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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UK rules out capital gains tax increase
The UK has ruled out raising capital gains tax in finance minister John Healey’s first budget on 28 October 2026, following warnings that higher taxes could prompt wealthy individuals to leave the country or delay selling assets, potentially
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Uruguay updates dividend withholding tax rules
Uruguay has published Decree No. 427/026 of 1 October 2026, introducing rules for withholding tax on dividends and profits under Budget Law No. 20.446 of 16 December 2025. The decree amends Decree No. 149/007 of 26 April 2007, which regulates the
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Cyprus extends individual tax payment deadline
Cyprus’ Tax Department announced on 19 October 2026 that individuals submitting the individual income tax return (Without Accounts) (Form T.F.1) for the 2025 tax year would be exempt from interest and monetary charges if they filed their returns
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OECD publishes 2026 Peer Review Reports for Country-by-Country Reporting
The OECD published the Compilation of 2026 Peer Review Reports for Country-by-Country Reporting on 19 October 2026, presenting findings on the implementation of Country-by-Country (CbC) reporting across 142 jurisdictions that submitted relevant
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Ireland’s Finance Bill 2026 updates Pillar Two rules, expands tax reliefs
Ireland’s Department of Finance announced yesterday, 19 October 2026, the publication of the Finance (No. 2) Bill 2026 and its accompanying Explanatory Memorandum to implement Budget 2027. The Bill includes changes to corporate and personal
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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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Brazil extends fuel subsidies through new provisional measure
Brazil’s federal government has published Provisional Measure No. 1,395/2026 in the Official Gazette on 9 October 2026, extending fuel subsidy measures introduced earlier this year to contain rising gasoline and diesel prices amid geopolitical
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Chile: SII clarifies tax treatment of directors’ fees paid by foreign companies
Chile’s tax administration (SII) has issued Official Ruling No. 2695 on 8 October 2026, which provides definitive guidance on how a Chilean tax resident must declare tax directors' fees (asignaciones de director) received from a company
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Germany clarifies mandatory B2B e-invoicing rules
Germany’s Federal Ministry of Finance (BMF) issued a supplementary letter on mandatory domestic business-to-business (B2B) e-invoicing on 15 October 2026. The letter amends the VAT Implementation Decree (Umsatzsteuer-Anwendungserlass, UStAE) and
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Netherlands enacts first phase of VAT in the digital age rules
The Dutch parliament has passed the first implementing stage of the VAT Digital Age Implementation Act (ViDA). On 6 October 2026, the Dutch Senate passed the legislation without debate or voting as a hammer piece. King Willem-Alexander and State
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Slovenia: FURS clarifies tax treatment of annual holiday allowances
Slovenia’s Financial Administration (FURS) has provided detailed guidance on the tax treatment and social security contribution rules for annual holiday allowances (regres za letni dopust) on 12 October 2026. This framework clarifies how
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Chile: SII to ease property tax for disaster-hit homes in 2026
Chile’s tax administration, the Internal Revenue Service (SII) announced on 19 October 2026 that it will offer property tax relief to owners whose homes and buildings suffer damage from natural disasters in 2026. The agency wants tax bills to
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Cyprus extends zero VAT rate on essential goods through 2027
The Cyprus Taxation Department has confirmed on 19 October 2026 that the zero rate of value added tax (VAT) will continue for a set of basic goods throughout 2027. The extension follows a Decree of the Council of Ministers dated 16 October 2026
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Cyprus unveils 2027 budget, outlines corporate tax changes and individual tax relief
Cyprus has presented its 2027 state budget and Medium-Term Fiscal Framework for 2027–2029 to the Parliamentary Committee on Finance and Budget on 12 October 2026. Finance Minister Makis Keravnos presented the budget, which was approved by the
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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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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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Ireland: Revenue updates VAT guidance on transport hire
Irish Revenue published eBrief No. 152/26 on 16 October 2026, announcing an update to its Tax and Duty Manual on the VAT treatment of the hiring or leasing of means of transport. The revision added a new paragraph 7 addressing the VAT treatment of
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