Argentina: ARCA publishes FAQs on electronic tax address notifications
Argentina’s tax and customs agency (ARCA) has released frequently asked questions on electronic tax address notifications on 9 December 2025. The Electronic Tax Address is a secure and free virtual mailbox that replaces the physical address for
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Poland: Council of Ministers approves draft Crypto-Assets Market Act
Poland’s Council of Ministers has adopted the draft act on the crypto-assets market on 8 December 2025, which is identical to the draft legislation passed by the Sejm (lower house of the parliament) on 7 November 2025. The Act ensures the
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Cyprus: Tax Department clarifies bilateral agreement with US for exchange of CbC reports
The Cyprus Tax Department has issued a notice, on 25 November 2025, regarding the anticipated effective date of the agreement for the exchange of Country-by-Country (CbC) reports with the US and the related local filing requirements. The Tax
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Argentina: ARCA consults draft transfer pricing regulation
Argentina’s tax and customs agency (ARCA) has initiated a public consultation on a draft regulation to replace General Resolution No. 4717/2020 on transfer pricing and international transactions on 9 December 2025. This resolution, which
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Tunisia mandates electronic submission of tax returns, transfer pricing declaration
Tunisia’s tax administration, the Directorate General of Taxes, issued a notice on 11 November 2025, informing taxpayers, who are required to file tax returns, and legal entities, who are required to submit the annual transfer pricing declaration,
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UK: Government pushes Pillar One implementation to 2027
The UK government has confirmed that implementation of the OECD’s Pillar One rules will be delayed until 2027, extending its earlier 2024 target as international agreement on the reforms remains out of reach. The decision is detailed in the
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Ireland: Irish Revenue clarifies VAT treatment of extended warranties
Ireland’s tax authority, Irish Revenue, has published a new Tax and Duty Manual (TDM) VAT Treatment of Extended Warranties (Revenue eBrief No. 232/25) on 8 December 2025 to provide guidance on the VAT treatment of Extended Warranties. This
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Thailand submits initial accession memorandum toward OECD membership
The OECD announced that Thailand submitted its initial accession memorandum on 8 December 2025, marking the start of the technical phase of the accession process. Thailand reaches key milestones in OECD accession process On 8 December 2025,
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Croatia enacts DAC8, DAC9 requirements
Croatia has gazetted the Law on Amendments to the Act on Administrative Cooperation in the Field of Taxation on 3 December 2025. The law implements Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8) and Council Directive (EU) 2025/872 of
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Algeria gazettes mutual assistance convention
Algeria published in the Official Gazette the decree ratifying the OECD–Council of Europe Convention on Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention) as amended by the 2010 protocol on 30 November
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Hong Kong: IRD revises eligible debt instruments for tax concessions
The Hong Kong Inland Revenue Department (IRD) released the updated lists of Qualifying Debt Instruments (QDIs) at the end of 30 September 2025, on 8 December 2025. The lists include: Qualifying Debt Instruments issued before 1 April 2018
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Bosnia and Herzegovina updates withholding tax rules, introduces new compliance forms for 2026
The Federation of Bosnia and Herzegovina has introduced updated withholding tax legislation, effective 1 January 2026, aimed at clarifying taxpayer obligations and strengthening reporting requirements. The amendments refine the definition of a
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Algeria revises stamp duties, vehicle taxes effective from January 2025
Algeria’s Ministry of Finance has issued Circular No. 73/LF25 on 23 November 2025, detailing revisions to various stamp duties and taxes as part of the 2025 Finance Law. The circular addresses the increase in the minimum perception of stamp
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Costa Rica: MoF announces 2026 corporate tax rates
Costa Rica's Ministry of Finance has published Executive Decree No. 45333-H on 5 December 2025, setting the corporate income tax rates for 2026. The Decree also enlists the individual income tax brackets and rates for 2026. Corporate Income Tax
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Finland: Parliament approves amendments to business tax, asset valuation law
Finland’s parliament (Eduskunta) has approved Bill No. HE 125/2025 vp on 25 November 2025, introducing amendments to the Business Income Tax Act and the Valuation of Assets in Taxation Act, along with temporary changes to the Income Tax
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Belgium: SPF Finances announces importation of goods subject to CBAM from January 2026
Belgium’s tax authority (SPF Finances) announced, on 8 December 2025, that only importers holding a “carbon border adjustment mechanism (CBAM) declarant” authorisation will be permitted to import goods covered by the CBAM regulations. This
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Israel: Cabinet approves 2026 state budget amid controversy
The Israeli cabinet approved the 2026 state budget on 5 December 2025 after prolonged negotiations and internal disputes over allocations. The key tax measures and policy changes are as follows: Corporate and Banking Taxes New measures
See MoreTunisia: Ministry of Finance announces deadline for 2024 CbC reporting
Tunisia’s tax administration has issued a notice reminding taxpayers of their obligation to submit Country-by-Country (CbC) reports for the 2024 fiscal year by 31 December 2025, in accordance with the conditions set out in the Code of Tax Rights
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