Lebanon sets import tax payment rules
Lebanon’s Minister of Finance Yassine Jaber issued Decision No. 801/1 on 15 September 2026, introducing a 1.5% advance tax payment on imports by taxpayers with overdue income tax or VAT returns. The Customs Administration will collect the
See More
Colombia revises dividend reinvestment rule for Spanish residents
Colombia’s tax authority (DIAN) has revised its interpretation of the dividend withholding tax rules under the 2005 Colombia-Spain tax treaty, ruling that the reinvestment requirement for the 0% withholding tax rate applies to the portion
See More
Pakistan: FBR launches National Faceless Centre for tax proceedings
Pakistan's Federal Board of Revenue (FBR) has announced on 25 September 2026 the establishment of the National Faceless Centre (NFC) in Islamabad, introducing a system that removes direct, in-person contact between taxpayers and tax officers during
See More
Taiwan: Tax Bureau clarifies dividend income filing, refunds
Taiwan's Ministry of Finance has issued a notice on 24 September 2026, clarifying the possibility of tax refunds for individuals claiming the tax credit for dividend income. Since the 2018 tax year, individuals receiving dividends or surpluses
See More
Austria approves tax incentives for people working after pension age
Austria’s National Council approved a bill on 23 September 2026 introducing tax and social insurance incentives for people who continue working after reaching the standard retirement age. The bill provides an activity tax allowance of up to EUR
See More
Dominican Republic consults on proposed ISC regulation changes
The Dominican Republic’s Tax Administration opened the public consultation on 21 September 2026 on a draft decree proposing amendments to Regulation No. 1-18 for the application of the Selective Consumption Tax (ISC) under Title IV of the Tax
See More
Ukraine: Tax Authority launches investor guide for businesses
The State Tax Service of Ukraine had released a practical “Investor’s Tax guide” for domestic and foreign investors operating or planning to launch businesses in Ukraine, according to a press release published on 22 September 2026. The
See More
Singapore: IRAS updates guidance on tax treatment of employee loan benefits
The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on the tax treatment of Benefits Relating to Loans, setting out the tax rules for interest-free and subsidised interest loans, loans provided to company directors and waived
See More
India: CBDT extends income tax return deadline for AY 2026-27
India’s Central Board of Direct Taxes (CBDT) has extended the due date for furnishing Return of Income for Assessment Year 2026-27 from 31 October 2026 to 21 November 2026 for persons covered under S. No. 2 in the Table below Explanation 2 to
See More
Bulgaria consults on Pillar Two safe harbour package
Bulgaria's Ministry of Finance opened a public consultation on 23 September 2026 on a draft law on Amendments and Supplements to the Corporate Income Tax Act (ZID ZKPO), proposing changes covering the conversion of tax thresholds and penalties into
See More
France updates DAC6 guidance on lawyer reporting exemption
France’s tax authority has updated its guidance on the mandatory reporting of cross-border tax arrangements under the DAC6 rules, clarifying the limitation of the notification obligation for intermediaries acting as lawyers subject to professional
See More
Russia proposes higher taxes on passive income, e-commerce, natural resource rents in 2027–2029 budget package
Russia’s Finance Ministry has proposed a series of Tax Code amendments as part of a budget package submitted to the Government of the Russian Federation on 24 September 2026, including changes to personal income tax, taxation of mutual funds
See More
Uzbekistan introduces tax amnesty for SMEs
Uzbekistan has issued Presidential Decree No. PF-175 of 28 August 2026, which provides tax amnesty for small and medium-sized enterprises. The Decree officially establishes a comprehensive "Second Chance" economic amnesty for small and medium-sized
See More
Australia: ATO issues new guidance on Country-by-Country reporting requirements
The Australian Taxation Office (ATO) has released new guidance on 25 September 2026 on administrative matters related to Country-by-Country (CbC) reporting. The updates clarify lodgment deadlines, extension procedures, and international obligations
See More
Belgium extends corporate, Pillar Two tax filing deadlines
Belgium’s Federal Public Service Finance announced in a series of releases that it is extending the corporate tax filing deadline and tax declaration filing deadlines for multinational enterprises. Corporate tax filing deadline to 15
See More
Chile: Parliament proposes sweeping tax reforms for capital markets, foreign investment
The Chilean parliament is considering the draft Law on the Reform of the Capital Market and Access to Home Ownership (Ley de Reforma al Mercado de Capitales y Acceso a la Casa Propia), which was submitted on 9 September 2026. This draft
See More
Russia proposes tax breaks for Unified Advanced Development Territory residents
Russia’s Ministry for the Development of the Russian Far East and Arctic has prepared amendments to the Tax Code, providing for tax incentives and reduced social security contribution rates for residents of the Unified Territory of Advanced
See More
Switzerland: Federal Council extends loss carryforward to ten years starting 2028
Switzerland’s Federal Council enacted the Federal Act on the Extension of Loss Carryforward on 18 September 2026. The change allows companies to offset losses against taxable profits over a ten-year period instead of the current seven years at
See More