Tunisia gazettes 2026 Finance Law, includes presumptive tax regime for small businesses
Tunisia has published the Finance Law for 2026 (Law No. 2025-17) in the Official Gazette on 12 December 2025, setting out a wide-ranging package of tax and fiscal measures aimed at strengthening public finances while supporting targeted sectors of
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UK: HMRC publishes draft guidance on advance tax certainty service
UK’s HM Revenue & Customs (HMRC) published draft guidance on 10 December 2025 setting out the framework for the advance tax certainty service, due to formally launch in July 2026. The guidance reflects the position during the first year of the
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Turkey: Government revises population thresholds for simple method taxation
The Turkish government has revised exemptions under the upcoming individual income tax (IIT) real taxation regime through Presidential Decision No. 10679, published on 11 December 2025. The change updates population thresholds for settlements that
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Netherlands: Tax Administration clarifies correction of pre-Pillar 2 tax charges under minimum tax Act 2024
The Dutch Tax Administration has confirmed that corporate income tax expenses or benefits relating to pre-Pillar Two financial years must be corrected when calculating adjusted covered taxes under the Minimum Tax Act 2024 (Wet minimumbelasting 2024;
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Turkey: Revenue Administration finalises Pillar 2 Global Minimum tax rules
The Turkish Revenue Administration finalised the implementation rules for the Pillar 2 Global Minimum Tax (GMT) and submitted the General Communiqué to the Presidency for signature and publication. This announcement was made on 12 December
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Italy: Protest breaks out over 2026 budget proposal
Thousands of people across Italy joined a nationwide strike on 12 December 2025, organised by Italy’s main union, CGIL (Italian General Confederation of Labour), to oppose the government’s proposed 2026 budget. The protest comes ahead of
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Italy: Revenue Agency clarifies reduced 10% VAT for waste services, educational buildings
Italy’s Revenue Agency issued two rulings on 11 December 2025 to clarify when the reduced 10% VAT rate may be applied in the areas of municipal waste services and construction of buildings used for educational purposes. Waste-Management
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Ireland: Revenue updates guidance on renewing tax rulings
Irish Revenue has issued eBrief No. 230/25 on 5 December 2025, providing updated guidance for taxpayers on renewing or extending tax rulings (opinions/confirmations) issued in 2020. Tax and Duty Manual Part 37-00-41, “Review of Opinions or
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Greece enacts law introducing strategic investment incentives, 100% deduction for defence
Greece has passed Law 5246/2025, “Tax Reform for Demographics and the Middle Class – Support Measures for Society and the Economy”, following parliamentary approval on 7 November 2025. The law introduces broad tax reforms, including
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Lithuania: State Tax Inspectorate proposes DAC8 crypto reporting rules
Lithuania’s State Tax Inspectorate published draft rules under Order VA-119 requiring crypto-asset service providers to report user data in line with the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8) on 10 December
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Hungary enacts 2026 autumn tax reforms, additional measures
Hungary has enacted several significant tax measures through legislative acts to reduce administrative burdens, promote business investment, and align domestic rules with EU directives. The measures are scheduled to take effect in 2026 unless
See MoreItaly to impose duties on non-EU parcels, increase financial transaction taxes
Italy is preparing several new tax measures to boost revenue and protect local industries. A EUR 2 levy on small non-EU parcels, aimed at platforms like Shein and Temu, will apply to packages worth up to EUR 150 and is expected to raise over EUR
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Austria: Nationalrat approves Tax Amendment Act 2025
Austria’s National Council (Nationalrat) approved the Tax Amendment Act 2025 (Abgabenänderungsgesetz 2025) on 10 December 2025, introducing extensive changes across federal tax and administrative laws. The legislation amends a wide range of
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Slovak Republic: Parliament approves mandatory e-invoicing, e-reporting
The Slovak Republic Parliament approved a draft law on 9 December 2025, introducing measures to tackle tax evasion, close the VAT gap, and implement the EU Directive 2025/516 on VAT in the digital era (ViDA). The law establishes mandatory electronic
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Argentina: ARCA updates VAT withholding rules for digital platforms
Argentina’s tax authority (ARCA) has issued General Resolution 5794/2025, which updates the special VAT withholding rules for transactions conducted through digital platforms, initially established under General Resolution 5319/2023. The core
See MoreTurkey extends withholding provisions related certain capital market earnings until 2030
Turkey’s President has extended the tax withholding rules on certain capital market earnings for another five years. The decision was made under Presidential Decree No. 10680, published in the Official Gazette on 11 December 2025 (No.
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UAE: Ministry of Finance revises excise tax rules on sweetened beverages
The UAE’s Ministry of Finance has announced the issuance of Cabinet Decision No. (197) of 2025 on selective goods, the tax rates or amounts imposed on them, and the method for calculating the selective price on 11 December 2025. The resolution
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Peru: SUNAT updates fine reduction rules for late tax filings
Peru’s Tax Authority (SUNAT) has amended the gradual reduction of fines for taxpayers who fail to file certain income tax returns through Resolution No. 000355-2025/SUNAT, published in the Official Gazette on 29 November 2025 and effective from 30
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