Ireland: Revenue updates guidance on enhanced construction expenditure deduction
Irish Revenue has published eBrief No. 013/26 on 16 January 2026, providing updated guidance on the enhanced deduction for qualifying construction expenses introduced under the Finance Act 2025. A new Tax and Duty Manual (TDM) Part 04-06-27 –
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Sweden: MoF weighs new R&D tax incentives to boost investment
Sweden’s Minister of Finance (MoF) has received the final report from the Inquiry Officer evaluating the country’s research and development (R&D) tax incentive system on 19 January 2026 outlining two alternative approaches aimed at
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Poland confirms phased rollout of mandatory KSeF e-invoicing from February 2026
Poland is preparing to roll out its National e-Invoicing System (KSeF), a digital platform for issuing, sending, receiving, and storing structured invoices. The Ministry of Finance and the National Revenue Administration (KAS) outlined the
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Brazil tightens tax incentives, raises select levies
Brazil has issued Complementary Law No. 224 of 26 December 2025, along with implementing regulations in Decree No. 12.808 of 29 December 2025. Both the law and the decree introduce a broad reduction in tax benefits across key federal taxes,
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China extends tax exemptions for foreign bond investors through 2027
China’s Ministry of Finance and the State Administration of Taxation made two announcements on 15 January 2026 that extend tax exemptions for foreign institutional investors in its bond market. Under Announcement No. 5 of 2026, the corporate
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Brazil: RFB launches special asset regularisation declaration for 2026
The Brazilian Federal Revenue Service (RFB) announced on 19 January 2026 that it has made available the Declaration of Option for the Special Regime of Asset Regularisation (Derp), enabling individuals and legal entities to participate in the
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Australia: ATO warns unclaimed GST, fuel tax credits will expire after four years
The Australian Taxation Office (ATO) announced on 14 January 2026 that GST credits and fuel tax credits will expire if not claimed within the four-year time limit. In 2024, the ATO published Miscellaneous Taxation Ruling MT 2024/1 Miscellaneous
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Hong Kong: IRD releases Pillar 2 portal for filing top-up tax notification
The Hong Kong Inland Revenue Department (HKIRD) launched the first phase of its Pillar 2 Portal on 19 January 2026, enabling taxpayers to electronically file top-up tax notifications through the new system. The Pillar 2 Portal includes user
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Argentina: ARCA updates 2026 corporate, individual income tax brackets
The Argentine tax authority, ARCA, has published the corporate and individual income tax brackets and rates for fiscal year 2026. The corporate brackets are effective from 1 January 2026, while the individual rates apply for January to June
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Luxembourg: Government Council updates CbC reporting jurisdiction list
Luxembourg’s Government Council chaired by Prime Minister Luc Frieden, met on 16 January 2026 to review international, European, economic, social and financial policy matters and to adopt a series of legislative and regulatory measures. Among
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Brazil: RFB mandates use of Electronic Tax Domicile (DTE) for CNPJ registered legal entities from 2026
Brazil’s tax authority, the Federal Revenue Service (RFB), announced on 16 January 2026 that since January 2026, the Electronic Tax Domicile (DTE) has become mandatory for all Legal Entities registered in the CNPJ, establishing itself as the
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Italy: Tax Authorities updates annual VAT return forms
The Italian tax authorities have released the 2026 annual VAT return forms, Modello IVA 2026 and the simplified IVA BASE 2026, together with their official instructions for the 2025 tax year. The forms are available electronically on the Agenzia
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Finland implements DAC9 top-up tax simplified filing, information exchange rules
Finland has enacted legislation implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2025/872) (DAC9), which comes into force on 1 January 2026. The law was published in the official gazette on 29 December
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France revises 2026 budget, proposes aid for low income groups
French Prime Minister Sebastien Lecornu unveiled amendments to his draft 2026 budget on Friday 16 January 2026, aiming to secure support from the Socialist Party by raising income supplement benefit for low‑income workers, students, and
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Ireland implements DAC8, DAC9 reporting rules
Ireland has adopted new EU directives under the Finance Act 2025, bringing the Amending Directive to the 2011 Directive on Administrative Cooperation (2025/872) (DAC9) and the Amending Directive rules (2023/2226) (DAC8) into national law. DAC8
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Vietnam updates corporate income tax framework, updates capital transfer rules
The Vietnamese Government issued Decree No. 320/2025/ND-CP on 15 December 2025, setting out detailed rules for the implementation of the Law on Corporate Income Tax (CIT). The decree provides a comprehensive framework for determining taxpayers,
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US: House of Representatives approves bill to cut IRS budget by 9%
The US House of Representatives passed H.R. 7006 by a 341–79 vote on 14 January 2026, moving closer to finalising the FY 2026 federal budget. The bill would cut US Internal Revenue Service (IRS) funding by about USD 1.1 billion, roughly 9%
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Dominican Republic: DGII updates 2026 tax parameters, transfer pricing thresholds
The Dominican Republic’s General Directorate of Internal Taxes (DGII), under the Ministry of Finance has issued Resolution No. DDG-AR1-2026-00001, setting out inflation adjustment multipliers, updated monetary thresholds and revised tax parameters
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