Argentina updates special regime for major investments
Argentina issued Decree 105/2026 on 18 February 2026, extending the registration deadline for the Special Incentive Scheme for Large Investments (RIGI), approved in June 2024. The decree updates specific regulatory frameworks to better
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Belgium mandates electronic filing for in-scope intermediary, recognised representative legal entities
Belgium’s tax authority announced, in the Official Gazette no. 2026001356 of 23 February 2026, that Belgian intermediary legal entities and Belgian recognised representative legal entities are required to file annual tax returns on securities
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Malta exempts certain entities from Pillar Two filing requirements
Malta’s government has issued amendments to the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups, Subsidiary Legislation 123.212, under Legal Notice 48 of 2026, published on 20
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Jamaica: TAJ extends corporate income tax filing deadline
Jamaica’s tax administration (TAJ) announced, on 19 February 2026, that it will introduce separate due dates for the filing of Final Income Tax and Assets Tax Returns, beginning with the Year of Assessment 2025. Under a proposed amendment to
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IMF Working Paper: Benefits of Setting Up a Large Taxpayer Office
On 20 February 2026 an IMF working paper was published with the title Who Pays When Tax Administration Improves? Revenue, Compliance, and Behavioural Responses to Georgia’s Large Taxpayer Office. The authors, J. Atsebi, M. Chikviladze, M. Das, E.
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Romania: ANAF to revise withholding tax reporting requirements
Romania’s tax authority, the National Agency for Fiscal Administration (ANAF), has issued an Order No. 179/2022 on 16 February 2026 to modify the reporting requirements for Form 205, the "Informative Declaration on Withholding Tax and Investment
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Italy: Council of Ministers grants initial approval to consolidated income tax legislation
Italy’s Council of Ministers has given approval to a comprehensive legislative decree on 18 February 2026 that consolidates Italy's income tax laws, following a proposal by Economy and Finance Minister Giancarlo Giorgetti. This compilation
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Brazil: RFB consults February individual income tax refunds
Brazil’s tax authority, the Federal Revenue Service (RFB) has launched a public consultation for the residual batch of Individual Income Tax (IRPF) refunds on 20 February 2026. This batch includes 204,824 refunds totalling BRL 578,974,901.07,
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World Bank: Advantages of Improving Health Financing
A World Bank Brief of 15 January 2026 looked at how money is collected, managed, and spent to pay for health services. Effective health financing helps people access the healthcare they need without causing financial hardship. The financing improves
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Singapore: IRAS issues guidance on GST obligations for companies in liquidation
The Inland Revenue Authority of Singapore (IRAS) has issued a new guidance page titled GST Registered Companies Under Liquidation on 20 February 2026, designed to assist both GST-registered companies and their liquidators in understanding the GST
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Netherlands finalises Box 3 return rates, corrects tax indexation errors
The Netherlands has issued Regulation No. 2026-0000036908, published in the Official Gazette on 20 February 2026, which sets the definitive deemed rates of return for Box 3 income for 2025 and addresses previously overlooked indexation in other tax
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France enacts 2026 Finance Law, introduces exceptional contributions for large corporations
France has enacted Finance Law for 2026 (Law No. 2026-103) and published it in the Official Journal of the French Republic on 20 February 2026. Before promulgation, the Constitutional Court reviewed the legislation and validated most of its
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Greece opens Carbon Border Adjustment Mechanism (CBAM) importer licensing process
Greece’s Independent Authority for Public Revenue (AADE) announced, on 20 February 2026, that the importer licensing process for the Carbon Border Adjustment Mechanism (CBAM) is open until 31 March 2026, as Greece accelerates preparations for the
See MoreIMF Recommends Tax and Spending Reforms for Germany
On 12 February 2026 the IMF issued a report following consultations with Germany under Article IV of the IMF’s articles of agreement. The economic shocks in recent years and weak underlying productivity growth contributed to two years of negative
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Ecuador temporarily lowers VAT on tourism services
Ecuadorian President Daniel Noboa has enacted Executive Decree 304 on 12 February 2026, temporarily lowering the Value Added Tax (VAT) rate from 15% to 8% during the Carnival holiday to encourage domestic tourism and support economic
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Turkey publishes guidance on individual tax treatment of 2025 investment income
Turkey's Revenue Administration has published an updated guide on the taxation of investment income for the 2025 tax year under the Individual Income Tax Law. The guide covers income from capital, including dividends, interest on bank deposits,
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Saudi Arabia: ZATCA urges individuals to pay zakat via “ZAKATY” app, website
The Saudi Zakat, Tax and Customs Authority (ZATCA) urges individuals to pay their Zakat “voluntary" via “ZAKATY" App for smart phones or via the website (zakaty.zatca.gov.sa) where this Platform provides the ability to calculate the payable
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Sweden: MoF proposes stricter measures against EU cross-border trade VAT fraud
Sweden's Ministry of Finance (MoF) has published a draft bill proposing measures to combat tax evasion through VAT fraud in cross-border EU trade by strengthening the Swedish Tax Agency’s ability to control access to the VAT system. This
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