Poland proposes higher corporate tax rates in 2027 draft budget
Poland’s government has approved a draft 2027 budget on 28 August 2026 with projected total tax revenues of PLN 622.4 billion for 2027, representing a PLN 57.8 billion increase over 2026's expected performance. The budget plan, prepared under the
See More
Chile: SII opens payment options for unpaid 2020–2021 solidarity loans
Chile’s tax authority (SII) has launched a new repayment pathway, on 25 August 2026, for taxpayers with outstanding Solidarity Loan instalments. Beginning 14 September, eligible individuals can request a payment voucher through sii.cl, followed by
See More
US: IRS urges extension filers to submit 2025 tax returns using IRS Free File
The US Internal Revenue Service (IRS) has issued a release urging taxpayers who received filing extensions to use IRS Free File to submit their 2025 federal tax returns as soon as possible, ahead of the 15 October 2026 deadline. IRS Free File
See More
US: Treasury, IRS consults proposed immigration-status restrictions on refundable tax credits
The US Department of the Treasury and the Internal Revenue Service (IRS) proposed regulations (REG-119882-25) on 20 August 2026 that would extend federal immigration-status restrictions to the refundable portions of four tax credits. The proposed
See More
Argentina extends individual and undivided estates income tax filing, advance payment deadlines
Argentina’s tax authority (ARCA) announced, on 25 August 2026, that it has extended the deadline for filing income tax returns for individuals and undivided estates until 22 September 2026. This extension was implemented through General
See More
Chile: SII extends deadline for taxpayers with outstanding solidarity loan debts
Chile's Internal Revenue Service (SII) announced, on 20 August 2026, that it has given 900,000 individual low-income taxpayers an additional three months to settle their tax obligations related to unpaid Solidarity Loan instalments from 2020 and
See MoreUS: IRS launches digitally authenticated tax compliance report for individual taxpayers
The US Internal Revenue Service (IRS) announced on 20 August 2026 that a digitally authenticated Tax Compliance Report is available through the IRS Individual Online Account. Taxpayers can securely obtain and download the report when applying for
See More
Switzerland to introduce individual taxation in 2032
Switzerland will introduce individual taxation from 2032 after the Federal Council decided on 19 August 2026 to use the latest date permitted under the Federal Act on Individual Taxation. The decision gives the cantons additional time to make the
See MoreUS: Treasury, IRS propose eligibility rules for refundable individual tax credits
The US Treasury and IRS issued the proposed regulations on 18 August 2026. The rules would apply the eligibility requirements under the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA) to the refundable portions of
See More
Slovak Republic clarifies corporate minimum tax rules, offers 50% reduction for 20% disabled workforce
The Financial Administration of the Slovak Republic has published new guidelines on the minimum tax applicable to legal entities, taking into account amendments introduced by Law 261/2025 of 24 September 2025. The guide explains the Slovak
See More
China: New offshore trust tax forces wealthy to reassess holdings
China’s tax authorities have implemented a 20% levy on offshore trust structures, creating immediate pressure on wealthy mainland investors to recalculate their liabilities and restructure holdings. The new rules, introduced in late July 2026,
See More
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
See More
US consults guidance on rollovers between retirement plans, individual retirement accounts
The Department of the Treasury and the Internal Revenue Service (IRS) announced on 12 August 2026 that it has provided guidance to simplify and standardise the rollover process by issuing sample forms for direct rollovers to or from a retirement
See MoreUS announces tax relief for individuals, businesses in Northern Mariana Islands affected by typhoon
The US Internal Revenue Service (IRS) has announced, on 7 August 2026, tax relief for individuals and businesses in the Commonwealth of the Northern Mariana Islands affected by Super Typhoon Bavi that began on 4 July 2026. These taxpayers now have
See MoreUS: 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
See MoreChile: SII seeks repayment of CLP 553 billion in pandemic loan instalments granted in 2020, 2021
Chile’s tax authority (SII) announced on 13 August 2026 that around 1.07 million people who received pandemic relief loans through Chile's solidarity loan programme face repayment demands after failing to file tax returns during the 2022–2026
See More
Italy: Omnibus tax decree, reshapes corporate tax, VAT, compliance rules
The Italian Revenue Agency has announced that it published Legislative Decree No. 148 of 7 August 2026 (the Omnibus Tax Decree) in the Official Gazette on 11 August 2026. This follows the Italian government's approval of a sweeping 37-article tax
See More
Ghana: Parliament passes income tax bill raising presumptive tax threshold
Ghana’s Parliament has passed the Income Tax (Amendment) Bill, 2026, amending the Income Tax Act, 2015 (Act 896) to revise personal income tax bands for resident individuals and raise the turnover threshold for the presumptive tax regime. The
See More