Australia: ATO updates guidance on monthly GST reporting, extends authority to mandate switch for non-compliant businesses
The Australian Taxation Office (ATO) has updated its guidance on changing to monthly GST reporting, including new guidance on voluntarily switching GST reporting. It has also revised its guidance on when it may change a business's GST reporting
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Canada consults transfer pricing documentation amendments, various other tax measures
Canada's Department of Finance has released draft legislative proposals for public consultation on 23 July 2026 to implement a range of previously announced tax measures, along with other technical amendments to the country's tax
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Italy introduces new tax codes for VAT recovery, entertainment tax, and air taxi levies
The Italian tax authority has issued three new tax codes through Resolution No. 28 on 23 July 2026 to streamline payment of taxes, interest, and penalties following recovery actions. The codes enable taxpayers to remit these amounts via the F24 and
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Hungary: NAV cuts corporate allowances and tax types to meet RRF commitments, scraps trust and foundation tax exemptions
Hungary’s government has submitted Draft Law T/387 to the parliament on 17 July 2026 to implement commitments under the Recovery and Resilience Facility (RRF) plan by August 31, 2026, alongside other government programs. This legislative
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Poland raises e-cigarette excise tax to PLN 50 per unit, closes design loopholes
Poland's Council of Ministers approved an amendment to the Excise Duty Act on 21 July 2026, closing loopholes in how the government taxes e-cigarettes and vaping equipment. The new rules treat all vaping devices the same way regardless of their
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Netherlands consults bill targeting compliance simplifications, adjustment of reorganisation facilities, hybrid entity changes
The Dutch government has put forward a comprehensive legislative package designed to refine the Income Tax Act 2001, the Corporate Income Tax Act 1969, the Successions Act 1956, and other tax frameworks. Following this, the government has opened a
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Italy clarifies no gift or inheritance tax on trust dissolution without beneficiary transfer
The Italian Revenue Agency confirmed on 17 July 2026 that dissolving a trust and returning assets to the settlor triggers no gift or inheritance tax, provided no beneficiaries receive the property. Response no. 146 of 16 July 2026 clarifies a
See MoreNetherlands consults sugar tax reforms, proposes tiered levy on beverages and food products by 2030
The Netherlands Ministry of Finance has launched a public consultation on proposed sugar tax reforms on 16 July 2026. The proposals would replace the current flat-rate excise tax on non-alcoholic beverages with a tiered sugar-based tax and
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Taiwan clarifies lower tax rates for inherited property sales through combined ownership periods
Taiwan's Ministry of Finance has clarified that taxpayers selling inherited or bequeathed real estate may qualify for a significantly lower property income tax rate by combining the ownership periods of successive deceased owners when calculating
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EU states push back on plans to tax transport fuels
The European Commission faces a pushback from ten member states over its strategy to impose a carbon price on heating and transport fuels. On 15 July 2026, Italy, Poland, Bulgaria, Cyprus, the Czech Republic, Estonia, Greece, Hungary, Romania and
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Chile: SII updates 2% luxury tax asset, price lists for Q2 2026
Chile's Internal Revenue Service (SII) issued Resolution No. 89 dated 26 June 2026, updating the lists of assets and their corresponding market values for purposes of applying the 2026 luxury tax. This tax framework imposes a 2% annual tax on the
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Lithuania exempts cultural heritage properties from real estate tax
The Lithuanian Parliament proposed amendments to the Law on Real Estate Tax on 8 July 2026 that would exempt certain cultural heritage properties from real estate tax. The amendment adds two new exemptions to Article 7 of the real estate tax law.
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Lithuania amends environmental pollution tax law, removes batteries from tax regime
Lithuania has adopted amendments to the Law on Environmental Pollution Tax that remove batteries and accumulators from the list of taxable products subject to the tax on environmental pollution from product waste. The changes, adopted on 7 July
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Hong Kong: Government welcomes passage of Stamp Duty (Amendment) (No. 2) Bill 2026
Hong Kong’s government has welcomed the Legislative Council's passage of the Stamp Duty (Amendment) (No. 2) Bill 2026 on 8 July 2026 to provide for the arrangement for the calculation and payment of stamp duty arising from transactions of
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Kenya: KRA eliminates excise duty on bottled water
The Kenya Revenue Authority announced on 6 July 2026 that, under the Finance Act, 2026, which amends the First Schedule to the Excise Duty Act (Cap. 472), excise duty on bottled water has been abolished with effect from 1 July 2026. The announcement
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Qatar: GTA implements sugar-tiered excise tax on sweetened beverages from July 2026
Qatar’s General Tax Authority (GTA) has announced the implementation of a new Excise Tax mechanism on Sweetened Drinks, effective 6 July 2026, based on a Tiered Volumetric Model under which the applicable tax is calculated according to the amount
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China ends tax breaks for new energy, energy-saving vehicles from 2027
China is eliminating vehicle tax exemptions for pure electric, plug-in hybrid, and fuel cell commercial vehicles starting 1 January 2027. This decision has been made through Announcement No. 19 of 2026 on the Vehicle and Vessel Tax reduction and
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Puerto Rico consolidates municipal sales and use tax filing into single state platform (SURI)
Puerto Rico Department of the Treasury has published Internal Revenue Circular Letter No. 26-13 on 30 June 2026, which details the mandatory integration of municipal sales and use tax (IVU) into the Unified Internal Revenue System
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