructions applicable to tax years ending on or after 31 December 2026, for filings due in 2027. Notification No.
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Latvia: SRS issues guidance on controlled transaction reporting
Latvia’s State Revenue Service (SRS) updated its corporate income tax guidance page on 18 September 2026 with new Guidelines on completing controlled transaction reports. The guidelines detail the mandatory requirements, specific filing
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