Indonesia: DGT overhauls tax compliance supervision, expands digital transaction oversight
Indonesia's Directorate General of Taxes (DGT) rolled out three coordinated regulatory changes in July 2026 to modernise compliance oversight, expand data access, and capture revenue from digital transactions. The reforms mark a departure from
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Qatar: GTA introduces electronic analysis certificate process for sweetened drinks
Qatar’s General Tax Authority will approve analysis certificates required for the registration of sweetened drinks electronically through the Dhareeba platform from 1 November 2026, removing the need for taxpayers to attach the certificates
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Taiwan warns on securities tax for unlisted shares
Taiwan’s Kaohsiung National Taxation Bureau has reminded investors that securities transaction tax may apply to the sale of shares in unlisted companies, depending on how the shares were issued. Under the Securities Transaction Tax Act, shares
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Taiwan reminds businesses of cross-border e-service tax duties
Taiwan’s Yuanlin Office of the National Taxation Bureau of the Central Area, Ministry of Finance, has reminded domestic business entities and individuals purchasing cross-border electronic services from foreign suppliers, including Google,
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Kazakhstan: National Bank cuts base rate
Kazakhstan’s National Bank cut its base rate to 16.25% on 4 September 2026, with an interest rate corridor of ±1 percentage point, citing continued disinflation and lower inflation expectations. The base rate is applied to calculate interest and
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Russia proposes VAT, SME tax changes
Russia’s State Duma has received draft law No. 1331250-8, submitted on 2 September 2026, proposing to reduce the standard VAT rate from 22% to 20% and raise the VAT threshold for businesses using the simplified tax regime from RUB 20 million to
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OECD urges Peru to cut tax expenditures, improve compliance
Peru needs to strengthen its tax system as low tax revenues, high informality and weaknesses in tax compliance continue to limit revenue growth, according to an OECD report published on 25 August 2026. The report recommends broadening the tax
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Taiwan expands payment channels for provisional corporate income tax
Taiwan’s Kaohsiung National Taxation Bureau, Ministry of Finance, has outlined multiple tax payment channels for profit-seeking enterprises filing provisional corporate income tax returns for fiscal year 2026, with the filing period running from 1
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Bolivia: SIN consults on revised VAT billing system specifications
Bolivia’s tax authority, the National Tax Service (SIN) has approved a Regulatory Board Resolution (RND) No. 102600000034 on 7 September 2026, launching a public consultation period for revised billing system specifications designed to improve VAT
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Kenya: KRA launches tax amnesty programme through end of 2026
The Kenya Revenue Authority (KRA) has activated a tax amnesty covering interest, penalties and fines for outstanding liabilities from periods ending on or before 31 December 2025, according to a public notice issued on 7 September 2026. The
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US: NYC extends pied-Ã -terre tax exemption deadline to October
New York’s Department of Finance (DoF) has pushed back the application deadline for exemptions from New York City's non-primary residence surcharge commonly referred to as the "pied-à -terre tax" to 6 October 2026. This represents the second
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Netherlands updates Box 3 tax decree to incorporate rebuttal scheme
The Netherlands has issued Decree No. 2026-2613 of 4 September 2026, which replaces the previous Decree No. 2024-5944 of 7 May 2024 concerning income from savings, debts, and investments under Box 3. The updated decree incorporates the
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Belgium: Court of Cassation rules subscription tax applies to Luxembourg funds
The United Chambers of Belgium's Court of Cassation has reversed earlier decisions from the Brussels Court of Appeal, clearing the way for Belgium to tax foreign investment institutions, according to an update published by Belgium’s government on
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Italy extends temporary diesel excise duty reduction through 10 September 2026
Italy’s Minister of Economy and Finance, in agreement with the Minister of Environment and Energy Security, reduced excise duty on diesel fuel from 6 September 2026 to 10 September 2026. The extension was granted through a Decree of the
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Guatemala introduces zero IUSI rate for residential properties, capital gains exemption
Guatemala’s Ministry of Finance has published Decree 18-2026 in the Official Gazette on 28 August 2026. The decree amends the Law of the Single Tax on Real Estate (Impuesto Único Sobre Inmuebles – IUSI) and related tax legislation. The
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Australia proposes 30% minimum tax on discretionary trusts to curb income splitting
Australia’s Treasury released an exposure draft legislation, on 3 September 2026, proposing a legislative framework for the Income Tax Rates Amendment Bill 2026, which introduces a 30% minimum tax on the income of discretionary trusts starting in
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Kenya: KRA requires businesses to maintain stock records through eTIMS
The Kenya Revenue Authority has issued a directive on 7 September 2026 requiring all taxpayers operating businesses to maintain current and precise stock documentation through the TIMS/eTIMS platform, in compliance with existing legislation. The
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UK proposes compulsory foreign permanent establishment exemption from 2027
The UK government has published draft legislation proposing to make the foreign permanent establishment (PE) exemption compulsory for UK-resident companies from 1 January 2027. The draft legislation, published on 13 July 2026, would amend Part 2
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