France clarifies tax treatment of management package gains for employees, executives
France's tax authority has published official guidelines (BOI-RSA-ES-20-60-20261015) on 15 October 2026 on how gains from management packages are taxed. The regime is set out in Article 163 bis H of the French General Tax Code (CGI), introduced by
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IMF: Re-thinking taxation for the AI era
On 14 October 2026, at the IMF annual meetings, a forum discussion looked at Rethinking taxation for the AI era. The panel consisted of Adrian Brown, the Founder and CEO at Windfall Trust; Ioana Marinescu, Professor at the University of Pennsylvania
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Taiwan reminds online content creators to review business tax obligations
Taiwan’s National Taxation Bureau of the Central Area, under the Ministry of Finance, said the penalty-exemption period for content creators ended on 30 June 2026. The period applied to the guidance on taxation registration and the filing and
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Greece introduces tax rulings procedure for advance interpretation of tax, customs legislation
The Independent Authority for Public Revenue (AADE) of Greece has introduced a new Tax Rulings (TR) procedure. It allows businesses and individuals to know in advance how the authority interprets tax and customs legislation in relation to specific
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Serbia: National Assembly adopts amendments to personal income tax rules
Serbia's National Assembly has adopted the Law on Amendments and Additions to the Personal Income Tax Law, raising the monthly non-taxable amount for salary tax from RSD 34,221 to RSD 37,369 for full-time employees. Part-time workers receive a
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Taiwan: Tax Bureau clarifies dividend income filing, refunds
Taiwan's Ministry of Finance has issued a notice on 24 September 2026, clarifying the possibility of tax refunds for individuals claiming the tax credit for dividend income. Since the 2018 tax year, individuals receiving dividends or surpluses
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Austria approves tax incentives for people working after pension age
Austria’s National Council approved a bill on 23 September 2026 introducing tax and social insurance incentives for people who continue working after reaching the standard retirement age. The bill provides an activity tax allowance of up to EUR
See MoreSingapore: IRAS updates guidance on tax treatment of employee loan benefits
The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on the tax treatment of Benefits Relating to Loans, setting out the tax rules for interest-free and subsidised interest loans, loans provided to company directors and waived
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Belgium updates tax treatment of structural and regular telework
Belgium’s Federal Public Service for Finance (FPS Finance) has issued Circular 2026/C/84 on 9 September 2026, which updates the employer tax treatment of structural and regular telework under Circular 2021/C/20. Circular 2021/C/20 sets out
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Taiwan clarifies gift tax exclusion rules for charitable and religious donations
Taiwan's National Taxation Bureau of Kaohsiung, operating under the Ministry of Finance, has stated that property donated by individuals to educational, cultural, public welfare, charitable, religious organisations and ancestral worship associations
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South Africa: SARS rules on employee share incentive trust funding, vesting
The South African Revenue Service (SARS) has set out the income tax and capital gains tax treatment of cash grants made to an employee share incentive trust and the subsequent vesting of shares in qualifying employees under Binding Private Ruling
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US: Treasury, IRS issue proposed regulations on employer contributions to Trump Accounts under the Working Families Tax Cuts
The US Department of the Treasury and the Internal Revenue Service (IRS) announced that it issued proposed regulations on 11 August 2026, guiding employers that choose to make contributions to Trump Accounts for employees or their dependents. The
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Singapore updates employee earnings reporting forms for YA 2027
The Inland Revenue Authority of Singapore (IRAS) has updated the Reporting Employee Earnings (IR8A, Appendix 8A, Appendix 8B) forms for Year of Assessment (YA) 2027 (income year 2026), setting out the reporting requirements employers must meet by 1
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Bosnia and Herzegovina extends tax-free employer assistance payments to workers
Bosnia and Herzegovina’s government has adopted amendments to the Regulation on Employer Assistance Payments to Workers in 2026, extending its application until the end of 2026. The amendments were adopted on 28 July 2026 at the proposal of the
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Singapore updates GST guidance on employee fringe benefits
The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on Employee fringe benefits, providing additional clarification on the Goods and Services Tax (GST) treatment of benefits that employers provide to their employees. The
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Finland consults proposed comprehensive tax reforms to boost household incomes, work incentives
Finland's Ministry of Finance has initiated a public consultation on sweeping amendments to income taxation and the Income Tax Act, designed to strengthen purchasing power and encourage employment. The package targets a EUR 230 million reduction in
See MoreFinland proposes retroactive 2026 individual tax relief, includes higher household credits
Finland’s Ministry of Finance has announced that the government has submitted a proposal on 11 June 2026 to Parliament to amend the Income Tax Act. The changes concerning individuals are intended to take effect retroactively from the beginning of
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Belgium advances individual income tax reforms: Raises tax-free allowances, revises self-employed deductions
Belgium’s Financial and Economic Committee of Parliament has adopted an individual income tax reform bill (Bill No. 56 1243/005) on 16 June 2026, introducing several key changes, including higher tax-free thresholds, a gradual elimination of
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